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All High Courts Case Commentaries

Re-Development Disputes in Cooperative Housing Societies: Jurisdictional Clarity under Section 91 of MCSA

Re-Development Disputes in Cooperative Housing Societies: Jurisdictional Clarity under Section 91 of MCSA

Date: Jul 14, 2016
Re-Development Disputes in Cooperative Housing Societies: Jurisdictional Clarity under Section 91 of MCSA Introduction The case of Maya Developers v. Neelam R. Thakkar & Ors. was adjudicated by the...
Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Date: Jul 13, 2016
Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax Introduction The case of Surat Vankar Sahakari Sangh Ltd. (S) v. Asst. Commissioner...
Kerala High Court Establishes Expanded Scope of Assessments under Section 153A in Income Tax Proceedings

Kerala High Court Establishes Expanded Scope of Assessments under Section 153A in Income Tax Proceedings

Date: Jul 13, 2016
Kerala High Court Establishes Expanded Scope of Assessments under Section 153A in Income Tax Proceedings Introduction In the case titled The Commissioner Of Income Tax Trichur (S) v. Dr. P. Sasikumar...
Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka

Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka

Date: Jul 12, 2016
Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka Introduction In the landmark case of Praveen Basavanneppa Shivalli v. State of...
Strict Adherence to Established Bail Procedures and F.I.R. Validity: Analysis of Brahm Singh v. State of Uttar Pradesh

Strict Adherence to Established Bail Procedures and F.I.R. Validity: Analysis of Brahm Singh v. State of Uttar Pradesh

Date: Jul 9, 2016
Strict Adherence to Established Bail Procedures and F.I.R. Validity: Analysis of Brahm Singh v. State of Uttar Pradesh Introduction The case Brahm Singh & 2 Others Petitioners v. State Of U.P. & 2...
Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies

Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies

Date: Jul 6, 2016
Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies 1. Introduction The case of The Commissioner Of Income Tax, 63, Race Course Road Coimbatore v....
Madras High Court Upholds Freedom of Expression in S. Tamilselvan v. Perumal Murugan

Madras High Court Upholds Freedom of Expression in S. Tamilselvan v. Perumal Murugan

Date: Jul 6, 2016
Madras High Court Upholds Freedom of Expression in S. Tamilselvan v. Perumal Murugan Introduction The case of S. Tamilselvan v. Perumal Murugan before the Madras High Court delved into the intricate...
Rajasthan High Court Clarifies Eligibility of Development Authorities under Section 12A of the Income Tax Act

Rajasthan High Court Clarifies Eligibility of Development Authorities under Section 12A of the Income Tax Act

Date: Jul 6, 2016
Rajasthan High Court Clarifies Eligibility of Development Authorities under Section 12A of the Income Tax Act Introduction The case of Commissioner Of Income Tax-I, Jodhpur v. Jodhpur Development...
Affirmation of Natural Justice in Tax Reassessment: H.R. Mehta v. Assistant Commissioner of Income Tax, Mumbai

Affirmation of Natural Justice in Tax Reassessment: H.R. Mehta v. Assistant Commissioner of Income Tax, Mumbai

Date: Jul 1, 2016
Affirmation of Natural Justice in Tax Reassessment: H.R. Mehta v. Assistant Commissioner of Income Tax, Mumbai Introduction The case of H.R. Mehta v. The Assistant Commissioner Of Income Tax, Mumbai...
Patna High Court Upholds State Government's Right to Withhold Gratuity and Leave Encashment During Judicial Proceedings

Patna High Court Upholds State Government's Right to Withhold Gratuity and Leave Encashment During Judicial Proceedings

Date: Jul 1, 2016
Patna High Court Upholds State Government's Right to Withhold Gratuity and Leave Encashment During Judicial Proceedings Introduction The case of Vijay Kumar Mishra v. State Of Bihar (Patna High...
Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law

Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law

Date: Jul 1, 2016
Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law Introduction The case of Sourav Ganguly v. Union Of India & Ors....
Capital Nature of Renovation Expenditure by Tenants Affirmed in RPG Enterprises Ltd. v. Deputy Commissioner Of Income Tax

Capital Nature of Renovation Expenditure by Tenants Affirmed in RPG Enterprises Ltd. v. Deputy Commissioner Of Income Tax

Date: Jun 30, 2016
Capital Nature of Renovation Expenditure by Tenants Affirmed in RPG Enterprises Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of RPG Enterprises Ltd. v. Deputy Commissioner Of...
Clarifying 'Aghadi' and 'Original Political Party' under the Disqualification Act: Insights from Shah Faruq Shabir v. Govindrao Ramu Vasave

Clarifying 'Aghadi' and 'Original Political Party' under the Disqualification Act: Insights from Shah Faruq Shabir v. Govindrao Ramu Vasave

Date: Jun 30, 2016
Clarifying 'Aghadi' and 'Original Political Party' under the Disqualification Act: Insights from Shah Faruq Shabir v. Govindrao Ramu Vasave Introduction The case of Shah Faruq Shabir And Others v....
Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act

Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act

Date: Jun 29, 2016
Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act Introduction The case of Pr. Commissioner Of Income Tax Central, BMTC Complex,...
Establishing Discretion in Arrears of Salary Post Exoneration: Analysis of State of M.P. v. Laxmi Narain Agrawal

Establishing Discretion in Arrears of Salary Post Exoneration: Analysis of State of M.P. v. Laxmi Narain Agrawal

Date: Jun 28, 2016
Establishing Discretion in Arrears of Salary Post Exoneration: Analysis of State of M.P. v. Laxmi Narain Agrawal Introduction The case of State of Madhya Pradesh v. Laxmi Narain Agrawal...
Strict Enforcement of Due Diligence by Customs Brokers under CBLR 2013: Bhaskar Logistic Services Pvt. Ltd. v. Union of India & Ors.

Strict Enforcement of Due Diligence by Customs Brokers under CBLR 2013: Bhaskar Logistic Services Pvt. Ltd. v. Union of India & Ors.

Date: Jun 24, 2016
Strict Enforcement of Due Diligence by Customs Brokers under CBLR 2013 Bhaskar Logistic Services Pvt. Ltd. v. Union of India & Ors. (Patna High Court, 2016) Introduction The case of Bhaskar Logistic...
Non-Service of Summons as a Special Circumstance under Order 37 Rule 4, CPC - Recalling Ex-Parte Decree

Non-Service of Summons as a Special Circumstance under Order 37 Rule 4, CPC - Recalling Ex-Parte Decree

Date: Jun 24, 2016
Non-Service of Summons as a Special Circumstance under Order 37 Rule 4, CPC - Recalling Ex-Parte Decree Introduction The case of Ganpatraj K. Sanghvi v. Vishal Udyog was adjudicated in the Bombay...
Punjab & Haryana High Court's Landmark Ruling on Section 9D Compliance in Central Excise Adjudications

Punjab & Haryana High Court's Landmark Ruling on Section 9D Compliance in Central Excise Adjudications

Date: Jun 23, 2016
Punjab & Haryana High Court's Landmark Ruling on Section 9D Compliance in Central Excise Adjudications Introduction The case of M/S. G-Tech Industries Petitioner v. Union Of India And Another S...
Income Tax Assessments Remain Independent of Criminal Asset Attachments: Insights from Dr. Gauri Shankar Prasad v. ITAT

Income Tax Assessments Remain Independent of Criminal Asset Attachments: Insights from Dr. Gauri Shankar Prasad v. ITAT

Date: Jun 23, 2016
Income Tax Assessments Remain Independent of Criminal Asset Attachments: Insights from Dr. Gauri Shankar Prasad v. Income Tax Appellate Tribunal Introduction The case of Dr. Gauri Shankar Prasad v....
Strict Adherence to Section 9D of the Central Excise Act: Insights from M/S. Jindal Drugs Pvt. Ltd. v. Union Of India

Strict Adherence to Section 9D of the Central Excise Act: Insights from M/S. Jindal Drugs Pvt. Ltd. v. Union Of India

Date: Jun 22, 2016
Strict Adherence to Section 9D of the Central Excise Act: Insights from M/S. Jindal Drugs Pvt. Ltd. v. Union Of India Introduction The case of M/S. Jindal Drugs Pvt. Ltd. And Another Petitioners v....
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