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All High Courts Case Commentaries

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....
Madras High Court Upholds Disallowance of Section 80-IA(4) Deduction for Container Freight Stations

Madras High Court Upholds Disallowance of Section 80-IA(4) Deduction for Container Freight Stations

Date: Jun 22, 2016
Madras High Court Upholds Disallowance of Section 80-IA(4) Deduction for Container Freight Stations Introduction In the landmark case of The Commissioner Of Income Tax Chennai v. M/S. Al Logistics P....
Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd.

Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd.

Date: Jun 22, 2016
Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd. Introduction The case of Commissioner Of Income-Tax And...
Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers

Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers

Date: Jun 21, 2016
Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers Introduction The case of Principal...
Mandate on Procedure under Section 9D Central Excise Act Affirmed in M/S Ambika International v. Union Of India

Mandate on Procedure under Section 9D Central Excise Act Affirmed in M/S Ambika International v. Union Of India

Date: Jun 18, 2016
Mandate on Procedure under Section 9D Central Excise Act Affirmed in M/S Ambika International v. Union Of India Introduction In the landmark case of M/S Ambika International v. Union Of India And...
Clarifying Section 263 Revisional Powers: Insights from Commissioner of Income Tax Central-III v. Shri Nirav Modi

Clarifying Section 263 Revisional Powers: Insights from Commissioner of Income Tax Central-III v. Shri Nirav Modi

Date: Jun 17, 2016
Clarifying Section 263 Revisional Powers: Insights from Commissioner of Income Tax Central-III v. Shri Nirav Modi 1. Introduction The case of Commissioner Of Income Tax Central-III v. Shri Nirav Modi...
Uttarakhand High Court Establishes Strict Criteria for Ecotourism-Linked Tax Deductions under Section 80-IC

Uttarakhand High Court Establishes Strict Criteria for Ecotourism-Linked Tax Deductions under Section 80-IC

Date: Jun 17, 2016
Uttarakhand High Court Establishes Strict Criteria for Ecotourism-Linked Tax Deductions under Section 80-IC Introduction The case of Commissioner Of Income Tax, Dehradun v. M/S. Aanchal Hotels Pvt....
Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India

Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India

Date: Jun 17, 2016
Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India Introduction The case of Joshi Technologies International v. Union...
Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act

Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act

Date: Jun 17, 2016
Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act Introduction The judgment in Commissioner Of Income Tax (Exemptions) Central Revenue...
Uniform Compensation for Land Acquisition Used Solely for Public Purposes: Insights from General Manager, Northern Railways v. Sh. Rattan Chand & Others

Uniform Compensation for Land Acquisition Used Solely for Public Purposes: Insights from General Manager, Northern Railways v. Sh. Rattan Chand & Others

Date: Jun 16, 2016
Uniform Compensation for Land Acquisition Used Solely for Public Purposes: Insights from General Manager, Northern Railways v. Sh. Rattan Chand & Others Introduction The case titled General Manager,...
Prospective Application of Amended Section 36 in Arbitration Act: Balancing Award Enforcement and Challenges

Prospective Application of Amended Section 36 in Arbitration Act: Balancing Award Enforcement and Challenges

Date: Jun 15, 2016
Prospective Application of Amended Section 36 in Arbitration Act: Balancing Award Enforcement and Challenges Introduction The case of Rendezvous Sports World v. Board Of Control For Cricket In India...
Kerala High Court Upholds Arbitrator's Inherent Power to Set Aside Ex Parte Awards

Kerala High Court Upholds Arbitrator's Inherent Power to Set Aside Ex Parte Awards

Date: Jun 11, 2016
Kerala High Court Upholds Arbitrator's Inherent Power to Set Aside Ex Parte Awards Introduction The case of Rema Devi v. Co-Operative Societies was adjudicated by the Kerala High Court on June 10,...
Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives

Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives

Date: Jun 9, 2016
Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives Introduction The case of Commissioner of Income Tax-III v. Nirma Ltd adjudicated by the Gujarat High Court on June 8, 2016,...
Time as the Essence in Specific Performance: Analysis of M. Johnson v. E. Pushpavalli

Time as the Essence in Specific Performance: Analysis of M. Johnson v. E. Pushpavalli

Date: Jun 9, 2016
Time as the Essence in Specific Performance: Analysis of M. Johnson v. E. Pushpavalli Introduction The case of M. Johnson v. E. Pushpavalli, adjudicated by the Madras High Court on June 8, 2016,...
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