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All High Courts Case Commentaries

Delhi High Court Upholds Entitlement to R&D Deductions under Section 35(2AB) in Maruti Suzuki v. Union of India

Delhi High Court Upholds Entitlement to R&D Deductions under Section 35(2AB) in Maruti Suzuki v. Union of India

Date: Aug 5, 2017
Delhi High Court Upholds Entitlement to R&D Deductions under Section 35(2AB) in Maruti Suzuki v. Union of India Introduction The case of Maruti Suzuki India Ltd. Petitioner v. Union Of India & Anr. S...
Krishna Marble v. State of Rajasthan: Upholding Natural Justice in Mineral Concession Cancellations

Krishna Marble v. State of Rajasthan: Upholding Natural Justice in Mineral Concession Cancellations

Date: Aug 3, 2017
Krishna Marble v. State of Rajasthan: Upholding Natural Justice in Mineral Concession Cancellations Introduction Krishna Marble v. State of Rajasthan is a landmark case adjudicated by the Rajasthan...
Delhi High Court Establishes Strict Criteria for Assumption of Jurisdiction under Section 153A of the Income Tax Act

Delhi High Court Establishes Strict Criteria for Assumption of Jurisdiction under Section 153A of the Income Tax Act

Date: Aug 2, 2017
Delhi High Court Establishes Strict Criteria for Assumption of Jurisdiction under Section 153A of the Income Tax Act Introduction The case of Principal Commissioner of Income Tax, Delhi-2 v. Best...
Delhi High Court Upholds Assessee’s Position on Section 153A Jurisdiction and Section 68 Additions in Income Tax Case

Delhi High Court Upholds Assessee’s Position on Section 153A Jurisdiction and Section 68 Additions in Income Tax Case

Date: Aug 2, 2017
Delhi High Court Upholds Assessee’s Position on Section 153A Jurisdiction and Section 68 Additions in Income Tax Case Introduction The case of Principal Commissioner Of Income Tax, Delhi-2 v. Best...
Qualification Hierarchy in Public Sector Recruitment: Analysis of Zahoor Ahmad Rather v. State of J&K

Qualification Hierarchy in Public Sector Recruitment: Analysis of Zahoor Ahmad Rather v. State of J&K

Date: Aug 2, 2017
Qualification Hierarchy in Public Sector Recruitment: Analysis of Zahoor Ahmad Rather v. State of J&K Introduction Zahoor Ahmad Rather and others v. State of J&K and others is a pivotal case...
Defining Business Auxiliary Services as Exports: Insights from Commissioner of Service Tax Mumbai-Vi v. A.T.E. Enterprises Pvt. Ltd.

Defining Business Auxiliary Services as Exports: Insights from Commissioner of Service Tax Mumbai-Vi v. A.T.E. Enterprises Pvt. Ltd.

Date: Aug 1, 2017
Defining Business Auxiliary Services as Exports: Insights from Commissioner of Service Tax Mumbai-Vi v. A.T.E. Enterprises Pvt. Ltd. Introduction The case of Commissioner Of Service Tax Mumbai-Vi v....
Delhi High Court Rules Against Arbitrary Candidature Cancellation for Minor DOB Errors in NDA Application

Delhi High Court Rules Against Arbitrary Candidature Cancellation for Minor DOB Errors in NDA Application

Date: Aug 1, 2017
Delhi High Court Rules Against Arbitrary Candidature Cancellation for Minor DOB Errors in NDA Application Introduction In the landmark case of Arkshit Kapoor Petitioner v. Union Of India And Ors.,...
Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments

Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments

Date: Aug 1, 2017
Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments Introduction The case of Commissioner Of Income Tax v. C-Sam(India) Pvt. Ltd. adjudicated by the Gujarat High Court on...
Distinguishing Earnest Money from Part Payment in Contractual Agreements: Insights from Palm Art Apparels Pvt. Ltd. v. Enkay Builders Pvt. Ltd.

Distinguishing Earnest Money from Part Payment in Contractual Agreements: Insights from Palm Art Apparels Pvt. Ltd. v. Enkay Builders Pvt. Ltd.

Date: Aug 1, 2017
Distinguishing Earnest Money from Part Payment in Contractual Agreements: Insights from Palm Art Apparels Pvt. Ltd. v. Enkay Builders Pvt. Ltd. Introduction The case of Palm Art Apparels Pvt. Ltd. v....
Proper Procedure for Constituting Managing Committees in Meghalaya Schools Upheld

Proper Procedure for Constituting Managing Committees in Meghalaya Schools Upheld

Date: Jul 28, 2017
Proper Procedure for Constituting Managing Committees in Meghalaya Schools Upheld Introduction The case of The Managing Committee Rai Bahadur Anupchand Hindi Secondary School, Keating Road, Shillong...
Bombay High Court Upholds Plaint Against Axis Bank Despite SARFAESI Act Provisions

Bombay High Court Upholds Plaint Against Axis Bank Despite SARFAESI Act Provisions

Date: Jul 27, 2017
Bombay High Court Upholds Plaint Against Axis Bank Despite SARFAESI Act Provisions Introduction The case of Padma Ashok Bhatt v. Orbit Corporation Ltd. adjudicated by the Bombay High Court on July...
Amalgamation Nullifies Pre-Amalgamation Tax Assessments: Bdr Builders & Developers Pvt. Ltd. v. ACIT

Amalgamation Nullifies Pre-Amalgamation Tax Assessments: Bdr Builders & Developers Pvt. Ltd. v. ACIT

Date: Jul 27, 2017
Amalgamation Nullifies Pre-Amalgamation Tax Assessments: Bdr Builders & Developers Pvt. Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of Bdr Builders & Developers Pvt. Ltd....
M.P. High Court Upholds Eviction Under Accommodation Control Act: Defining Bona Fide Necessity

M.P. High Court Upholds Eviction Under Accommodation Control Act: Defining Bona Fide Necessity

Date: Jul 26, 2017
M.P. High Court Upholds Eviction Under Accommodation Control Act: Defining Bona Fide Necessity Introduction The case of Kishore Singh v. Satish Kumar Singhvi adjudicated by the Madhya Pradesh High...
Establishing Strict Requirements for Tenant Defenses in Eviction Proceedings: Ram Saroop & Others v. Viney Kumar Mahajan

Establishing Strict Requirements for Tenant Defenses in Eviction Proceedings: Ram Saroop & Others v. Viney Kumar Mahajan

Date: Jul 25, 2017
Establishing Strict Requirements for Tenant Defenses in Eviction Proceedings: Ram Saroop & Others v. Viney Kumar Mahajan Introduction The case of Ram Saroop And Others v. Viney Kumar Mahajan...
Validity of Provisos in Motor Vehicles Rules: Insights from State Of Kerala v. C.P. Varghese

Validity of Provisos in Motor Vehicles Rules: Insights from State Of Kerala v. C.P. Varghese

Date: Jul 22, 2017
Validity of Provisos in Motor Vehicles Rules: Insights from State Of Kerala v. C.P. Varghese Introduction The case of State Of Kerala v. C.P. Varghese adjudicated by the Kerala High Court on July 21,...
Clarifying Eligibility for Section 80-IA Deductions: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. International Tractors Ltd.

Clarifying Eligibility for Section 80-IA Deductions: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. International Tractors Ltd.

Date: Jul 21, 2017
Clarifying Eligibility for Section 80-IA Deductions: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. International Tractors Ltd. 1. Introduction The case of Commissioner Of...
Finality of Tax Returns in Absence of Notice under Section 143(2): Delhi High Court’s Precedent in Chintels India Ltd v. DCIT

Finality of Tax Returns in Absence of Notice under Section 143(2): Delhi High Court’s Precedent in Chintels India Ltd v. DCIT

Date: Jul 20, 2017
Finality of Tax Returns in Absence of Notice under Section 143(2): Delhi High Court’s Precedent in Chintels India Limited v. Deputy Commissioner Of Income Tax Introduction The case of Chintels India...
Cenvat Credit Eligibility for Structural Steel Items: Insights from Commr. of Cus., C. Ex. & S.T., Bilaspur v. Singhal Enterprises Pvt. Ltd.

Cenvat Credit Eligibility for Structural Steel Items: Insights from Commr. of Cus., C. Ex. & S.T., Bilaspur v. Singhal Enterprises Pvt. Ltd.

Date: Jul 20, 2017
Cenvat Credit Eligibility for Structural Steel Items: Insights from Commr. of Cus., C. Ex. & S.T., Bilaspur v. Singhal Enterprises Pvt. Ltd. Introduction The case of Commr. of Cus., C. Ex. & S.T.,...
Reaffirming Landlord’s Discretion in Eviction for Bona Fide Requirements: Sunil Kumar Goyal v. Harbans Singh

Reaffirming Landlord’s Discretion in Eviction for Bona Fide Requirements: Sunil Kumar Goyal v. Harbans Singh

Date: Jul 19, 2017
Reaffirming Landlord’s Discretion in Eviction for Bona Fide Requirements: Sunil Kumar Goyal v. Harbans Singh Introduction The case of Sunil Kumar Goyal Petitioner v. Harbans Singh adjudicated by the...
Sales Tax Exemptions as Revenue Receipts: Delhi High Court’s Ruling in Commissioner Of Income Tax, Delhi v. M/S Bhushan Steels And Strips Ltd.

Sales Tax Exemptions as Revenue Receipts: Delhi High Court’s Ruling in Commissioner Of Income Tax, Delhi v. M/S Bhushan Steels And Strips Ltd.

Date: Jul 14, 2017
Sales Tax Exemptions as Revenue Receipts: Delhi High Court’s Ruling in Commissioner Of Income Tax, Delhi v. M/S Bhushan Steels And Strips Ltd. Introduction In the landmark case of Commissioner Of...
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