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  • Commentaries
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All High Courts Case Commentaries

Strict Interpretation of NIA Act Required for U.A.P Act Cases: Bahadur Kora v. State of Bihar

Strict Interpretation of NIA Act Required for U.A.P Act Cases: Bahadur Kora v. State of Bihar

Date: Mar 28, 2015
Strict Interpretation of NIA Act Required for U.A.P Act Cases: Bahadur Kora v. State of Bihar Introduction The case of Bahadur Kora And Others v. State Of Bihar adjudicated by the Patna High Court on...
Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002

Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002

Date: Mar 28, 2015
Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002 Introduction The case of Malladi Drugs & Pharmaceuticals Ltd. v....
Delhi High Court Upholds LIBOR-Based Arm's Length Interest Rate in Transfer Pricing Case

Delhi High Court Upholds LIBOR-Based Arm's Length Interest Rate in Transfer Pricing Case

Date: Mar 28, 2015
Delhi High Court Upholds LIBOR-Based Arm's Length Interest Rate in Transfer Pricing Case Introduction In the landmark case of Commissioner Of Income Tax-I v. M/S. Cotton Naturals (I) Pvt. Ltd. S,...
Delhi High Court Clarifies 'Reason to Believe' for Reopening Assessments under Section 148 of the Income Tax Act

Delhi High Court Clarifies 'Reason to Believe' for Reopening Assessments under Section 148 of the Income Tax Act

Date: Mar 28, 2015
Delhi High Court Clarifies 'Reason to Believe' for Reopening Assessments under Section 148 of the Income Tax Act Introduction In the landmark case of Krown Agro Foods Pvt. Limited v. Assistant...
Flexibility in EMD Validity Periods: Delhi High Court in PES Installations Pvt. Ltd. & Anr. v. Union of India & Anr.

Flexibility in EMD Validity Periods: Delhi High Court in PES Installations Pvt. Ltd. & Anr. v. Union of India & Anr.

Date: Mar 28, 2015
Flexibility in EMD Validity Periods: Delhi High Court in PES Installations Pvt. Ltd. & Anr. v. Union of India & Anr. Introduction The case of PES Installations Pvt. Ltd. & Anr. v. Union of India &...
Defining 'Undertaking' in Income Tax Act: Gujarat High Court Strikes Down Retrospective Amendment as Unconstitutional

Defining 'Undertaking' in Income Tax Act: Gujarat High Court Strikes Down Retrospective Amendment as Unconstitutional

Date: Mar 27, 2015
Defining 'Undertaking' in Income Tax Act: Gujarat High Court Strikes Down Retrospective Amendment as Unconstitutional Introduction The case of Niko Resources Limited v. Union Of India & 1 S,...
Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments

Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments

Date: Mar 27, 2015
Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments Introduction The case of Tata Business Support Services Ltd. v. Income Tax, adjudicated by the...
Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation

Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation

Date: Mar 27, 2015
Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation Introduction The case of The Deputy Commissioner Of Central Excise, Poonamallee Range I, Poonamallee Division, Chennai...
Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax

Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax

Date: Mar 27, 2015
Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax Introduction The case of P. Muthukaruppan v. The Joint Commissioner Of Income Tax,...
Dismissal of Police Personnel on Criminal Conviction: Interpretation of Article 311(2)(a)

Dismissal of Police Personnel on Criminal Conviction: Interpretation of Article 311(2)(a)

Date: Mar 26, 2015
Dismissal of Police Personnel on Criminal Conviction: Interpretation of Article 311(2)(a) Introduction The case of State Of U.P. Thru. Sec. Home And Others v. Prem Milan Tiwari, Constable adjudicated...
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

Date: Mar 26, 2015
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act Introduction The case of Wipro Ltd. v. Deputy Commissioner Of Income-Tax (And...
Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society

Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society

Date: Mar 26, 2015
Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society Introduction The case of Commissioner Of Income Tax-Iii,...
Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd.

Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd.

Date: Mar 25, 2015
Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd. Introduction The case of Income Tax v. Tata Consultancy Services Ltd. adjudicated by the Bombay High Court on...
Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice

Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice

Date: Mar 25, 2015
Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice Introduction The case of Tushar Jivram Chauhan And Another v. State Of Maharashtra And Others adjudicated by...
High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations

High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations

Date: Mar 25, 2015
High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations Introduction In the landmark case of The Commissioner Of Income Tax Central III vs. Balaji Educational &...
Kerala High Court Establishes Mandatory Environmental Clearances for Mining Permits

Kerala High Court Establishes Mandatory Environmental Clearances for Mining Permits

Date: Mar 24, 2015
Kerala High Court Establishes Mandatory Environmental Clearances for Mining Permits Introduction The case of All Kerala River Protection Council v. State Of Kerala adjudicated by the Kerala High...
Fair Assessment of Conditions for Setting Aside Ex Parte Decrees under Order IX Rule 13 CPC: Insights from Peeves Enterprises v. Muhammed Ashraf

Fair Assessment of Conditions for Setting Aside Ex Parte Decrees under Order IX Rule 13 CPC: Insights from Peeves Enterprises v. Muhammed Ashraf

Date: Mar 21, 2015
Fair Assessment of Conditions for Setting Aside Ex Parte Decrees under Order IX Rule 13 CPC: Insights from Peeves Enterprises v. Muhammed Ashraf Introduction The case of Peeves Enterprises v....
Recognition of 'Illegal Transfer' in SARFAESI Auctions: Delhi High Court's Landmark Judgment

Recognition of 'Illegal Transfer' in SARFAESI Auctions: Delhi High Court's Landmark Judgment

Date: Mar 21, 2015
Recognition of 'Illegal Transfer' in SARFAESI Auctions: Delhi High Court's Landmark Judgment Introduction The case of Urmila Kumari Petitioner v. Om Prakash Jangra And Ors., adjudicated by the Delhi...
Expanding the Definition of 'Debt' under RDDBFI Act in Fraudulent Transactions: Axis Bank v. Punjab National Bank

Expanding the Definition of 'Debt' under RDDBFI Act in Fraudulent Transactions: Axis Bank v. Punjab National Bank

Date: Mar 21, 2015
Expanding the Definition of 'Debt' under RDDBFI Act in Fraudulent Transactions: Axis Bank v. Punjab National Bank Introduction The legal dispute between Axis Bank (the petitioner) and Punjab National...
Delhi High Court Establishes Precedent on the Validity of Markush Claims and Interim Injunction in Pharmaceutical Patent Infringement: Merck Sharp & Dohme v. Glenmark

Delhi High Court Establishes Precedent on the Validity of Markush Claims and Interim Injunction in Pharmaceutical Patent Infringement: Merck Sharp & Dohme v. Glenmark

Date: Mar 21, 2015
Delhi High Court Establishes Precedent on the Validity of Markush Claims and Interim Injunction in Pharmaceutical Patent Infringement: Merck Sharp & Dohme v. Glenmark Introduction The case of Merck...
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