Affirming the Drawer's Sole Liability under section 138 of the Negotiable Instruments Act in Proprietorship Concerns: Insights from B.S. Bhasi v. K.M. Purushotham Das Disclaimer: This commentary is...
Validity of Land Sale Transactions After Industrial Area Notifications under MID Act Upheld by Bombay High Court Introduction The case of Shaikh Kalim Shaikh Mohammad and Another v. The State of...
Delhi High Court Upholds Sanctity of Section 143(3) Assessments: Establishing Rigorous Standards for Reopening Assessments under Sections 147 and 148 Introduction The case of Sabh Infrastructure Ltd....
Tripura High Court Dismisses MTS Regularization Petitions: Establishing Jurisdiction of Central Administrative Tribunal Introduction The case of Raju Das v. Union of India was adjudicated by the...
Madras High Court Establishes Non-Discriminatory Input Tax Credit in Patina Gold Ornaments Pvt. Ltd. v. Assistant Commissioner Introduction In the landmark case of Patina Gold Ornaments Pvt. Ltd. v....
Delhi High Court Expands Definition of 'Commercial Dispute' to Include Mesne Profit Recovery under Commercial Courts Act, 2015 Introduction The case of Jagmohan Behl v. State Bank of Indore S...
Allahabad High Court Upholds Strict Bail Denial in Dataram Singh v. State Of U.P.: Reinforcing Judicial Scrutiny in Fraud Cases Introduction The case of Dataram Singh v. State Of U.P. adjudicated by...
Dharmendra Sonkar v. State Of M.P.: Clarifying Remedies for Non-Registration of FIRs Introduction The case of Dharmendra Sonkar v. State Of M.P. And Others adjudicated by the Madhya Pradesh High...
Tribunal's Discretion under Rule 27 in Income Tax Appeals: Insights from PR Commissioner of Income Tax Vadodara v. Sun Pharmaceutical Industries Ltd. Introduction The case of PR Commissioner of...
Avenue Asia Advisors Pvt. Ltd. v. Deputy Commissioner of Income Tax: Re-Characterization of Services and Transfer Pricing Adjustments Introduction The case of Avenue Asia Advisors Pvt. Limited v....
Reinforcing the Requirement of Proving Loss for Liquidated Damages: Mahanagar Telephone Nigam Ltd. v. Finolex Cables Limited Introduction The case of Mahanagar Telephone Nigam Ltd. v. Finolex Cables...
Supremacy of the Payment of Gratuity Act, 1972 Over State Co-operative Societies Rules: Chandrasekharan Nair G. v. Kerala State Co-Operative Agricultural and Rural Development Bank Ltd. Introduction...
Interpretation and Application of Section 45 PMLA: The Delhi High Court’s Stance in Mrs. Shivani Rajiv Saxena vs Directorate Of Enforcement (2017) Introduction The case of Mrs. Shivani Rajiv Saxena...
Strengthening Dowry Death Protections: Uttarakhand High Court's Ruling in State v. Devendra Singh & Others Introduction The case of State v. Devendra Singh & Others (Uttarakhand High Court, 14th...
Landlord-Tenant Relationships and the Protection of Women from Domestic Violence Act: Delhi High Court Sets Precedent Introduction The case of Vireet Investments Pvt. Ltd. v. Vikramjit Singh Puri &...
Calcutta High Court Establishes Unconstitutional Nature of Policies Excluding Married Daughters from Compassionate Appointments Introduction In the landmark case of The State of West Bengal & ors. v....
Delhi High Court Clarifies Suspension Extensions under CCS (CCA) Rules: Govt. Of NCT Of Delhi v. Dr. Rishi Anand Introduction The case of Government of NCT of Delhi v. Dr. Rishi Anand adjudicated by...
Refining Compensation Calculations under Section 166 of the Motor Vehicles Act: Insights from P. Sujatha v. Oriental Insurance Introduction The case of P. Sujatha v. Oriental Insurance Company Ltd....
Rajasthan High Court Establishes Clarity on Treatment of Excess Stock as Business Income in PR Commissioner of Income Tax Alwar v. Bajargan Traders Introduction The case of PR Commissioner of Income...
Mazda Ltd. Establishes Precedent for Claiming Liquidated Damages as Business Expenditure under Section 37 of the Income Tax Act Introduction In the landmark case of Principal Commissioner of Income...