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All Tribunals Case Commentaries

Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies

Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies

Date: Feb 29, 2020
Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies Introduction The case of Registrar for Co-operative Societies...
Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi

Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi

Date: Feb 29, 2020
Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi Introduction The case of Shri Anil Gadodia v. New Delhi deliberated upon the nuances of customs...
Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations

Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations

Date: Feb 29, 2020
Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations Introduction The case of Tata Power Delhi Distribution Limited (Appellant) vs NTPC Limited...
Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech v. ACIT

Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech v. ACIT

Date: Feb 29, 2020
Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech (India) Pvt. Ltd. v. ACIT Introduction The case of Prateek Buildtech (India) Pvt....
Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing – Yahoo Software Development India Pvt. Ltd. v. Deputy Commissioner of Income Tax

Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing – Yahoo Software Development India Pvt. Ltd. v. Deputy Commissioner of Income Tax

Date: Feb 29, 2020
Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing Introduction In the case of M/s Yahoo Software Development India Private Limited,...
Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO

Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO

Date: Feb 29, 2020
Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO Introduction The case of Blooming Tradelink (P) Ltd. versus Income Tax Officer...
Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171

Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171

Date: Feb 28, 2020
Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171 Introduction The case of Rahul Sharma v. Portronics Digital Pvt. Ltd. adjudicated by the National...
Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority

Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority

Date: Feb 28, 2020
Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority Introduction The case of John Weslay v. State Level Environment Impact...
M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes

M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes

Date: Feb 28, 2020
M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes 1. Introduction The case of M/S. Lakadwala...
Assessing Officer's Jurisdiction in Limited Scrutiny Cases: Insights from Shri Sita Ram Swami v. ITO, Jaipur

Assessing Officer's Jurisdiction in Limited Scrutiny Cases: Insights from Shri Sita Ram Swami v. ITO, Jaipur

Date: Feb 28, 2020
Assessing Officer's Jurisdiction in Limited Scrutiny Cases: Insights from Shri Sita Ram Swami v. ITO, Jaipur Introduction The case of Shri Sita Ram Swami v. ITO, Ward-4(5), Jaipur adjudicated by the...
Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd.

Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd.

Date: Feb 28, 2020
Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd. Introduction The case of Deepak Kumar Barnwal...
National Crime Investigation Bureau v. Commissioner Of Income Tax: Stringent Criteria for 12AA and 80G Registration

National Crime Investigation Bureau v. Commissioner Of Income Tax: Stringent Criteria for 12AA and 80G Registration

Date: Feb 28, 2020
National Crime Investigation Bureau v. Commissioner Of Income Tax: Stringent Criteria for 12AA and 80G Registration Introduction The case of National Crime Investigation Bureau (NCIB) v. Commissioner...
Mandatory Application of Mind in Reassessment Proceedings: A Landmark Decision in Akg Securities & Consulting Ltd. v. CIT

Mandatory Application of Mind in Reassessment Proceedings: A Landmark Decision in Akg Securities & Consulting Ltd. v. CIT

Date: Feb 28, 2020
Mandatory Application of Mind in Reassessment Proceedings: A Landmark Decision in Akg Securities & Consulting Ltd. v. CIT Introduction The case of Akg Securities & Consulting Ltd. v. Commissioner of...
Restricting Profit Element on Bogus Purchases: Insights from Kamlesh Manohar Kanungo v. DCIT

Restricting Profit Element on Bogus Purchases: Insights from Kamlesh Manohar Kanungo v. DCIT

Date: Feb 28, 2020
Restricting Profit Element on Bogus Purchases: Insights from Kamlesh Manohar Kanungo v. DCIT Introduction The case of Kamlesh Manohar Kanungo v. Dy. CIT, CC-1(4), Mumbai (ITA Nos. 2060 &...
Interpretation of Limitation in Insolvency Proceedings: NCLT's Decision in JM Financial Asset Reconstruction Co. Ltd. v. Samay Electronics Pvt. Ltd.

Interpretation of Limitation in Insolvency Proceedings: NCLT's Decision in JM Financial Asset Reconstruction Co. Ltd. v. Samay Electronics Pvt. Ltd.

Date: Feb 27, 2020
Interpretation of Limitation in Insolvency Proceedings: NCLT's Decision in JM Financial Asset Reconstruction Co. Ltd. v. Samay Electronics Pvt. Ltd. Introduction The case of JM Financial Asset...
Sanctity of Public Auction in Insolvency: NCLAT Upholds Liquidator’s Authority in SBI v. Maithan Alloys Limited

Sanctity of Public Auction in Insolvency: NCLAT Upholds Liquidator’s Authority in SBI v. Maithan Alloys Limited

Date: Feb 27, 2020
Sanctity of Public Auction in Insolvency: NCLAT Upholds Liquidator’s Authority in SBI v. Maithan Alloys Limited Introduction The case of State Bank of India (SBI) v. Maithan Alloys Limited and Others...
ITAT Visakhapatnam Upholds Non-Taxability of FTS Income under DTAA Absent a PE: Paramina Earth Technologies Inc. v. DCIT

ITAT Visakhapatnam Upholds Non-Taxability of FTS Income under DTAA Absent a PE: Paramina Earth Technologies Inc. v. DCIT

Date: Feb 27, 2020
ITAT Visakhapatnam Upholds Non-Taxability of FTS Income under DTAA Absent a PE: Paramina Earth Technologies Inc. v. DCIT Introduction The case of Paramina Earth Technologies Inc. (PET) versus the...
Admissibility of Section 7 IBC Petitions: Insights from Vishal Doshi v. Bank Of India And Another

Admissibility of Section 7 IBC Petitions: Insights from Vishal Doshi v. Bank Of India And Another

Date: Feb 26, 2020
Admissibility of Section 7 IBC Petitions: Insights from Vishal Doshi v. Bank Of India And Another Introduction The case of Vishal Doshi v. Bank Of India And Another adjudicated by the National...
Permanently Restraining Solid Waste Disposal Without Environmental Clearance: Insights from P.S. Mani v. TNPCB

Permanently Restraining Solid Waste Disposal Without Environmental Clearance: Insights from P.S. Mani v. TNPCB

Date: Feb 26, 2020
Permanently Restraining Solid Waste Disposal Without Environmental Clearance: Insights from P.S. Mani v. TNPCB Introduction The case of P.S. Mani v. Member Secretary, Tamil Nadu Pollution Control...
Comprehensive Commentary on Lt. Col. Sarvadaman Singh Oberoi v. Union Of India: Landmark Order for Nationwide Water Body Restoration

Comprehensive Commentary on Lt. Col. Sarvadaman Singh Oberoi v. Union Of India: Landmark Order for Nationwide Water Body Restoration

Date: Feb 26, 2020
Mandate for Comprehensive Restoration and Protection of Water Bodies across India: Analysis of Lt. Col. Sarvadaman Singh Oberoi v. Union Of India Introduction The case of Lt. Col. Sarvadaman Singh...
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