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All High Courts Case Commentaries

Delhi High Court Affirms Territorial Jurisdiction in Section 138 NIOA Cases Post Commencement of Trial

Delhi High Court Affirms Territorial Jurisdiction in Section 138 NIOA Cases Post Commencement of Trial

Date: Jan 13, 2015
Delhi High Court Affirms Territorial Jurisdiction in Section 138 NIOA Cases Post Commencement of Trial Introduction The case of New Delhi Tele Tech Pvt. Ltd. v. M/S. Cisco Systems Capital (India)...
Clarifying TDS Obligations and Advance Tax Liabilities: Insights from Director Of Income Tax International Taxation v. GE Packaged Power Inc.

Clarifying TDS Obligations and Advance Tax Liabilities: Insights from Director Of Income Tax International Taxation v. GE Packaged Power Inc.

Date: Jan 13, 2015
Clarifying TDS Obligations and Advance Tax Liabilities: Insights from Director Of Income Tax International Taxation v. GE Packaged Power Inc. Introduction The case of Director Of Income Tax...
Manufacturer Certification Prevails in Vehicle Classification: Hassan Koya v. Transport Commissioner Analysis

Manufacturer Certification Prevails in Vehicle Classification: Hassan Koya v. Transport Commissioner Analysis

Date: Jan 10, 2015
Manufacturer Certification Prevails in Vehicle Classification: Hassan Koya v. Transport Commissioner Analysis Introduction The case of Hassan Koya v. Transport Commissioner adjudicated by the Kerala...
Vijay Kumar Gupta v. State Of Himachal Pradesh: Reinforcing Rigorous Standards for Public Interest Litigation

Vijay Kumar Gupta v. State Of Himachal Pradesh: Reinforcing Rigorous Standards for Public Interest Litigation

Date: Jan 10, 2015
Vijay Kumar Gupta v. State Of Himachal Pradesh: Reinforcing Rigorous Standards for Public Interest Litigation Introduction The case of Vijay Kumar Gupta Petitioner v. State Of Himachal Pradesh &...
Orissa High Court's Precedent on Party Substitution under Order 22 C.P.C in Piyush Hasmukhlal Desai v. ISKCON

Orissa High Court's Precedent on Party Substitution under Order 22 C.P.C in Piyush Hasmukhlal Desai v. ISKCON

Date: Jan 9, 2015
Orissa High Court's Precedent on Party Substitution under Order 22 C.P.C in Piyush Hasmukhlal Desai v. ISKCON Introduction The case of Piyush Hasmukhlal Desai v. International Society For Krishna...
Establishing Motive in Circumstantial Evidence: An Analysis of Ravi Kumar v. State Of Himachal Pradesh

Establishing Motive in Circumstantial Evidence: An Analysis of Ravi Kumar v. State Of Himachal Pradesh

Date: Jan 7, 2015
Establishing Motive in Circumstantial Evidence: An Analysis of Ravi Kumar v. State Of Himachal Pradesh Introduction The case of Ravi Kumar v. State Of Himachal Pradesh adjudicated by the Himachal...
Restricting Re-opening of Assessments: GKN Sinter Metals Ltd. v. Income Tax Establishes Boundaries on Section 148 Proceedings

Restricting Re-opening of Assessments: GKN Sinter Metals Ltd. v. Income Tax Establishes Boundaries on Section 148 Proceedings

Date: Jan 7, 2015
Restricting Re-opening of Assessments: GKN Sinter Metals Ltd. v. Income Tax Establishes Boundaries on Section 148 Proceedings Introduction The case of GKN Sinter Metals Ltd. (Formerly Mahindra...
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...
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