All Tribunals Case Commentaries

Posco India Steel Distribution Centre Judgment: Clarifying GST Classification and Input Tax Credit Eligibility

Date: Mar 6, 2020

Posco India Steel Distribution Centre Judgment: Clarifying GST Classification and Input Tax Credit Eligibility Introduction The case of Posco India Steel Distribution Centre Pvt. Ltd. vs. Authority...

NCLAT Upholds Limitation on Section 7 Insolvency Applications from Date of NPA Declaration

Date: Mar 6, 2020

NCLAT Upholds Limitation on Section 7 Insolvency Applications from Date of NPA Declaration Introduction The judgment in Digamber Bhondwe, Director Raipur Treasure Island Private Limited v. JM...

Arm's Length Price Adjustment and Expenditure Disallowance: Insights from M/s. Corbus (India) Pvt. Ltd. vs. DCIT, New Delhi

Date: Mar 6, 2020

Arm's Length Price Adjustment and Expenditure Disallowance: Insights from M/s. Corbus (India) Pvt. Ltd. vs. DCIT, New Delhi Introduction The case of M/s. Corbus (India) Pvt. Ltd. versus the Deputy...

Unveiling Unfair Trade Practices in Agricultural Seed Supply: Bant Singh v. Kisan Sewa Centre and Others

Date: Mar 6, 2020

Unveiling Unfair Trade Practices in Agricultural Seed Supply: Bant Singh v. Kisan Sewa Centre and Others Introduction The case of Bant Singh v. Kisan Sewa Centre and Others adjudicated by the State...

Limitation Period under Insolvency and Bankruptcy Code: Insights from Corporation Bank v. SJN Energy Infrastructure Pvt. Ltd.

Date: Mar 6, 2020

Limitation Period under Insolvency and Bankruptcy Code: Insights from Corporation Bank v. SJN Energy Infrastructure Pvt. Ltd. Introduction The case of Corporation Bank v. SJN Energy Infrastructure...

Tribunal Upholds DTAA Benefits Despite Absence of Tax Residency Certificate: Sreenivasa Reddy Cheemalamarri v. Income Tax Officer

Date: Mar 6, 2020

Tribunal Upholds DTAA Benefits Despite Absence of Tax Residency Certificate: Sreenivasa Reddy Cheemalamarri v. Income Tax Officer 1. Introduction The case of Sreenivasa Reddy Cheemalamarri vs. Income...

Madhu Bala v. M/s Royal Empire: Landmark Judgment on Developer Accountability under PAPRA

Date: Mar 6, 2020

Madhu Bala v. M/s Royal Empire: Landmark Judgment on Developer Accountability under PAPRA Introduction The case of Madhu Bala v. M/s Royal Empire adjudicated by the State Consumer Disputes Redressal...

Comprehensive Commentary on T.Johnson v. St. John Freight Systems Ltd.

Date: Mar 5, 2020

Liquidation Under the Insolvency and Bankruptcy Code: Insights from T.Johnson v. St. John Freight Systems Ltd. Introduction The case of T.Johnson v. St. John Freight Systems Ltd., adjudicated by the...

Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions

Date: Mar 5, 2020

Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions Introduction The case of Abhishek Singh v. Aparna Constructions And Estates...

Bank Liability for ECS Failure Charges: Insights from Surinder Pal v. Syndicate Bank

Date: Mar 5, 2020

Bank Liability for ECS Failure Charges: Insights from Surinder Pal v. Syndicate Bank Introduction The case of Surinder Pal S/o Sant Ram v. Syndicate Bank adjudicated by the District Consumer Disputes...

Downgrading of Trading Licence: JSW Power Trading Co. Ltd. v. Central Electricity Regulatory Commission

Date: Mar 5, 2020

Downgrading of Trading Licence: JSW Power Trading Co. Ltd. v. Central Electricity Regulatory Commission Introduction The case of JSW Power Trading Company Limited versus the Central Electricity...

NCLT Reinforces Distinction Between Lease and License in Operational Debt Under IBC

Date: Mar 5, 2020

NCLT Reinforces Distinction Between Lease and License in Operational Debt Under IBC Introduction The case of Jaipur Trade Expocentre Pvt. Ltd. v. M/s Metro Jet Airways Training Pvt. Ltd. adjudicated...

Extentia Information Technology Pvt. Ltd. v. Deputy Commissioner of Income-tax: Clarifying TPO Jurisdiction under Section 92CA

Date: Mar 5, 2020

Extentia Information Technology Pvt. Ltd. v. Deputy Commissioner of Income-tax: Clarifying TPO Jurisdiction under Section 92CA Introduction The case of M/s Extentia Information Technology Pvt. Ltd.,...

Admittance of Corporate Insolvency Resolution Process Under Section 7 of IBC: Omkara Assets Reconstruction Pvt. Ltd v. Avadh Fibres Pvt Ltd

Date: Mar 5, 2020

Admittance of Corporate Insolvency Resolution Process Under Section 7 of IBC: Omkara Assets Reconstruction Pvt. Ltd v. Avadh Fibres Pvt Ltd Introduction The case of Omkara Assets Reconstruction Pvt....

Reaffirming Utmost Good Faith in Insurance Contracts: Insights from LIC of India v. Raj Vilas Dongre & Anr.

Date: Mar 4, 2020

Reaffirming Utmost Good Faith in Insurance Contracts: Insights from LIC of India v. Raj Vilas Dongre & Anr. Introduction The case of Life Insurance Corporation of India v. Raj Vilas Dongre & Anr....

CESTAT Rohtak v. MS Som Flavour Masala Pvt Ltd: Clarifying Refund and Interest Provisions under the Central Excise Act

Date: Mar 3, 2020

CESTAT Rohtak v. MS Som Flavour Masala Pvt Ltd: Clarifying Refund and Interest Provisions under the Central Excise Act Introduction The case of Rohtak v. MS Som Flavour Masala Pvt Ltd adjudicated by...

Nirmal Kotecha v. SEBI: Establishing Accountability in Securities Market Manipulation

Date: Mar 3, 2020

Nirmal Kotecha v. SEBI: Establishing Accountability in Securities Market Manipulation Introduction The case of Nirmal N. Kotecha v. Securities And Exchange Board Of India (SEBI) adjudicated by the...

Invalidity of Reassessment Orders Without Statutory Notice under Section 143(2)

Date: Feb 29, 2020

Invalidity of Reassessment Orders Without Statutory Notice under Section 143(2) Introduction The case of M/s Radhe Sham Jain Diamonds Jewellers Pvt. Ltd., Ludhiana v. DCIT, CC-III, Ludhiana...

Consumer Rights in Real Estate: Ensuring Refunds and Compensation for Deficiency in Services in Vikram Singh Grover v. M/s Manohar Infrastructure & Constructions Pvt. Ltd.

Date: Feb 29, 2020

Consumer Rights in Real Estate: Ensuring Refunds and Compensation for Deficiency in Services in Vikram Singh Grover v. M/s Manohar Infrastructure & Constructions Pvt. Ltd. Introduction The case of...

Tribunal Sets Aside State Commission's Arbitrary Reduction of Extension in PPA Agreement

Date: Feb 29, 2020

Tribunal Sets Aside State Commission's Arbitrary Reduction of Extension in PPA Agreement Introduction The case of Azure Sunrise Private Limited v. Chamundeshwari Electricity Supply Corporation...