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  • Commentaries
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All High Courts Case Commentaries

Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors.

Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors.

Date: May 6, 2015
Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors. Introduction The case of Bharat Jayantilal Patel v. Union Of...
Ensuring Due Process in Military Enquiries: Rfn (Gd) Ramu v. The Union Of India

Ensuring Due Process in Military Enquiries: Rfn (Gd) Ramu v. The Union Of India

Date: May 6, 2015
Ensuring Due Process in Military Enquiries: Rfn (Gd) Ramu v. The Union Of India Introduction The case of Rfn (Gd) Ramu v. The Union Of India, Represented By The Secretary To The Government Of India...
Commissioner Of Income-Tax v. Sri Guru Gorakh Nath Charitable Educational Society: A Landmark Judgment on Section 12AA Registration

Commissioner Of Income-Tax v. Sri Guru Gorakh Nath Charitable Educational Society: A Landmark Judgment on Section 12AA Registration

Date: May 6, 2015
Commissioner Of Income-Tax v. Sri Guru Gorakh Nath Charitable Educational Society: A Landmark Judgment on Section 12AA Registration Introduction The case of Commissioner Of Income-Tax v. Sri Guru...
Boundary of Reservation in Promotions: Upholding Article 16(4-A) and the Creamy Layer Doctrine in Sushil Kumar Singh v. State of Bihar

Boundary of Reservation in Promotions: Upholding Article 16(4-A) and the Creamy Layer Doctrine in Sushil Kumar Singh v. State of Bihar

Date: May 5, 2015
Boundary of Reservation in Promotions: Upholding Article 16(4-A) and the Creamy Layer Doctrine in Sushil Kumar Singh v. State of Bihar Introduction The case of Sushil Kumar Singh v. State of Bihar...
Extended Limitation in Cenvat Credit Availment: Ghaziabad High Court Upholds Department's Stance

Extended Limitation in Cenvat Credit Availment: Ghaziabad High Court Upholds Department's Stance

Date: May 5, 2015
Extended Limitation in Cenvat Credit Availment: Ghaziabad High Court Upholds Department's Stance Introduction The case of Commissioner of Customs & Central Excise, Ghaziabad v. Rathi Steel & Power...
Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India

Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India

Date: May 5, 2015
Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India Introduction The case of Rajaram Bohra v. Union Of India & Ors. adjudicated by the Calcutta...
Reaffirming Procedural Protocol in Appellate Courts: Insights from Lakhu Karman Bharwad v. State of Gujarat

Reaffirming Procedural Protocol in Appellate Courts: Insights from Lakhu Karman Bharwad v. State of Gujarat

Date: May 2, 2015
Reaffirming Procedural Protocol in Appellate Courts: Insights from Lakhu Karman Bharwad v. State of Gujarat Introduction The case of Lakhu Karman Bharwad v. State of Gujarat adjudicated by the...
Delhi High Court Upholds Privacy of Government Employees: Uoi v. D.S. Meena

Delhi High Court Upholds Privacy of Government Employees: Uoi v. D.S. Meena

Date: May 1, 2015
Delhi High Court Upholds Privacy of Government Employees: Uoi v. D.S. Meena Introduction The case of Union of India (Uoi) v. D.S. Meena in the Delhi High Court, decided on April 30, 2015, addresses...
Reaffirming the Primacy of DNA Evidence in Sexual Offence Cases: Insights from State of Gujarat v. Jayantibhai Somabhai Khant

Reaffirming the Primacy of DNA Evidence in Sexual Offence Cases: Insights from State of Gujarat v. Jayantibhai Somabhai Khant

Date: May 1, 2015
Reaffirming the Primacy of DNA Evidence in Sexual Offence Cases: Insights from State of Gujarat v. Jayantibhai Somabhai Khant Introduction The case of State of Gujarat v. Jayantibhai Somabhai Khant...
Delhi High Court Upholds Rejection of Notional Interest on Advances: Shivnandan Buildcon Pvt. Ltd. v. CIT & Anr.

Delhi High Court Upholds Rejection of Notional Interest on Advances: Shivnandan Buildcon Pvt. Ltd. v. CIT & Anr.

Date: May 1, 2015
Delhi High Court Upholds Rejection of Notional Interest on Advances: Shivnandan Buildcon Pvt. Ltd. v. CIT & Anr. Introduction In the landmark case of M/S. Shivnandan Buildcon Pvt. Ltd. v. The...
Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case

Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case

Date: May 1, 2015
Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case Introduction In the landmark case of The Commissioner Of Income Tax,...
Delhi High Court Upholds Arbitration Tribunal's Findings on Economic Duress and Fundamental Breach in Puri Construction v. L&T

Delhi High Court Upholds Arbitration Tribunal's Findings on Economic Duress and Fundamental Breach in Puri Construction v. L&T

Date: May 1, 2015
Delhi High Court Upholds Arbitration Tribunal's Findings on Economic Duress and Fundamental Breach in Puri Construction v. L&T Introduction The case of Puri Construction P. Ltd. And Ors. v. Larsen...
Madhya Pradesh High Court Establishes Directory Nature of Section 13-B(2) in Virendra Singh Rajak v. Seema Rajak

Madhya Pradesh High Court Establishes Directory Nature of Section 13-B(2) in Virendra Singh Rajak v. Seema Rajak

Date: Apr 30, 2015
Madhya Pradesh High Court Establishes Directory Nature of Section 13-B(2) in Virendra Singh Rajak v. Seema Rajak Introduction The case of Virendra Singh Rajak v. Seema Rajak adjudicated by the Madhya...
Interpretation and Application of Section 40(a)(ia) in P.M.S Diesels v. Commissioner Of Income-Tax - A Landmark Judgment

Interpretation and Application of Section 40(a)(ia) in P.M.S Diesels v. Commissioner Of Income-Tax - A Landmark Judgment

Date: Apr 30, 2015
Interpretation and Application of Section 40(a)(ia) in P.M.S Diesels v. Commissioner Of Income-Tax - A Landmark Judgment Introduction The case of P.M.S Diesels v. Commissioner Of Income-Tax-2,...
Mundra Ports & SEZ Ltd. v. Commissioner of Central Excise: Affirming CENVAT Credit on Construction Inputs

Mundra Ports & SEZ Ltd. v. Commissioner of Central Excise: Affirming CENVAT Credit on Construction Inputs

Date: Apr 30, 2015
Mundra Ports & SEZ Ltd. v. Commissioner of Central Excise: Affirming CENVAT Credit on Construction Inputs Introduction The case of Mundra Ports & Special Economic Zone Limited (S) v. Commissioner Of...
Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax It-II v. B4U International Holdings Limited

Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax It-II v. B4U International Holdings Limited

Date: Apr 30, 2015
Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax (It)-II v. B4U International Holdings Limited Introduction The case of Income Tax (It)-II v. B4U...
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Date: Apr 30, 2015
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J. Introduction The case of Sri. Jaware Gowda And Another v. Sri. Basavaraju N.J....
Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra

Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra

Date: Apr 29, 2015
Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra Introduction The case of Uran Education Society And Others v. State Of...
No General Lien Over Title Deeds Post Loan Discharge

No General Lien Over Title Deeds Post Loan Discharge

Date: Apr 29, 2015
No General Lien Over Title Deeds Post Loan Discharge Introduction The case of M/S Sree Vadivambigai Ginning Industries Pvt. Ltd. & Others v. M/S Tamil Nadu Mercantile Bank Limited was adjudicated by...
Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax

Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax

Date: Apr 29, 2015
Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax Introduction The case of Greatship (India) Ltd. v. Service...
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