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All High Courts Case Commentaries

Delhi High Court Establishes Clarity on Satisfaction Notes under Section 153C of the Income Tax Act in Ganpati Fincap Services Pvt. Ltd. v. Commissioner Of Income Tax

Delhi High Court Establishes Clarity on Satisfaction Notes under Section 153C of the Income Tax Act in Ganpati Fincap Services Pvt. Ltd. v. Commissioner Of Income Tax

Date: May 26, 2017
Delhi High Court Establishes Clarity on Satisfaction Notes under Section 153C of the Income Tax Act in Ganpati Fincap Services Pvt. Ltd. v. Commissioner Of Income Tax Introduction The Delhi High...
Delhi High Court Sets Precedent on Section 153A: Jurisdiction Requires Incriminating Material per Assessment Year

Delhi High Court Sets Precedent on Section 153A: Jurisdiction Requires Incriminating Material per Assessment Year

Date: May 26, 2017
Delhi High Court Sets Precedent on Section 153A: Jurisdiction Requires Incriminating Material per Assessment Year Introduction In the landmark case of Pr. Commissioner Of Income Tax Central-2 New...
Delhi High Court's Landmark Decision on Provisional Release Conditions for Misdeclared Imports in Mala Petrochemicals

Delhi High Court's Landmark Decision on Provisional Release Conditions for Misdeclared Imports in Mala Petrochemicals

Date: May 20, 2017
Delhi High Court's Landmark Decision on Provisional Release Conditions for Misdeclared Imports in Mala Petrochemicals & Polymers Petitioner v. The Additional Director General, Directorate Of Revenue...
Vigilance of Litigants in Timely Appeal Filing Reinforced: Insights from Moddus Media Pvt. Ltd. v. M/S. Scone Exhibition Pvt. Ltd.

Vigilance of Litigants in Timely Appeal Filing Reinforced: Insights from Moddus Media Pvt. Ltd. v. M/S. Scone Exhibition Pvt. Ltd.

Date: May 19, 2017
Vigilance of Litigants in Timely Appeal Filing Reinforced: Insights from Moddus Media Pvt. Ltd. v. M/S. Scone Exhibition Pvt. Ltd. Introduction The case of Moddus Media Pvt. Ltd. v. M/S. Scone...
Validity of Section 148 Jurisdiction: Delhi High Court Upholds Assessee Rights in Director Of Income Tax International Taxation-II v. Rolls Royce Industrial Power India Ltd.

Validity of Section 148 Jurisdiction: Delhi High Court Upholds Assessee Rights in Director Of Income Tax International Taxation-II v. Rolls Royce Industrial Power India Ltd.

Date: May 19, 2017
Validity of Section 148 Jurisdiction: Delhi High Court Upholds Assessee Rights in Director Of Income Tax International Taxation-II v. Rolls Royce Industrial Power India Ltd. Introduction The case of...
Clarifying Ownership Requirements under Section 153C: Pr. Commissioner Of Income Tax v. Vinita Chaurasia

Clarifying Ownership Requirements under Section 153C: Pr. Commissioner Of Income Tax v. Vinita Chaurasia

Date: May 19, 2017
Clarifying Ownership Requirements under Section 153C: Pr. Commissioner Of Income Tax v. Vinita Chaurasia Introduction The case of Pr. Commissioner Of Income Tax (Central-2) v. Vinita Chaurasia...
Clarifying Inherent Jurisdiction: High Court’s Landmark Decision in Rajinder Singh v. State of Punjab

Clarifying Inherent Jurisdiction: High Court’s Landmark Decision in Rajinder Singh v. State of Punjab

Date: May 17, 2017
Clarifying Inherent Jurisdiction: High Court’s Landmark Decision in Rajinder Singh v. State of Punjab Introduction The case of Rajinder Singh v. State of Punjab & Anr. adjudicated by the Punjab &...
Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003

Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003

Date: May 17, 2017
Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003 Introduction The case of Abdul Hamid v. West Bengal State...
Delhi High Court Sets Precedent on Arbitrator Jurisdiction Over Non-Signatories

Delhi High Court Sets Precedent on Arbitrator Jurisdiction Over Non-Signatories

Date: May 17, 2017
Delhi High Court Sets Precedent on Arbitrator Jurisdiction Over Non-Signatories Introduction The case of Sudhir Gopi Petitioner v. Indira Gandhi National Open University And Anr. S adjudicated by the...
Termination of Arbitrator Mandate under Section 14: West Haryana Highways Projects Pvt. Ltd. v. National Highways Authority Of India

Termination of Arbitrator Mandate under Section 14: West Haryana Highways Projects Pvt. Ltd. v. National Highways Authority Of India

Date: May 16, 2017
Termination of Arbitrator Mandate under Section 14: West Haryana Highways Projects Pvt. Ltd. v. National Highways Authority Of India Introduction The case of West Haryana Highways Projects Pvt. Ltd....
Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India

Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India

Date: May 13, 2017
Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India Introduction The case of Bandana Mishra v. Union Of India, adjudicated by the Calcutta High Court on...
Determination of Market Value Date Under the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013: Insights from Ishan International Educational Society v. State Of U.P.

Determination of Market Value Date Under the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013: Insights from Ishan International Educational Society v. State Of U.P.

Date: May 10, 2017
Determination of Market Value Date Under the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013: Insights from Ishan International Educational Society v. State Of U.P....
Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development

Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development

Date: May 9, 2017
Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development Introduction The case of Principal Commissioner of Income Tax-3 v. Rungta Properties Pvt....
Taxation of Interest Income from Fixed Deposits: Insights from The Commissioner Of Income Tax v. M/S. Bhawal Synthetics (India) Udaipur

Taxation of Interest Income from Fixed Deposits: Insights from The Commissioner Of Income Tax v. M/S. Bhawal Synthetics (India) Udaipur

Date: May 6, 2017
Taxation of Interest Income from Fixed Deposits: Insights from The Commissioner Of Income Tax v. M/S. Bhawal Synthetics (India) Udaipur Introduction The case of The Commissioner Of Income Tax v. M/S....
Balvikas Sanstha v. State of Maharashtra: Upholding Standards in Child Care Institutions

Balvikas Sanstha v. State of Maharashtra: Upholding Standards in Child Care Institutions

Date: May 6, 2017
Balvikas Sanstha v. State of Maharashtra: Upholding Standards in Child Care Institutions Introduction The case of Balvikas Sanstha Chalak And Karmachari Sanghatana v. State Of Maharashtra And Others...
Re-defining 'Works Contract' and its Implications: Viva Highways Ltd. v. Madhya Pradesh Road Development Corp. Ltd.

Re-defining 'Works Contract' and its Implications: Viva Highways Ltd. v. Madhya Pradesh Road Development Corp. Ltd.

Date: May 6, 2017
Re-defining 'Works Contract' and its Implications: Viva Highways Ltd. v. Madhya Pradesh Road Development Corp. Ltd. Introduction The case of Viva Highways Ltd. v. Madhya Pradesh Road Development...
Inherent Powers of High Court in Quashing Criminal Proceedings: An Analysis of Dipakbhai Jagdishchandra Patel v. State of Gujarat

Inherent Powers of High Court in Quashing Criminal Proceedings: An Analysis of Dipakbhai Jagdishchandra Patel v. State of Gujarat

Date: May 6, 2017
Inherent Powers of High Court in Quashing Criminal Proceedings: An Analysis of Dipakbhai Jagdishchandra Patel v. State of Gujarat Introduction The case of Dipakbhai Jagdishchandra Patel v. State of...
Reaffirmation of Deadlines for OBC Caste Certificate Submission in Gaurav Sharma v. State Of U.P.

Reaffirmation of Deadlines for OBC Caste Certificate Submission in Gaurav Sharma v. State Of U.P.

Date: May 5, 2017
Reaffirmation of Deadlines for OBC Caste Certificate Submission in Gaurav Sharma v. State Of U.P. Introduction The case of Gaurav Sharma v. State Of U.P. Thru Secy. And 3 Others S, adjudicated by the...
Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act

Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act

Date: May 5, 2017
Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act Introduction The case of Sahid Hossain Biswas v. State Of West Bengal adjudicated by...
Clarification on Disallowances under Section 14A: Gujarat High Court in Commissioner of Income Tax v. Sintex Industries Limited

Clarification on Disallowances under Section 14A: Gujarat High Court in Commissioner of Income Tax v. Sintex Industries Limited

Date: May 5, 2017
Clarification on Disallowances under Section 14A: Gujarat High Court in Commissioner of Income Tax v. Sintex Industries Limited Introduction The case of Pr. Commissioner Of Income Tax 4, Ahmedabad v....
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