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  • Commentaries
  • Judgments
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All High Courts Case Commentaries

Clarifying the Scope of Section 244A: Interest on Excess Self-Assessment Tax Payments

Clarifying the Scope of Section 244A: Interest on Excess Self-Assessment Tax Payments

Date: Feb 27, 2015
Clarifying the Scope of Section 244A: Interest on Excess Self-Assessment Tax Payments Introduction The case of Cit v. Engineers India Ltd. adjudicated by the Delhi High Court on February 26, 2015,...
Welding Electrodes Excluded as Capital Goods under Rule 57Q for MODVAT/CENVAT Credit

Welding Electrodes Excluded as Capital Goods under Rule 57Q for MODVAT/CENVAT Credit

Date: Feb 26, 2015
Welding Electrodes Excluded as Capital Goods under Rule 57Q for MODVAT/CENVAT Credit Introduction The case of M/S. Upper Ganges Sugar & Industries Ltd. v. The Commissioner Customs & Central Excise...
Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e)

Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e)

Date: Feb 26, 2015
Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e) Introduction The case of Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu is a...
Allahabad High Court Upholds Administrative Transfer of Under Trial Prisoners in Uttar Pradesh

Allahabad High Court Upholds Administrative Transfer of Under Trial Prisoners in Uttar Pradesh

Date: Feb 26, 2015
Allahabad High Court Upholds Administrative Transfer of Under Trial Prisoners in Uttar Pradesh Introduction The case of Ritesh Bantu Petitioner v. State Of U.P. Thru Secy. And 3 Others was...
Procedural Fairness in Consolidation Proceedings: Banshraj v. Dy. Director Of Consolidation Basti

Procedural Fairness in Consolidation Proceedings: Banshraj v. Dy. Director Of Consolidation Basti

Date: Feb 25, 2015
Procedural Fairness in Consolidation Proceedings: Banshraj v. Dy. Director Of Consolidation Basti Introduction The case of Banshraj And 6 Others Petitioners v. Dy. Director Of Consolidation Basti And...
Permission Requirements for Utilization of Converted Paddy Land: Archana Varghese v. District Collector

Permission Requirements for Utilization of Converted Paddy Land: Archana Varghese v. District Collector

Date: Feb 25, 2015
Permission Requirements for Utilization of Converted Paddy Land: Archana Varghese v. District Collector Introduction The case of Archana Varghese v. District Collector adjudicated by the Kerala High...
Dependency and Ownership: Redefining "Own Use" in Rent Control Evictions

Dependency and Ownership: Redefining "Own Use" in Rent Control Evictions

Date: Feb 24, 2015
Dependency and Ownership: Redefining "Own Use" in Rent Control Evictions Introduction The case of Manju Devi Petitioner v. Partap Singh, adjudicated by the Delhi High Court on February 23, 2015,...
Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd.

Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd.

Date: Feb 21, 2015
Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd. Introduction The case of Commissioner of Customs (CSI Airport) v. Star...
Mahanagar Telephone Nigam Limited v. Fujitshu India Private Limited: Affirming Limited Judicial Intervention in Arbitration

Mahanagar Telephone Nigam Limited v. Fujitshu India Private Limited: Affirming Limited Judicial Intervention in Arbitration

Date: Feb 21, 2015
Mahanagar Telephone Nigam Limited v. Fujitshu India Private Limited: Affirming Limited Judicial Intervention in Arbitration Introduction The case of Mahanagar Telephone Nigam Limited (MTNL) v....
Inclusion of Provisional Daily Wage Service in Pension Calculations: K.L. Francis v. KSRTC

Inclusion of Provisional Daily Wage Service in Pension Calculations: K.L. Francis v. KSRTC

Date: Feb 21, 2015
Inclusion of Provisional Daily Wage Service in Pension Calculations: K.L. Francis v. Kerala State Road Transport Corporation Introduction The case of K.L. Francis v. Kerala State Road Transport...
Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem

Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem

Date: Feb 17, 2015
Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem Introduction The case of M/S. Nandhi Dhall Mills 42, Narashimha Chetty Road, Shevapet,...
Capital Nature of Entertainment Tax Exemptions for Multiplex Investments: Gujarat High Court Precedent

Capital Nature of Entertainment Tax Exemptions for Multiplex Investments: Gujarat High Court Precedent

Date: Feb 17, 2015
Capital Nature of Entertainment Tax Exemptions for Multiplex Investments: Gujarat High Court Precedent Introduction The case of Dcit Circle 1(2) Baroda (S) v. Inox Leisure Ltd. Opponent(S)...
Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment

Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment

Date: Feb 14, 2015
Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment Introduction The case titled The Commissioner Of Central Excise Chennai III Commissionerate vs....
Rajasthan High Court Upholds Metering Regulations Impacting Power Factor Incentives in Birla Cement Works v. Rajasthan Electricity Regulatory Commission

Rajasthan High Court Upholds Metering Regulations Impacting Power Factor Incentives in Birla Cement Works v. Rajasthan Electricity Regulatory Commission

Date: Feb 14, 2015
Rajasthan High Court Upholds Metering Regulations Impacting Power Factor Incentives in Birla Cement Works v. Rajasthan Electricity Regulatory Commission Introduction In the case of Birla Cement Works...
Bajri Lease LOI Holders Welfare Society v. State Of Rajasthan & Ors.: Upholding State Legislative Competence in Mineral Regulation

Bajri Lease LOI Holders Welfare Society v. State Of Rajasthan & Ors.: Upholding State Legislative Competence in Mineral Regulation

Date: Feb 14, 2015
Upholding State Legislative Competence in Mineral Regulation: A Commentary on Bajri Lease LOI Holders Welfare Society v. State Of Rajasthan & Ors. Introduction The case of Bajri Lease LOI Holders...
Clarifications on Mutation of Exempted Land under Kerala Land Reforms Act, 1963

Clarifications on Mutation of Exempted Land under Kerala Land Reforms Act, 1963

Date: Feb 14, 2015
Clarifications on Mutation of Exempted Land under Kerala Land Reforms Act, 1963 Introduction Devassia v. Sub Registrar is a landmark judgment delivered by the Kerala High Court on February 13, 2015....
Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds

Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds

Date: Feb 13, 2015
Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds Introduction The case of The Commissioner Of Central Excise Coimbatore v. M/S. Pricol...
Pushpa Sareen v. State Of U.P. (2015): Expanding the Scope of Market Value Determination under Section 47-A of the Indian Stamp Act

Pushpa Sareen v. State Of U.P. (2015): Expanding the Scope of Market Value Determination under Section 47-A of the Indian Stamp Act

Date: Feb 13, 2015
Pushpa Sareen v. State Of U.P. (2015): Expanding the Scope of Market Value Determination under Section 47-A of the Indian Stamp Act Introduction The case of Pushpa Sareen v. State Of U.P. adjudicated...
Reaffirming Merit-Based Seniority and Pension Eligibility: Insights from Parma Nand Yadav v. Union of India

Reaffirming Merit-Based Seniority and Pension Eligibility: Insights from Parma Nand Yadav v. Union of India

Date: Feb 13, 2015
Reaffirming Merit-Based Seniority and Pension Eligibility: Insights from Parma Nand Yadav & Ors. v. Union Of India & Ors. Introduction The case of Parma Nand Yadav & Ors. v. Union Of India & Ors. was...
Impact of Corporate Amalgamation on Tax Assessments: Insights from Commissioner Of Income Tax-Ii v. M/S Micron Steels Pvt. Ltd.

Impact of Corporate Amalgamation on Tax Assessments: Insights from Commissioner Of Income Tax-Ii v. M/S Micron Steels Pvt. Ltd.

Date: Feb 12, 2015
Impact of Corporate Amalgamation on Tax Assessments: Insights from Commissioner Of Income Tax-Ii v. M/S Micron Steels Pvt. Ltd. Introduction The case of Commissioner Of Income Tax-Ii v. M/S Micron...
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