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Automotive Inverter Assembly Units Classifiable Under 85044090: CAAR Delhi

August 12, 2025 879 Views 0 comment Print

CAAR Delhi classifies Mitsubishi Electric’s Inverter Assembly Units for hybrid vehicles under 8504 40 90 and confirms eligibility for duty exemption under India-Japan CEPA.

GST Advance Ruling Can’t Decide Classification of Imports: AAR Tamil Nadu

August 12, 2025 777 Views 0 comment Print

Summary of the Tamil Nadu GST AAR ruling for Sundaram Industries on the classification of imported goods and the jurisdiction of the authority.

ITAT Delhi quashes reassessment for quoting repealed section & granting mechanical Approval

August 12, 2025 633 Views 0 comment Print

The ITAT Delhi has quashed a reassessment order against Sumit Suneja, finding that the AO quoted a repealed section of law and received a mechanical, undated approval.

ITAT Kolkata Quashes ITO’s 148 Notice for Ignoring CBDT Pecuniary Limits

August 12, 2025 1212 Views 0 comment Print

ITAT Kolkata nullified a reassessment order, ruling that ITO lacked pecuniary jurisdiction to issue a Section 148 notice for a non-corporate assessee with an income over specified limit.

Pending Arbitration Challenge Bars IBC Proceedings for Operational Debt: SC

August 12, 2025 837 Views 0 comment Print

The Supreme Court of India ruled in K. Kishan vs. Vijay Nirman Company that a pending challenge to an arbitral award constitutes a pre-existing dispute, which can block insolvency proceedings under the IBC.

Silence Cannot Be Taken As Agreement In Insurance Proposals: NCDRC

August 12, 2025 765 Views 0 comment Print

The NCDRC ruled in favor of SBI Life, stating no insurance contract was formed since the insurer had not communicated its acceptance before the proposer’s death.

Insurance Surveyor’s Report not the final word on a claim: SC

August 12, 2025 2349 Views 0 comment Print

The Supreme Court of India ruled that an insurance surveyor’s report is not the final word on a claim. It can be challenged with other evidence, as seen in the New India Assurance case.

Surveyor Report Not Definitive & Can Be Challenged With Credible Evidence: NCDRC

August 12, 2025 1083 Views 0 comment Print

The NCDRC ruled on a hotel’s insurance claim, stating that a surveyor’s report is valid unless challenged with credible evidence. The hotel’s appeal was dismissed.

No Assumption of Deficiency in Service can be Made Without Evidence: NCDRC

August 12, 2025 927 Views 0 comment Print

The NCDRC has ruled that a surveyor’s report is not binding. The court ordered United India Insurance to pay a ₹3.5 crore claim, finding the denial of a fire claim was a deficiency in service.

Non-Disclosure & Misrepresentation Justify Claim Repudiation: NCDRC

August 12, 2025 690 Views 0 comment Print

NCDRC dismisses an appeal from Nancy Overseas, upholding the rejection of an insurance claim due to insufficient premium payment and non-disclosure of material facts.

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