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  • Commentaries
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All High Courts Case Commentaries

Allahabad HC Reaffirms Predominant Educational Purpose for Tax Exemption under Section 10(23C)(vi) of the Income Tax Act

Allahabad HC Reaffirms Predominant Educational Purpose for Tax Exemption under Section 10(23C)(vi) of the Income Tax Act

Date: Jan 7, 2015
Allahabad High Court Affirms Predominant Educational Purpose for Tax Exemption under Section 10(23C)(vi) of the Income Tax Act Introduction The case of Allahabad Young Mens Christian Association...
Clarifying Section 25F Applicability to Temporary Appointments: Gajanan v. Zilla Parishad

Clarifying Section 25F Applicability to Temporary Appointments: Gajanan v. Zilla Parishad

Date: Jan 7, 2015
Clarifying Section 25F Applicability to Temporary Appointments: Gajanan v. Zilla Parishad Introduction The case of Gajanan v. Zilla Parishad adjudicated by the Bombay High Court on January 6, 2015,...
Banti Singh v. State of C.G.: Establishing Parameters for Grants of Bail under Section 439 Cr.P.C.

Banti Singh v. State of C.G.: Establishing Parameters for Grants of Bail under Section 439 Cr.P.C.

Date: Jan 6, 2015
Banti Singh v. State of C.G.: Establishing Parameters for Grants of Bail under Section 439 Cr.P.C. Introduction The case of Banti Singh v. State of C.G. adjudicated by the Chhattisgarh High Court on...
Reinterpretation of "Judgment" in High Court Appeals: Federal Mogul Bearing India Ltd. v. Prit Pal

Reinterpretation of "Judgment" in High Court Appeals: Federal Mogul Bearing India Ltd. v. Prit Pal

Date: Jan 1, 2015
Reinterpretation of "Judgment" in High Court Appeals: Federal Mogul Bearing India Ltd. v. Prit Pal Introduction Federal Mogul Bearing India Ltd. v. Prit Pal is a significant judgment delivered by the...
Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors.

Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors.

Date: Dec 25, 2014
Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors. Introduction The case of Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors....
Reinstatement and Back Wages: Patna High Court's Landmark Ruling in Narendra Kumar Yadav v. Bihar Industrial Area Development Authority

Reinstatement and Back Wages: Patna High Court's Landmark Ruling in Narendra Kumar Yadav v. Bihar Industrial Area Development Authority

Date: Dec 24, 2014
Reinstatement and Back Wages: Patna High Court's Landmark Ruling in Narendra Kumar Yadav v. Bihar Industrial Area Development Authority Introduction The case of Narendra Kumar Yadav v. Bihar...
Equitable Recruitment Practices under Article 14 & 16: Insights from Matin Rao & Anr. v. State Of U.P. & Ors.

Equitable Recruitment Practices under Article 14 & 16: Insights from Matin Rao & Anr. v. State Of U.P. & Ors.

Date: Dec 24, 2014
Equitable Recruitment Practices under Article 14 & 16: Insights from Matin Rao & Anr. v. State Of U.P. & Ors. Introduction The case of Matin Rao & Anr. v. State Of U.P. & Ors. adjudicated by the...
Interlocutory Challenges to Trademark Registration: Insights from Lupin Ltd. v. Johnson & Johnson

Interlocutory Challenges to Trademark Registration: Insights from Lupin Ltd. v. Johnson & Johnson

Date: Dec 24, 2014
Interlocutory Challenges to Trademark Registration: Insights from Lupin Ltd. v. Johnson & Johnson Introduction The case of Lupin Ltd. v. Johnson & Johnson, adjudicated by the Bombay High Court on...
Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act

Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act

Date: Dec 24, 2014
Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act Introduction The case of The Commissioner Of Income Tax Chennai v....
Capital vs. Revenue Expenditure on Convertible Debentures: Insights from Torrent Pharmaceuticals Limited (S) v. Assistant Commissioner Of Income Tax Opponent (S)

Capital vs. Revenue Expenditure on Convertible Debentures: Insights from Torrent Pharmaceuticals Limited (S) v. Assistant Commissioner Of Income Tax Opponent (S)

Date: Dec 23, 2014
Capital vs. Revenue Expenditure on Convertible Debentures: Insights from Torrent Pharmaceuticals Limited (S) v. Assistant Commissioner Of Income Tax Opponent (S) Introduction The case of Torrent...
Protection in Service Post-Invalidation of Caste Claim: Arun v. State of Maharashtra

Protection in Service Post-Invalidation of Caste Claim: Arun v. State of Maharashtra

Date: Dec 23, 2014
Protection in Service Post-Invalidation of Caste Claim: Arun v. State of Maharashtra Introduction Arun v. State of Maharashtra is a landmark judgment delivered by the Bombay High Court on December...
Capitalization of Non-Compete Fees in Majority Share Transfers: Analysis of Commissioner of Income Tax v. Shiv Raj Gupta

Capitalization of Non-Compete Fees in Majority Share Transfers: Analysis of Commissioner of Income Tax v. Shiv Raj Gupta

Date: Dec 23, 2014
Capitalization of Non-Compete Fees in Majority Share Transfers: Analysis of Commissioner of Income Tax v. Shiv Raj Gupta Introduction The case of The Commissioner Of Income Tax, Delhi-Iv v. Shiv Raj...
Ensuring Specificity in Show-Cause Notices: Insights from SSC v. Sudesh

Ensuring Specificity in Show-Cause Notices: Insights from SSC v. Sudesh

Date: Dec 20, 2014
Ensuring Specificity in Show-Cause Notices: Insights from SSC v. Sudesh Introduction The case of Staff Selection Commission & Anr. Petitioners v. Sudesh dealt with the procedural fairness in the...
Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others

Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others

Date: Dec 20, 2014
Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others Introduction The case Visalakshi v. Umapathy & Others...
Bhupendra Pratap Singh Rathore v. State of Rajasthan: Upholding Legislative Authority in Panchayati Raj Delimitation

Bhupendra Pratap Singh Rathore v. State of Rajasthan: Upholding Legislative Authority in Panchayati Raj Delimitation

Date: Dec 19, 2014
Bhupendra Pratap Singh Rathore v. State of Rajasthan: Upholding Legislative Authority in Panchayati Raj Delimitation Introduction The case of Bhupendra Pratap Singh Rathore v. State of Rajasthan &...
Predominance of Operations in Defining 'Establishment' Under the Kerala Headload Workers Act

Predominance of Operations in Defining 'Establishment' Under the Kerala Headload Workers Act

Date: Dec 18, 2014
Predominance of Operations in Defining 'Establishment' Under the Kerala Headload Workers Act Introduction The case of Theresa Jose v. Sub Inspector Of Police adjudicated by the Kerala High Court on...
Reaffirming the Boundaries of Arbitration: Insights from Rashmi Housing Pvt. Ltd. v. Pan India Infraprojects Pvt. Ltd.

Reaffirming the Boundaries of Arbitration: Insights from Rashmi Housing Pvt. Ltd. v. Pan India Infraprojects Pvt. Ltd.

Date: Dec 18, 2014
Reaffirming the Boundaries of Arbitration: Insights from Rashmi Housing Private Limited v. Pan India Infraprojects Private Limited Court: Bombay High Court | Date: December 17, 2014 Introduction The...
Maintainability of Writ Petitions Against Co-operative Societies: Association of Milma Officers v. State of Kerala

Maintainability of Writ Petitions Against Co-operative Societies: Association of Milma Officers v. State of Kerala

Date: Dec 18, 2014
Maintainability of Writ Petitions Against Co-operative Societies: Association of Milma Officers v. State of Kerala Introduction The case of Association Of Milma Officers v. State Of Kerala was...
Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act

Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act

Date: Dec 17, 2014
Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act Introduction The case Commissioner Of Income Tax Chennai - 600 034 v. Coromandel Industries Limited delivered by...
Civil Court Jurisdiction Over Waqf Property Disputes Without Prior Notification: Commentary on Smt. Yashoda Devi v. The State Of Madhya Pradesh

Civil Court Jurisdiction Over Waqf Property Disputes Without Prior Notification: Commentary on Smt. Yashoda Devi v. The State Of Madhya Pradesh

Date: Dec 17, 2014
Civil Court Jurisdiction Over Waqf Property Disputes Without Prior Notification: Commentary on Smt. Yashoda Devi v. The State Of Madhya Pradesh Introduction The case of Smt. Yashoda Devi v. The State...
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