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  • Commentaries
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All High Courts Case Commentaries

Jurisdiction of Family Courts under Section 7(1)(d) in Krishna Moorthy v. Soumya Krishnan

Jurisdiction of Family Courts under Section 7(1)(d) in Krishna Moorthy v. Soumya Krishnan

Date: Sep 12, 2015
Jurisdiction of Family Courts under Section 7(1)(d) in Krishna Moorthy v. Soumya Krishnan Introduction Krishna Moorthy v. Soumya Krishnan is a landmark judgment delivered by the Kerala High Court on...
Delhi High Court Upholds Section 54F Exemption in Commissioner Of Income Tax-V v. Kapil Nagpal

Delhi High Court Upholds Section 54F Exemption in Commissioner Of Income Tax-V v. Kapil Nagpal

Date: Sep 12, 2015
Delhi High Court Upholds Section 54F Exemption in Commissioner Of Income Tax-V v. Kapil Nagpal (2015 DHC 7552) Introduction The case of Commissioner Of Income Tax-V v. Kapil Nagpal (2015 DHC 7552)...
Strengthening the Burden of Proof in IPC Sections 306 and 498A: Insights from Dilip Kumar v. State of M.P.

Strengthening the Burden of Proof in IPC Sections 306 and 498A: Insights from Dilip Kumar v. State of M.P.

Date: Sep 12, 2015
Strengthening the Burden of Proof in IPC Sections 306 and 498A: Insights from Dilip Kumar v. State of M.P. Introduction The case of Dilip Kumar v. State of M.P. adjudicated by the Chhattisgarh High...
Jurisdictional Clarity Under the Waqf Act 1995: Insights from Magnum Developers v. Lal Shah Baba Dargah Trust

Jurisdictional Clarity Under the Waqf Act 1995: Insights from Magnum Developers v. Lal Shah Baba Dargah Trust

Date: Sep 12, 2015
Jurisdictional Clarity Under the Waqf Act 1995: Insights from Magnum Developers v. Lal Shah Baba Dargah Trust Introduction The case of Magnum Developers v. Lal Shah Baba Dargah Trust adjudicated by...
Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd.

Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd.

Date: Sep 12, 2015
Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd. Introduction The case of Commissioner v. Reliance Ports and Terminals...
Enforceability of International Arbitration Clauses Between Indian Companies: Insights from Sasan Power Ltd. v. North American Coal Corp. India Pvt. Ltd.

Enforceability of International Arbitration Clauses Between Indian Companies: Insights from Sasan Power Ltd. v. North American Coal Corp. India Pvt. Ltd.

Date: Sep 12, 2015
Enforceability of International Arbitration Clauses Between Indian Companies: Insights from Sasan Power Ltd. v. North American Coal Corp. India Pvt. Ltd. Introduction The case of Sasan Power Limited...
Rajasthan High Court Establishes Strict Criteria for Section 80HHC Deductions in Export Businesses

Rajasthan High Court Establishes Strict Criteria for Section 80HHC Deductions in Export Businesses

Date: Sep 12, 2015
Rajasthan High Court Establishes Strict Criteria for Section 80HHC Deductions in Export Businesses Introduction The case of Cit v. Vimal Chand Surana adjudicated by the Rajasthan High Court on...
Non-Eligibility of Telecom Infrastructure Assets for CENVAT Credit: Insights from Vodafone India Ltd. v. The Commissioner Of Central Excise, Mumbai II

Non-Eligibility of Telecom Infrastructure Assets for CENVAT Credit: Insights from Vodafone India Ltd. v. The Commissioner Of Central Excise, Mumbai II

Date: Sep 11, 2015
Non-Eligibility of Telecom Infrastructure Assets for CENVAT Credit: Insights from Vodafone India Ltd. v. The Commissioner Of Central Excise, Mumbai II Introduction The case of Vodafone India Ltd. v....
Delhi High Court Confirms Proportional Transfer Pricing Adjustments in Related Party Transactions

Delhi High Court Confirms Proportional Transfer Pricing Adjustments in Related Party Transactions

Date: Sep 10, 2015
Delhi High Court Confirms Proportional Transfer Pricing Adjustments in Related Party Transactions Introduction The case of Commissioner of Income-Tax v. Keihin Panalfa Ltd. adjudicated by the Delhi...
Assessment and Enhancement of Compensation in Motor Accident Claims: National Insurance Co. Ltd., Chennai v. R. Vimala Others

Assessment and Enhancement of Compensation in Motor Accident Claims: National Insurance Co. Ltd., Chennai v. R. Vimala Others

Date: Sep 9, 2015
Assessment and Enhancement of Compensation in Motor Accident Claims: National Insurance Co. Ltd., Chennai v. R. Vimala Others Introduction The case of National Insurance Co. Ltd., Chennai v. R....
Madras High Court Sets Precedent on Maintainability of Multiple Appeals and Review Petitions under Section 48-B Land Acquisition Act

Madras High Court Sets Precedent on Maintainability of Multiple Appeals and Review Petitions under Section 48-B Land Acquisition Act

Date: Sep 9, 2015
Madras High Court Sets Precedent on Maintainability of Multiple Appeals and Review Petitions under Section 48-B Land Acquisition Act Introduction The case of Tamil Nadu Arasu Kooturuvuthurai...
Limitation Barred Suit: Analysis of Dr. L. Ramachandran v. K. Ramesh & Others

Limitation Barred Suit: Analysis of Dr. L. Ramachandran v. K. Ramesh & Others

Date: Sep 8, 2015
Limitation Barred Suit: Analysis of Dr. L. Ramachandran v. K. Ramesh & Others Introduction The case of Dr. L. Ramachandran And Another v. K. Ramesh & Others, adjudicated by the Madras High Court on...
Proportionality in Administrative Actions: Insights from Union of India v. Manoj Kumar Sharma

Proportionality in Administrative Actions: Insights from Union of India v. Manoj Kumar Sharma

Date: Sep 5, 2015
Proportionality in Administrative Actions: Insights from Union of India v. Manoj Kumar Sharma Introduction The case of Union of India v. Manoj Kumar Sharma, decided by the Rajasthan High Court on...
Clarifying the Definition of 'Judgment' under Chapter VIII, Rule 5: Insights from Ashutosh Shrotriya v. Vice-Chancellor

Clarifying the Definition of 'Judgment' under Chapter VIII, Rule 5: Insights from Ashutosh Shrotriya v. Vice-Chancellor

Date: Sep 5, 2015
Clarifying the Definition of 'Judgment' under Chapter VIII, Rule 5: Insights from Ashutosh Shrotriya v. Vice-Chancellor Introduction The landmark case Ashutosh Shrotriya And Others v....
High Court Establishes that TDS Obligation Under Section 195 Arises Only Upon Actual Taxable Income Accrual

High Court Establishes that TDS Obligation Under Section 195 Arises Only Upon Actual Taxable Income Accrual

Date: Sep 5, 2015
High Court Establishes that TDS Obligation Under Section 195 Arises Only Upon Actual Taxable Income Accrual Introduction The case of Director Of Income-Tax v. Ericsson Communications Ltd. (2015 DHC...
Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. CIT

Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. CIT

Date: Sep 5, 2015
Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. Commissioner Of Income Tax Introduction The case of Shyam Burlap Company Ltd. v....
Limits of Contempt Jurisdiction: Upholding Section 19 Appealability in Manjula Choudhary v. Priyanka Chauhan

Limits of Contempt Jurisdiction: Upholding Section 19 Appealability in Manjula Choudhary v. Priyanka Chauhan

Date: Sep 4, 2015
Limits of Contempt Jurisdiction: Upholding Section 19 Appealability in Manjula Choudhary v. Priyanka Chauhan Introduction The case of Manjula Choudhary v. Priyanka Chauhan was adjudicated by the...
Chelminvest Limited v. Commissioner Of Income Tax-Vi: Landmark Ruling on Section 14A Applicability

Chelminvest Limited v. Commissioner Of Income Tax-Vi: Landmark Ruling on Section 14A Applicability

Date: Sep 3, 2015
Cheminvest Limited v. Commissioner Of Income Tax-Vi: Landmark Ruling on Section 14A Applicability Introduction Cheminvest Limited v. Commissioner Of Income Tax-Vi is a pivotal judgment delivered by...
Clarification on "Industrial Establishment" under the Industrial Disputes Act: Insights from Rashtrasant Tukadoji Maharaj Nagpur University v. Industrial Court Maharashtra

Clarification on "Industrial Establishment" under the Industrial Disputes Act: Insights from Rashtrasant Tukadoji Maharaj Nagpur University v. Industrial Court Maharashtra

Date: Sep 3, 2015
Clarification on "Industrial Establishment" under the Industrial Disputes Act: Insights from Rashtrasant Tukadoji Maharaj Nagpur University And Another v. Hon'Ble Member, Industrial Court...
Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax

Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax

Date: Sep 3, 2015
Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax Introduction The case of Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax adjudicated by the...
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