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All High Courts Case Commentaries

Delhi High Court Establishes Comprehensive Interpretation of Section 54 for Capital Gains Exemption

Delhi High Court Establishes Comprehensive Interpretation of Section 54 for Capital Gains Exemption

Date: Aug 13, 2014
Delhi High Court Establishes Comprehensive Interpretation of Section 54 for Capital Gains Exemption Introduction In the landmark case of The Commissioner Of Income Tax II v. Kuldeep Singh,...
Strict Compliance in Ejectment Petitions: Insights from Manmohan Lal v. Shanti Parkash Jain

Strict Compliance in Ejectment Petitions: Insights from Manmohan Lal v. Shanti Parkash Jain

Date: Aug 12, 2014
Strict Compliance in Ejectment Petitions: Insights from Manmohan Lal v. Shanti Parkash Jain Introduction The case of Manmohan Lal Petitioner v. Shanti Parkash Jain, adjudicated by the Punjab &...
Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act: Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors.

Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act: Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors.

Date: Aug 12, 2014
Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act Introduction The case of Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors. was heard by the Gujarat High...
Defining the Commencement of Business for Tax Deductions: Omniglobe Information Tech India Pvt. Ltd. v. CIT

Defining the Commencement of Business for Tax Deductions: Omniglobe Information Tech India Pvt. Ltd. v. CIT

Date: Aug 12, 2014
Defining the Commencement of Business for Tax Deductions: Omniglobe Information Tech India Pvt. Ltd. v. CIT Introduction The case of Omniglobe Information Tech India Pvt. Ltd. v. Commissioner of...
Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission

Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission

Date: Aug 9, 2014
Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission Introduction In the landmark case of The New India Assurance Company Limited And Others v....
Delhi High Court Establishes Strict Compliance with Income Tax Act Sections 147 and 148

Delhi High Court Establishes Strict Compliance with Income Tax Act Sections 147 and 148

Date: Aug 9, 2014
Delhi High Court Establishes Strict Compliance with Income Tax Act Sections 147 and 148 Introduction In the landmark judgment of M/S. Swarovski India Pvt. Ltd. v. Deputy Commissioner Of Income Tax,...
Determining Fair Rental Value for Income Tax Purposes: Insights from Bombay High Court's Decision in Income Tax v. Tip Top Typography

Determining Fair Rental Value for Income Tax Purposes: Insights from Bombay High Court's Decision in Income Tax v. Tip Top Typography

Date: Aug 9, 2014
Determining Fair Rental Value for Income Tax Purposes: Insights from Bombay High Court's Decision in Income Tax v. Tip Top Typography Introduction The case of Income Tax v. Tip Top Typography...
Clarification on 'Use of Deadly Weapon' under Section 397 IPC: Seetal v. State

Clarification on 'Use of Deadly Weapon' under Section 397 IPC: Seetal v. State

Date: Aug 9, 2014
Clarification on 'Use of Deadly Weapon' under Section 397 IPC: Seetal v. State Introduction The case of Seetal v. State (Delhi High Court, 2014) addresses critical aspects of criminal law concerning...
Ensuring Effective Consultation under Section 45(1) APMC Act: Insights from Abhishek Shankarrao Thakare v. DDR Bombay HC

Ensuring Effective Consultation under Section 45(1) APMC Act: Insights from Abhishek Shankarrao Thakare v. DDR Bombay HC

Date: Aug 8, 2014
Ensuring Effective Consultation under Section 45(1) APMC Act: Insights from Abhishek Shankarrao Thakare v. DDR Bombay HC Introduction The landmark case of Abhishek Shankarrao Thakare v. District...
Strict Standards for Satisfaction Under Section 153C: Insights from Pepsi Foods Pvt. Ltd. v. ACIT

Strict Standards for Satisfaction Under Section 153C: Insights from Pepsi Foods Pvt. Ltd. v. ACIT

Date: Aug 8, 2014
Strict Standards for Satisfaction Under Section 153C: Insights from Pepsi Foods Pvt. Ltd. v. ACIT Introduction The judicial landscape surrounding the issuance of notices under Section 153C of the...
Judicial Scrutiny of Executive Powers under Section 107 Cr.P.C.: Santhosh v. State Of Kerala

Judicial Scrutiny of Executive Powers under Section 107 Cr.P.C.: Santhosh v. State Of Kerala

Date: Aug 8, 2014
Judicial Scrutiny of Executive Powers under Section 107 Cr.P.C.: Santhosh v. State Of Kerala Introduction The case of Santhosh v. State Of Kerala adjudicated by the Kerala High Court on August 7,...
Defining Rent-a-Cab Operators: Distinction Between Renting and Hiring under Service Tax Law

Defining Rent-a-Cab Operators: Distinction Between Renting and Hiring under Service Tax Law

Date: Aug 7, 2014
Defining Rent-a-Cab Operators: Distinction Between Renting and Hiring under Service Tax Law Introduction The case of Commissioner, Customs & Central Excise v. Sachin Malhotra adjudicated by the...
Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders

Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders

Date: Aug 7, 2014
Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders Introduction In the landmark case of Kollidam Aaru Pathukappu Nala Sangam v. Union Of India, decided...
Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment

Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment

Date: Aug 7, 2014
Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment Introduction The case of Mrs. Sakunthala Vedachalam v. Mrs. Vanitha Manickavasagam adjudicated...
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Date: Aug 7, 2014
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka Introduction The case of The Executive Engineer, KPTCL, Chitradurga And Another v. Doddakka...
Patna High Court Upholds Acquittal in State Of Bihar v. Jitendra: A Comprehensive Analysis

Patna High Court Upholds Acquittal in State Of Bihar v. Jitendra: A Comprehensive Analysis

Date: Aug 7, 2014
Patna High Court Upholds Acquittal in State Of Bihar v. Jitendra: A Comprehensive Analysis Introduction The case of State Of Bihar v. Jitendra, adjudicated by the Patna High Court on August 6, 2014,...
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Date: Aug 6, 2014
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax 1. Introduction The case of Asia Power Projects P. Ltd. (Formerly Known As...
Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd.

Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd.

Date: Aug 6, 2014
Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd. Introduction The case of Commissioner Of Income-Tax v. Hitech Arai...
No Presumption of Factory Gate as Place of Removal for Excise Duty on Specified Rate

No Presumption of Factory Gate as Place of Removal for Excise Duty on Specified Rate

Date: Aug 6, 2014
No Presumption of Factory Gate as Place of Removal for Excise Duty on Specified Rate Introduction The case of Ultratech Cement Ltd. v. Commissioner Of Central Excise, Raipur is a landmark judgment...
Exhaustion of Statutory Remedies: Insights from Indian Technomac Company Ltd. v. State of Himachal Pradesh

Exhaustion of Statutory Remedies: Insights from Indian Technomac Company Ltd. v. State of Himachal Pradesh

Date: Aug 5, 2014
Exhaustion of Statutory Remedies: Insights from Indian Technomac Company Ltd. v. State of Himachal Pradesh Introduction The case of M/S. Indian Technomac Company Ltd. v. State Of H.P & Others S...
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