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All High Courts Case Commentaries

Delhi High Court's Interpretation of Section 271(1)(c): Pr. Commissioner Of Income Tax-19 v. Shri Neeraj Jindal

Delhi High Court's Interpretation of Section 271(1)(c): Pr. Commissioner Of Income Tax-19 v. Shri Neeraj Jindal

Date: Feb 10, 2017
Delhi High Court's Interpretation of Section 271(1)(c): Pr. Commissioner Of Income Tax-19 v. Shri Neeraj Jindal Introduction The case of Pr. Commissioner Of Income Tax-19 v. Shri Neeraj Jindal...
Doctrine of Pleasure and Jurisdictional Limitations in ACR Assessments: Rana v. Union of India

Doctrine of Pleasure and Jurisdictional Limitations in ACR Assessments: Rana v. Union of India

Date: Feb 9, 2017
Doctrine of Pleasure and Jurisdictional Limitations in ACR Assessments: Rana v. Union of India Introduction Maj Gen D.V.S. Rana v. Union of India is a landmark judgment delivered by the Armed Forces...
Dismissal of Low-Stake Land Acquisition Appeals: A Landmark Judgment in Maharashtra

Dismissal of Low-Stake Land Acquisition Appeals: A Landmark Judgment in Maharashtra

Date: Feb 7, 2017
Dismissal of Low-Stake Land Acquisition Appeals: A Landmark Judgment in Maharashtra Introduction The case of State Of Maharashtra v. Jagannath Sahebrao Wabale, adjudicated by the Bombay High Court on...
Clarification on Input Tax Credit Eligibility for Manufacturers under Tamil Nadu VAT Act

Clarification on Input Tax Credit Eligibility for Manufacturers under Tamil Nadu VAT Act

Date: Feb 7, 2017
Clarification on Input Tax Credit Eligibility for Manufacturers under Tamil Nadu VAT Act Introduction In the landmark judgment delivered on February 6, 2017, by the Madras High Court, M/S. Everest...
Madras High Court Upholds Mandatory 90-Day Period for Issuance of Show Cause Notices under CHA Licensing Regulations

Madras High Court Upholds Mandatory 90-Day Period for Issuance of Show Cause Notices under CHA Licensing Regulations

Date: Feb 4, 2017
Madras High Court Upholds Mandatory 90-Day Period for Issuance of Show Cause Notices under CHA Licensing Regulations Introduction In the case of Patriot Freight Logistics System v. Commissioner of...
Attorney General of India Not a Public Authority under the Right to Information Act: Insights from Union Of India v. Subhash Chandra Aggarwal

Attorney General of India Not a Public Authority under the Right to Information Act: Insights from Union Of India v. Subhash Chandra Aggarwal

Date: Feb 4, 2017
Attorney General of India Not a Public Authority under the Right to Information Act: Insights from Union Of India v. Subhash Chandra Aggarwal Introduction The case of Union Of India Thr. The...
Gujarat High Court Upholds Narrow Scope of Section 153A: Principal Commissioner of Income Tax v. Devangi Alias Rupa

Gujarat High Court Upholds Narrow Scope of Section 153A: Principal Commissioner of Income Tax v. Devangi Alias Rupa

Date: Feb 3, 2017
Gujarat High Court Upholds Narrow Scope of Section 153A: Principal Commissioner of Income Tax v. Devangi Alias Rupa 1. Introduction In the landmark case of The Principal Commissioner of Income Tax v....
Mandating Judicial Scrutiny in Taking Cognizance: Mallikarjuna v. State Of Karnataka

Mandating Judicial Scrutiny in Taking Cognizance: Mallikarjuna v. State Of Karnataka

Date: Feb 3, 2017
Mandating Judicial Scrutiny in Taking Cognizance: Mallikarjuna v. State Of Karnataka Introduction In the case of Mallikarjuna v. State Of Karnataka, adjudicated by the Karnataka High Court's Dharwad...
Reopening of Income Tax Assessment Beyond Four Years Requires Disclosure of True and Correct Facts: MICRO INKS Pvt Ltd v. Assistant Commissioner of Income Tax

Reopening of Income Tax Assessment Beyond Four Years Requires Disclosure of True and Correct Facts: MICRO INKS Pvt Ltd v. Assistant Commissioner of Income Tax

Date: Feb 1, 2017
Reopening of Income Tax Assessment Beyond Four Years Requires Disclosure of True and Correct Facts: MICRO INKS Pvt Ltd v. Assistant Commissioner of Income Tax Introduction The case of Micro Inks...
Delhi High Court Reinforces Strict Timelines for Refiling Petitions Under Section 34 of the Arbitration and Conciliation Act, 1996

Delhi High Court Reinforces Strict Timelines for Refiling Petitions Under Section 34 of the Arbitration and Conciliation Act, 1996

Date: Jan 31, 2017
Delhi High Court Reinforces Strict Timelines for Refiling Petitions Under Section 34 of the Arbitration and Conciliation Act, 1996 Introduction The case of Government Of NCT Of Delhi v. M/S. Y.D...
High Court Ruling in THE PR. COMMISSIONER OF INCOME TAX PATIALA v. STATE BANK OF PATIALA: Clarifying the Applicability of Section 14A for Stock-in-Trade Income

High Court Ruling in THE PR. COMMISSIONER OF INCOME TAX PATIALA v. STATE BANK OF PATIALA: Clarifying the Applicability of Section 14A for Stock-in-Trade Income

Date: Jan 31, 2017
High Court Ruling in THE PR. COMMISSIONER OF INCOME TAX PATIALA v. STATE BANK OF PATIALA: Clarifying the Applicability of Section 14A for Stock-in-Trade Income Introduction The Punjab & Haryana High...
Invalid Intervention and Procedural Flaws in Arbitration: Prema Amarlal Gera v. Co-Operative Bank Ltd.

Invalid Intervention and Procedural Flaws in Arbitration: Prema Amarlal Gera v. Co-Operative Bank Ltd.

Date: Jan 28, 2017
Invalid Intervention and Procedural Flaws in Arbitration: Prema Amarlal Gera v. Co-Operative Bank Ltd. Introduction The case of Prema Amarlal Gera v. Co-Operative Bank Ltd. adjudicated by the Bombay...
High Court Upholds Purposive Interpretation of Section 32(1)(iia) Allowing Additional Depreciation

High Court Upholds Purposive Interpretation of Section 32(1)(iia) Allowing Additional Depreciation

Date: Jan 26, 2017
High Court Upholds Purposive Interpretation of Section 32(1)(iia) Allowing Additional Depreciation Introduction The case of PR Commissioner of Income Tax Vadodara versus M/S IDMC Limited adjudicated...
Karnataka High Court’s Landmark Ruling on Market Valuation in Land Acquisition

Karnataka High Court’s Landmark Ruling on Market Valuation in Land Acquisition

Date: Jan 26, 2017
Establishing Market Value Determination Standards in Land Acquisition: Karnataka High Court’s Precedential Decision Introduction The case The State of Karnataka Through v. Mohammed Tajoddin Junadi...
Delhi High Court Establishes Precedent on Taxation of International Airline Technical Services under DTAA

Delhi High Court Establishes Precedent on Taxation of International Airline Technical Services under DTAA

Date: Jan 26, 2017
Delhi High Court Establishes Precedent on Taxation of International Airline Technical Services under DTAA Introduction The case of Director Of Income Tax v. KLM Royal Dutch Airlines adjudicated by...
Strict Approach to Condonation of Delay in Labour Courts: Insights from Bhaurao Chavan Sahakari Sakhar Karkhana Ltd. v. Uttam Dattaram Jagdambe And Another

Strict Approach to Condonation of Delay in Labour Courts: Insights from Bhaurao Chavan Sahakari Sakhar Karkhana Ltd. v. Uttam Dattaram Jagdambe And Another

Date: Jan 26, 2017
Strict Approach to Condonation of Delay in Labour Courts: Insights from Bhaurao Chavan Sahakari Sakhar Karkhana Ltd. v. Uttam Dattaram Jagdambe And Another Introduction The case of Bhaurao Chavan...
Judicial Clarification on Preventive Action under Section 107 Cr.P.C: Overruling Previous Precedents and Enhancing Public Tranquility Measures

Judicial Clarification on Preventive Action under Section 107 Cr.P.C: Overruling Previous Precedents and Enhancing Public Tranquility Measures

Date: Jan 25, 2017
Judicial Clarification on Preventive Action under Section 107 Cr.P.C: Overruling Previous Precedents and Enhancing Public Tranquility Measures Introduction The case of M. Krishnamurthy v....
Zte Corporation Judgment: Interpreting Embedded Software Transactions as Goods under India-China DTAA

Zte Corporation Judgment: Interpreting Embedded Software Transactions as Goods under India-China DTAA

Date: Jan 25, 2017
Zte Corporation Judgment: Interpreting Embedded Software Transactions as Goods under India-China DTAA Introduction The case of The Commissioner Of Income Tax, International Taxation-2 v. Zte...
Enhanced Burden of Proof in Income Tax Additions: PR Commissioner of Income Tax v. Pragati Industries

Enhanced Burden of Proof in Income Tax Additions: PR Commissioner of Income Tax v. Pragati Industries

Date: Jan 24, 2017
Enhanced Burden of Proof in Income Tax Additions: PR Commissioner of Income Tax v. Pragati Industries Introduction The case of PR Commissioner of Income Tax v. Pragati Industries adjudicated by the...
Armed Forces Tribunal Upholds Due Process in Dismissal for Alleged Plural Marriage

Armed Forces Tribunal Upholds Due Process in Dismissal for Alleged Plural Marriage

Date: Jan 24, 2017
Armed Forces Tribunal Upholds Due Process in Dismissal for Alleged Plural Marriage Introduction The case of Ex-Hav/Clk Pramod Kumar Singh v. Union Of India adjudicated by the Armed Forces Tribunal on...
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