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  • Commentaries
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All High Courts Case Commentaries

Vasanthu Sumalatha v. State Of Andhra Pradesh: Reinforcing Procedural Safeguards in Preventive Detention

Vasanthu Sumalatha v. State Of Andhra Pradesh: Reinforcing Procedural Safeguards in Preventive Detention

Date: Sep 30, 2015
Vasanthu Sumalatha v. State Of Andhra Pradesh: Reinforcing Procedural Safeguards in Preventive Detention Introduction The case of Vasanthu Sumalatha v. State Of Andhra Pradesh Rep. By Its Chief...
Finality of Voters' Lists and Application Deadlines: Insights from Gram Panchayat, Nadiwadi v. State Of Maharashtra

Finality of Voters' Lists and Application Deadlines: Insights from Gram Panchayat, Nadiwadi v. State Of Maharashtra

Date: Sep 29, 2015
Finality of Voters' Lists and Application Deadlines: Insights from Gram Panchayat, Nadiwadi v. State Of Maharashtra And Others Introduction The case of Gram Panchayat, Nadiwadi v. State Of...
Exclusion of Service Tax from Gross Receipts under Section 44BB: Insights from Director of Income Tax I v. Mitchell Drilling International Pvt. Ltd.

Exclusion of Service Tax from Gross Receipts under Section 44BB: Insights from Director of Income Tax I v. Mitchell Drilling International Pvt. Ltd.

Date: Sep 29, 2015
Exclusion of Service Tax from Gross Receipts under Section 44BB: Insights from Director of Income Tax I v. Mitchell Drilling International Pvt. Ltd. Introduction The case of Director Of Income Tax I...
Jurisdictional Boundaries in Cooperatives: Insights from Peechi Service Co-Operative Bank v. Tessy Varghese

Jurisdictional Boundaries in Cooperatives: Insights from Peechi Service Co-Operative Bank v. Tessy Varghese

Date: Sep 24, 2015
Jurisdictional Boundaries in Cooperatives: Insights from Peechi Service Co-Operative Bank v. Tessy Varghese Introduction The case of Peechi Service Co-Operative Bank v. Tessy Varghese adjudicated by...
Reclassification of Shares: Morgan Securities & Credits Pvt. Ltd. v. CIT – A Landmark Judgment on Investment vs. Stock-in-Trade

Reclassification of Shares: Morgan Securities & Credits Pvt. Ltd. v. CIT – A Landmark Judgment on Investment vs. Stock-in-Trade

Date: Sep 24, 2015
Reclassification of Shares: Morgan Securities & Credits Pvt. Ltd. v. CIT – A Landmark Judgment on Investment vs. Stock-in-Trade Introduction The case of CIT v. Morgan Securities & Credits Pvt. Ltd....
Doctrine of Reasonable Compensation in Breach of Contract: Insights from Sunil Sehgal v. Chander Batra

Doctrine of Reasonable Compensation in Breach of Contract: Insights from Sunil Sehgal v. Chander Batra

Date: Sep 24, 2015
Doctrine of Reasonable Compensation in Breach of Contract: Insights from Sunil Sehgal v. Chander Batra Introduction The case of Sunil Sehgal v. Chander Batra [2015 DHC 8018] addresses pivotal issues...
Delhi High Court Affirms Stricter Interpretation of Section 147 for Reopening Assessments: Commissioner Of Income-Tax v. Multiplex Trading & Industrial Co. Ltd. (2015 DHC 7971)

Delhi High Court Affirms Stricter Interpretation of Section 147 for Reopening Assessments: Commissioner Of Income-Tax v. Multiplex Trading & Industrial Co. Ltd. (2015 DHC 7971)

Date: Sep 23, 2015
Delhi High Court Affirms Stricter Interpretation of Section 147 for Reopening Assessments: Commissioner Of Income-Tax v. Multiplex Trading & Industrial Co. Ltd. (2015 DHC 7971) Introduction The case...
Process Fee Obligations Under Section 204(4) Cr.P.C: Insights from Ayodya Printers Ltd. v. State Of Kerala

Process Fee Obligations Under Section 204(4) Cr.P.C: Insights from Ayodya Printers Ltd. v. State Of Kerala

Date: Sep 23, 2015
Process Fee Obligations Under Section 204(4) Cr.P.C: Insights from Ayodya Printers Ltd. v. State Of Kerala Introduction Ayodya Printers Ltd. v. State Of Kerala, decided by the Kerala High Court on...
Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds

Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds

Date: Sep 22, 2015
Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds Introduction The case of Pri.Commissioner Of Income-Tax-1 v. Consumer Marketing (India) (P.) Ltd. adjudicated...
Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P

Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P

Date: Sep 22, 2015
Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P Introduction The case of Commissioner of Income Tax v. Shri Mahalaxmi...
Enhancing Due Process in Security Bonds: Insights from Bejoy K.V. v. State Of Kerala

Enhancing Due Process in Security Bonds: Insights from Bejoy K.V. v. State Of Kerala

Date: Sep 19, 2015
Enhancing Due Process in Security Bonds: Insights from Bejoy K.V. v. State Of Kerala Introduction The case of Bejoy K.V. v. State Of Kerala (Kerala High Court, 18th September 2015) presents a...
Delhi High Court's Landmark Decision on Concurrent Sentencing in Section 138 NI Act Cases

Delhi High Court's Landmark Decision on Concurrent Sentencing in Section 138 NI Act Cases

Date: Sep 19, 2015
Delhi High Court's Landmark Decision on Concurrent Sentencing in Section 138 NI Act Cases Introduction The case of Deepak Bhatia vs. Virender Singh (2015 DHC 7849) adjudicated by the Delhi High Court...
Recoverability of Brokerage Incentives in Securities Brokerage: Analysis of M.S. Shoes East Ltd. v. R.K. Singh & Co. (2015 DHC 7808)

Recoverability of Brokerage Incentives in Securities Brokerage: Analysis of M.S. Shoes East Ltd. v. R.K. Singh & Co. (2015 DHC 7808)

Date: Sep 19, 2015
Recoverability of Brokerage Incentives in Securities Brokerage: Analysis of M.S. Shoes East Ltd. v. R.K. Singh & Co. (2015 DHC 7808) Introduction The case of M.S. Shoes East Ltd. v. R.K. Singh & Co....
Ensuring Procedural Fairness in Central Excise Adjudications: A Comprehensive Analysis of Flevel International v. Commissioner Of Central Excise

Ensuring Procedural Fairness in Central Excise Adjudications: A Comprehensive Analysis of Flevel International v. Commissioner Of Central Excise

Date: Sep 18, 2015
Ensuring Procedural Fairness in Central Excise Adjudications: A Comprehensive Analysis of Flevel International v. Commissioner Of Central Excise Introduction Flevel International Petitioner v....
Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions

Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions

Date: Sep 17, 2015
Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions Introduction The case of Rampal and Others v. Land Acquisition Collector and Another...
M/S. Interfield Laboratories v. The State Of Kerala: Clarifying KVAT Compliance for Testing Laboratories

M/S. Interfield Laboratories v. The State Of Kerala: Clarifying KVAT Compliance for Testing Laboratories

Date: Sep 17, 2015
M/S. Interfield Laboratories v. The State Of Kerala: Clarifying KVAT Compliance for Testing Laboratories Introduction The case of M/S. Interfield Laboratories v. The State Of Kerala was adjudicated...
Reaffirmation of Receiver Appointment Principles in Banking Litigation: ICICI Bank Ltd. v. Collage Estates Pvt. Ltd.

Reaffirmation of Receiver Appointment Principles in Banking Litigation: ICICI Bank Ltd. v. Collage Estates Pvt. Ltd.

Date: Sep 16, 2015
Reaffirmation of Receiver Appointment Principles in Banking Litigation Introduction The case of ICICI Bank Ltd. v. Collage Estates Pvt. Ltd. & Ors. (2015 DHC 7684) adjudicated by the Delhi High Court...
Beneficial Application of Court Fees Amendment in Appeals: Technofab v. Bharat Heavy Electricals Ltd.

Beneficial Application of Court Fees Amendment in Appeals: Technofab v. Bharat Heavy Electricals Ltd.

Date: Sep 16, 2015
Beneficial Application of Court Fees Amendment in Appeals: Technofab v. Bharat Heavy Electricals Ltd. Introduction The case of Technofab Engineering Ltd. v. Bharat Heavy Electricals Ltd. And Others...
Jurisdictional Limits in Reopening Tax Assessment: Oriental Insurance Co. v. CIT Delhi (2015)

Jurisdictional Limits in Reopening Tax Assessment: Oriental Insurance Co. v. CIT Delhi (2015)

Date: Sep 16, 2015
Jurisdictional Limits in Reopening Tax Assessment: Oriental Insurance Co. v. CIT Delhi (2015) Introduction The case of Oriental Insurance Company v. Commissioner of Income Tax, Delhi (2015 DHC 7655)...
Jurisdictional Importance of Service of Notice under Section 148: Insights from Commissioner Of Income Tax (Central)-I v. Chetan Gupta

Jurisdictional Importance of Service of Notice under Section 148: Insights from Commissioner Of Income Tax (Central)-I v. Chetan Gupta

Date: Sep 16, 2015
Jurisdictional Importance of Service of Notice under Section 148: Insights from Commissioner Of Income Tax (Central)-I v. Chetan Gupta (2015 DHC 7656) Introduction The case of Commissioner Of Income...
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