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All High Courts Case Commentaries

Restricting Reassessment Powers under Section 147: Insights from Mitsubishi Electric Automotive India Pvt. Ltd. v. Union of India

Restricting Reassessment Powers under Section 147: Insights from Mitsubishi Electric Automotive India Pvt. Ltd. v. Union of India

Date: Mar 11, 2015
Restricting Reassessment Powers under Section 147: Insights from Mitsubishi Electric Automotive India Pvt. Ltd. v. Union of India Introduction The case of Mitsubishi Electric Automotive India Pvt....
Kerala High Court Upholds Supreme Court’s Interpretation of 'Shared Household' under the Domestic Violence Act

Kerala High Court Upholds Supreme Court’s Interpretation of 'Shared Household' under the Domestic Violence Act

Date: Mar 11, 2015
Kerala High Court Upholds Supreme Court’s Interpretation of 'Shared Household' under the Domestic Violence Act Introduction The case of A.R. Hashir v. Shima adjudicated by the Kerala High Court on...
Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996

Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996

Date: Mar 11, 2015
Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996 1. Introduction In the landmark case of Anti Corruption Movement v. Chief Secretary To Government Of...
High Court Affirms 12AA Registration of Apeejay Education Society, Upholding Genuine Educational Activities

High Court Affirms 12AA Registration of Apeejay Education Society, Upholding Genuine Educational Activities

Date: Mar 11, 2015
High Court Affirms 12AA Registration of Apeejay Education Society, Upholding Genuine Educational Activities Introduction The case of The Commissioner Of Income Tax-II, Jalandhar Petitioner(S) v. M/S....
Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers

Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers

Date: Mar 11, 2015
Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers Introduction The case of Sk. Sajhan Ali & Ors. v....
Void Proceedings Under Section 158BC Due to Improper Warrant Issuance: Commissioner Of Income-Tax v. Jolly Fantasy World Ltd.

Void Proceedings Under Section 158BC Due to Improper Warrant Issuance: Commissioner Of Income-Tax v. Jolly Fantasy World Ltd.

Date: Mar 10, 2015
Void Proceedings Under Section 158BC Due to Improper Warrant Issuance: Commissioner Of Income-Tax v. Jolly Fantasy World Ltd. Introduction The case of Commissioner Of Income-Tax v. Jolly Fantasy...
Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary

Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary

Date: Mar 10, 2015
Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary Introduction The case of The Commissioner Of Income Tax Chennai v. M/S....
Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai

Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai

Date: Mar 7, 2015
Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai Introduction The case of India Cements Ltd. v. Cestat, Chennai pertains to the...
Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs v. Sayonara Exports Pvt. Ltd.

Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs v. Sayonara Exports Pvt. Ltd.

Date: Mar 7, 2015
Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs (Export), Chennai v. Sayonara Exports Pvt. Ltd. Introduction The case of Commissioner Of Customs...
Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India

Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India

Date: Mar 6, 2015
Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India Introduction The case of Hyva (India) Pvt. Ltd. v. Union of India, adjudicated by the Bombay...
Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims

Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims

Date: Mar 6, 2015
Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims Introduction In the case of The Commissioner Of Central Excise Chennai Iv Commissionerate 692, Mhu Complex, Anna...
Balancing Press Freedom and Fair Trial: Naveen Jindal v. Zee Media Corporation Ltd. Commentary

Balancing Press Freedom and Fair Trial: Naveen Jindal v. Zee Media Corporation Ltd. Commentary

Date: Mar 6, 2015
Balancing Press Freedom and Fair Trial: Naveen Jindal v. Zee Media Corporation Ltd. Introduction Naveen Jindal v. Zee Media Corporation Ltd. is a significant judgment delivered by the Delhi High...
Insurer's Liability Despite Expired Fitness Certificate or Permit: Analysis of Augustine v. Ayyappankutty

Insurer's Liability Despite Expired Fitness Certificate or Permit: Analysis of Augustine v. Ayyappankutty

Date: Mar 5, 2015
Insurer's Liability Despite Expired Fitness Certificate or Permit: Analysis of Augustine v. Ayyappankutty Introduction The case of Augustine, V.M. v. Ayyappankutty And Ors. adjudicated by the Kerala...
Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act

Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act

Date: Mar 5, 2015
Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act: Arun D. Narake v. Authorized Officer Introduction The case of Arun...
Delhi High Court Establishes Clear Criteria for Distinguishing Investment from Trade in Asset Transactions

Delhi High Court Establishes Clear Criteria for Distinguishing Investment from Trade in Asset Transactions

Date: Mar 4, 2015
Delhi High Court Establishes Clear Criteria for Distinguishing Investment from Trade in Asset Transactions Introduction The case of Cit v. Amit Jain adjudicated by the Delhi High Court on March 3,...
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Date: Mar 4, 2015
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd. Introduction The case of...
Ensuring Equitable Promotion Practices in the Indian Army: Lt. Col. P.K. Choudhary & Ors. v. Union Of India & Others

Ensuring Equitable Promotion Practices in the Indian Army: Lt. Col. P.K. Choudhary & Ors. v. Union Of India & Others

Date: Mar 3, 2015
Ensuring Equitable Promotion Practices in the Indian Army: Lt. Col. P.K. Choudhary & Ors. v. Union Of India & Others Introduction The case of Lt. Col. P.K. Choudhary & Ors. v. Union Of India & Others...
State Of H.P. v. Atul Sharma: Upholding Judicial Scrutiny in NDPS Act Cases

State Of H.P. v. Atul Sharma: Upholding Judicial Scrutiny in NDPS Act Cases

Date: Mar 1, 2015
State Of H.P. v. Atul Sharma: Upholding Judicial Scrutiny in NDPS Act Cases Introduction State Of H.P. v. Atul Sharma is a landmark judgment delivered by the Himachal Pradesh High Court on February...
Delhi High Court in Prem Lata CPIO Trade Marks Registry v. Central Information Commission: Reinforcing Proper Application of the RTI Act and Protecting CPIOs from Unwarranted Penalties

Delhi High Court in Prem Lata CPIO Trade Marks Registry v. Central Information Commission: Reinforcing Proper Application of the RTI Act and Protecting CPIOs from Unwarranted Penalties

Date: Feb 28, 2015
Delhi High Court in Prem Lata CPIO Trade Marks Registry v. Central Information Commission: Reinforcing Proper Application of the RTI Act and Protecting CPIOs from Unwarranted Penalties Introduction...
Delhi High Court Establishes Rigorous Standards for Proving Abetment in Customs Duty Evasion Cases

Delhi High Court Establishes Rigorous Standards for Proving Abetment in Customs Duty Evasion Cases

Date: Feb 28, 2015
Delhi High Court Establishes Rigorous Standards for Proving Abetment in Customs Duty Evasion Cases Introduction The case of Sudhir Sharma v. The Commissioner Of Customs adjudicated by the Delhi High...
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