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All High Courts Case Commentaries

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General

Date: Jul 29, 2016
Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General Introduction In the case of Malabar...
PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification

PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification

Date: Jul 28, 2016
PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification Introduction In the landmark case of PANKAJ KR. DAS v. UNION OF INDIA & ORS, adjudicated by the...
Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers

Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers

Date: Jul 26, 2016
Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers Introduction The case of CUB Pty Limited (formerly known...
Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics v. A.C.I.T.

Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics v. A.C.I.T.

Date: Jul 26, 2016
Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics (India) Ltd. vs. The Additional Commissioner Of Income-Tax & Anr. Introduction The judgment in...
Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade

Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade

Date: Jul 23, 2016
Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade Introduction The case of Municipal Council, Tirora And Another v. Tulsidas...
Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax

Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax

Date: Jul 23, 2016
Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax Introduction The case of Sumitomo Corporation India Pvt. Ltd. Through Masahiro...
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment

Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment

Date: Jul 22, 2016
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment Introduction The case of Pr. Commissioner Of Income Tax-2, Vadodara (S) v. Sagar Developers...
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Date: Jul 22, 2016
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Date: Jul 21, 2016
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Date: Jul 21, 2016
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...
Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International

Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International

Date: Jul 20, 2016
Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International Introduction In the case of Staar Surgical...
Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd.

Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd.

Date: Jul 20, 2016
Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd. Introduction The case of Soni Dave v. Trans Asian Industries Expositions Pvt....
Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents

Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents

Date: Jul 20, 2016
Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents Introduction The case of Bajaj Allianz General Insurance Co. Ltd. v. Smt. Renu Singh And Others adjudicated by the...
Limits on Writ Remedies in Challenging Property Valuation: K.C.T. Steel Pvt. Ltd. v. State of Kerala

Limits on Writ Remedies in Challenging Property Valuation: K.C.T. Steel Pvt. Ltd. v. State of Kerala

Date: Jul 20, 2016
Limits on Writ Remedies in Challenging Property Valuation: K.C.T. Steel Pvt. Ltd. v. State of Kerala Introduction The case of K.C.T. Steel Pvt. Ltd. versus the State of Kerala addresses critical...
Enforcement of Encroachment Removal under UP Revenue Code, 2006: A Comprehensive Analysis of Bhole Nath v. State Of U.P.

Enforcement of Encroachment Removal under UP Revenue Code, 2006: A Comprehensive Analysis of Bhole Nath v. State Of U.P.

Date: Jul 19, 2016
Enforcement of Encroachment Removal under UP Revenue Code, 2006: A Comprehensive Analysis of Bhole Nath v. State Of U.P. Introduction The case of Bhole Nath And Anr. v. State Of U.P. And 8 Others S,...
Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing

Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing

Date: Jul 16, 2016
Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing Introduction The case of National Co-Operative Sugar Mills Ltd. v. Commissioner Of Central Excise was adjudicated by the Madras...
Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016

Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016

Date: Jul 16, 2016
Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016 Introduction The case of M/S Servo Packaging...
Reinforcement of Finality and Res Judicata in Public Service Commission Selections: Nitin Pathak v. State Of M.P.

Reinforcement of Finality and Res Judicata in Public Service Commission Selections: Nitin Pathak v. State Of M.P.

Date: Jul 16, 2016
Reinforcement of Finality and Res Judicata in Public Service Commission Selections: Nitin Pathak v. State Of M.P. Introduction The case of Nitin Pathak v. State Of M.P. adjudicated by the Madhya...
Reevaluation of Speculative Income Additions in Income Tax Assessments

Reevaluation of Speculative Income Additions in Income Tax Assessments

Date: Jul 15, 2016
Reevaluation of Speculative Income Additions in Income Tax Assessments Introduction The case of Chetnaben J. Shah v. Income Tax Officer adjudicated by the Gujarat High Court on July 14, 2016,...
Kerala High Court Establishes Requirement of Search Material for Section 153C Assessments in Commissioner Of Income-Tax v. Promy Kuriakose

Kerala High Court Establishes Requirement of Search Material for Section 153C Assessments in Commissioner Of Income-Tax v. Promy Kuriakose

Date: Jul 15, 2016
Kerala High Court Establishes Requirement of Search Material for Section 153C Assessments in Commissioner Of Income-Tax v. Promy Kuriakose Introduction In the case of Commissioner Of Income-Tax v....
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