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  • Commentaries
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All High Courts Case Commentaries

Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention

Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention

Date: Mar 30, 2016
Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention Introduction The case of Phoenix Plasts Company v. The Commissioner Of...
Madras High Court Upholds Municipal Authority in Public Property Auctions: Reinforcing Transparency and Public Interest

Madras High Court Upholds Municipal Authority in Public Property Auctions: Reinforcing Transparency and Public Interest

Date: Mar 30, 2016
Madras High Court Upholds Municipal Authority in Public Property Auctions: Reinforcing Transparency and Public Interest Introduction The case of Punjai Puliyampatti Municipality v. Commissioner of...
Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited

Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited

Date: Mar 30, 2016
Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited Introduction The judgment of Commissioner Of Income...
Counter Vailing Duty on Imported Silk Fabrics: Interpretation of Exemption Notification No. 30/2004-C.E. by Madras High Court

Counter Vailing Duty on Imported Silk Fabrics: Interpretation of Exemption Notification No. 30/2004-C.E. by Madras High Court

Date: Mar 29, 2016
Counter Vailing Duty on Imported Silk Fabrics: Interpretation of Exemption Notification No. 30/2004-C.E. by Madras High Court Introduction The case of Commr. of Cus. (Exports), Chennai v. Prashray...
Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards

Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards

Date: Mar 25, 2016
Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards Introduction The case of United Precision Engineers Pvt. Ltd. v. KIOCL Ltd. adjudicated by...
Non-Applicability of Section 41(1) Without Cessation or Remission of Liability: Commentary on The Commissioner Of Income-Tax v. M/S. Alvares & Thomas

Non-Applicability of Section 41(1) Without Cessation or Remission of Liability: Commentary on The Commissioner Of Income-Tax v. M/S. Alvares & Thomas

Date: Mar 25, 2016
Non-Applicability of Section 41(1) Without Cessation or Remission of Liability Introduction The case of The Commissioner Of Income-Tax v. M/S. Alvares & Thomas adjudicated by the Karnataka High Court...
Proceedings Initiated Against Deceased Assessee: Commissioner of Income Tax VIII v. M. Hemanathan

Proceedings Initiated Against Deceased Assessee: Commissioner of Income Tax VIII v. M. Hemanathan

Date: Mar 24, 2016
Proceedings Initiated Against Deceased Assessee: Commissioner of Income Tax VIII v. M. Hemanathan Introduction The case Commissioner of Income Tax VIII v. M. Hemanathan, adjudicated by the Madras...
M/S. ESPN Star Sports Mauritius v. Union of India: Establishing the Binding Authority of the Dispute Resolution Panel under Section 144C of the Income Tax Act

M/S. ESPN Star Sports Mauritius v. Union of India: Establishing the Binding Authority of the Dispute Resolution Panel under Section 144C of the Income Tax Act

Date: Mar 24, 2016
M/S. ESPN Star Sports Mauritius v. Union of India: Establishing the Binding Authority of the Dispute Resolution Panel under Section 144C of the Income Tax Act Introduction The case of M/S. ESPN Star...
Delh High Court Upholds Broad Revisional Powers Under Section 264 of the Income Tax Act

Delh High Court Upholds Broad Revisional Powers Under Section 264 of the Income Tax Act

Date: Mar 24, 2016
Delh High Court Upholds Broad Revisional Powers Under Section 264 of the Income Tax Act Introduction The case of Vijay Gupta Petitioner vs. Commissioner Of Income Tax Delhi-Xiii And Anr. S is a...
Empowering Assessing Officers: Clarifying Section 153A in Income Tax Assessments

Empowering Assessing Officers: Clarifying Section 153A in Income Tax Assessments

Date: Mar 23, 2016
Empowering Assessing Officers: Clarifying Section 153A in Income Tax Assessments Introduction The case of Commissioner Of Income-Tax v. St. Francis Clay Decor Tiles adjudicated by the Kerala High...
Legal Commentary on State of Himachal Pradesh v. Suresh Kumar: Upholding the Standards of Proof in Rape Cases

Legal Commentary on State of Himachal Pradesh v. Suresh Kumar: Upholding the Standards of Proof in Rape Cases

Date: Mar 22, 2016
Upholding the Standards of Proof in Rape Cases: An Analysis of State of Himachal Pradesh v. Suresh Kumar Introduction The case of State of Himachal Pradesh v. Suresh Kumar adjudicated by the Himachal...
Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act

Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act

Date: Mar 19, 2016
Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act Introduction The case of G Ramachar v. The State of Karnataka addresses the legality of the Circular dated 06th April...
Revised Compensation Assessment in Motor Accident Claims: Insights from National Insurance Co. Ltd. v. G. Ramesh Kumar

Revised Compensation Assessment in Motor Accident Claims: Insights from National Insurance Co. Ltd. v. G. Ramesh Kumar

Date: Mar 19, 2016
Revised Compensation Assessment in Motor Accident Claims: Insights from National Insurance Co. Ltd. v. G. Ramesh Kumar Introduction The case of National Insurance Co. Ltd. v. G. Ramesh Kumar...
Deemed Licensing in Panchayat Procedures: Comprehensive Analysis of V. Sudhakaran v. Pallichal Grama Panchayat

Deemed Licensing in Panchayat Procedures: Comprehensive Analysis of V. Sudhakaran v. Pallichal Grama Panchayat

Date: Mar 18, 2016
Deemed Licensing in Panchayat Procedures: Comprehensive Analysis of V. Sudhakaran v. Pallichal Grama Panchayat Introduction The case of V. Sudhakaran v. Pallichal Grama Panchayat adjudicated by the...
No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

Date: Mar 18, 2016
No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf) Introduction The case of The Commissioner Of Income Tax v. Kishore...
Finality of Judicial Decisions Precludes SARFAESI Enforcement: Shivabassappa I. Kankanwadi v. Mapusa Urban Co-Operative Bank Of Goa Ltd.

Finality of Judicial Decisions Precludes SARFAESI Enforcement: Shivabassappa I. Kankanwadi v. Mapusa Urban Co-Operative Bank Of Goa Ltd.

Date: Mar 18, 2016
Finality of Judicial Decisions Precludes SARFAESI Enforcement: Shivabassappa I. Kankanwadi v. Mapusa Urban Co-Operative Bank Of Goa Ltd. Introduction In the landmark case of Shivabassappa I....
Proper Application of Horizontal Reservation in Police Recruitment: Insights from Ashish Kumar Pandey v. State of U.P.

Proper Application of Horizontal Reservation in Police Recruitment: Insights from Ashish Kumar Pandey v. State of U.P.

Date: Mar 17, 2016
Proper Application of Horizontal Reservation in Police Recruitment: Insights from Ashish Kumar Pandey v. State of U.P. Introduction The case of Ashish Kumar Pandey And 24 Others Petitioner v. State...
Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis

Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis

Date: Mar 16, 2016
Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis Introduction The case of Caledonian Railway Co V Walkers Trustees And Lord Halsbury In...
Establishing the Legality of Compulsory Retirement on Medical Grounds in Paramilitary Services: Ravi R. v. Union Of India

Establishing the Legality of Compulsory Retirement on Medical Grounds in Paramilitary Services: Ravi R. v. Union Of India

Date: Mar 16, 2016
Establishing the Legality of Compulsory Retirement on Medical Grounds in Paramilitary Services: Ravi R. v. Union Of India Introduction The case of Ravi R. v. Union Of India adjudicated by the...
Inclusivity of Married Daughters in Dependent Employment: Insights from Smt. Asha Pandey v. Coal India Ltd.

Inclusivity of Married Daughters in Dependent Employment: Insights from Smt. Asha Pandey v. Coal India Ltd.

Date: Mar 16, 2016
Inclusivity of Married Daughters in Dependent Employment: Insights from Smt. Asha Pandey v. Coal India Ltd. Introduction The case of Smt. Asha Pandey v. Coal India Ltd. (W.P.(S) No.4994/2015)...
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