All High Courts Case Commentaries

Protection Against Arbitrary Withdrawal of Appointment Approvals: Bombay High Court Upholds Inclusive Education Standards

Date: Aug 26, 2016

Protection Against Arbitrary Withdrawal of Appointment Approvals: Bombay High Court Upholds Inclusive Education Standards Introduction The case of Shaikhoddin Hasnoddin Shaikh v. The Union of India...

Munjal Sales Corporation v. Commissioner Of Income Tax: Inadmissibility of Mid-Year Accounting System Switch

Date: Aug 25, 2016

Munjal Sales Corporation v. Commissioner Of Income Tax: Inadmissibility of Mid-Year Accounting System Switch Introduction The case of Munjal Sales Corporation v. Commissioner Of Income Tax,...

Delhi High Court Upholds Pension Scheme Conversion: Shashi Kiran & Co. v. Union of India

Date: Aug 25, 2016

Delhi High Court Upholds Pension Scheme Conversion: Shashi Kiran & Co. v. Union of India Introduction The case of Smt. Shashi Kiran And Ors. v. Union Of India And Ors. pertains to a batch of appeals...

The Tamil Nadu High Court's Landmark Ruling on RTE Act Applicability in Minority Educational Institutions

Date: Aug 25, 2016

The Tamil Nadu High Court's Landmark Ruling on RTE Act Applicability in Minority Educational Institutions Introduction The case titled The Secretary To Government, Government Of Tamil Nadu, Education...

Flexibility in Transfer Pricing Comparables Selection and Export Turnover Calculations: Insights from CIT Faridabad v. Mercer Consulting

Date: Aug 25, 2016

Flexibility in Transfer Pricing Comparables Selection and Export Turnover Calculations: Insights from CIT Faridabad v. M/S Mercer Consulting (India) Pvt. Ltd., Gurgaon Introduction The case of The...

Madras High Court Upholds Statutory Remedies under Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959

Date: Aug 23, 2016

Madras High Court Upholds Statutory Remedies under Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 Introduction The case of Palanichamy Petitioner v. The Commissioner, Hindu Religious...

Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal

Date: Aug 20, 2016

Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal Introduction The case of Commissioner Of Income Tax-I (S) v. Naresh...

Kerala High Court Upholds Interstate Trade Restrictions on Sand under MMDR Act

Date: Aug 19, 2016

Kerala High Court Upholds Interstate Trade Restrictions on Sand under MMDR Act Introduction The case of Prakash Nayak v. District Collector adjudicated by the Kerala High Court on August 18, 2016,...

Delhi High Court Establishes Limits on Trademark Exclusivity: Vardhman Buildtech Pvt. Ltd. & Ors. v. Vardhman Properties Ltd.

Date: Aug 18, 2016

Delhi High Court Establishes Limits on Trademark Exclusivity: Vardhman Buildtech Pvt. Ltd. & Ors. v. Vardhman Properties Ltd. Introduction The case of Vardhman Buildtech Pvt. Ltd. & Ors. v. Vardhman...

Groundbreaking Ruling: Payment of Gratuity Act Applicability to Daily Wage Workers and Interest for Delayed Payments

Date: Aug 13, 2016

Groundbreaking Ruling: Payment of Gratuity Act Applicability to Daily Wage Workers and Interest for Delayed Payments Introduction The case of Chandrabhaga Machindra Dudhade Died through LRS Machindra...

Madras High Court Confirms Eligibility of Primary Agricultural Co-operative Credit Societies for Section 80P Deductions: Distinguishing from Co-operative Banks

Date: Aug 11, 2016

Madras High Court Confirms Eligibility of Primary Agricultural Co-operative Credit Societies for Section 80P Deductions: Distinguishing from Co-operative Banks Introduction The case of The...

Bombay High Court Establishes Limits on Specific Performance in Development Agreements

Date: Aug 10, 2016

Bombay High Court Establishes Limits on Specific Performance in Development Agreements Introduction The case of Amisha Buildcon Pvt. Ltd. v. Jidnyasa Co-Operative Housing Society was heard in the...

State of Himachal Pradesh v. Lekh Raj and Others: High Court Upholds Acquittal in NDPS Act Case

Date: Aug 10, 2016

State of Himachal Pradesh v. Lekh Raj and Others: High Court Upholds Acquittal in NDPS Act Case Introduction The case of State of Himachal Pradesh v. Lekh Raj and Another pertains to an appeal filed...

Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd.

Date: Aug 9, 2016

Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd. Introduction The case Commissioner of Income...

Application of Natural Justice and Proportionality in Contractor Blacklisting: Sarku Engineering Services v. Union Of India

Date: Aug 9, 2016

Application of Natural Justice and Proportionality in Contractor Blacklisting: Sarku Engineering Services v. Union Of India Introduction In the landmark case of Sarku Engineering ServicesSDN BHD v....

High Court Affirms CLB's Limited Jurisdiction in Share Transfer Under Companies Act, 2013

Date: Aug 6, 2016

High Court Affirms CLB's Limited Jurisdiction in Share Transfer Under Companies Act, 2013 Introduction The case of Mr. K. Ravinder Reddy v. M/S Alliance Business School adjudicated by the Karnataka...

Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks

Date: Aug 6, 2016

Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks Introduction In the landmark case of Principal Commissioner Of Income...

Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Date: Aug 6, 2016

Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of Peass Industrial Engineers Pvt....

Interpretation of 'Establishment' under Kerala Headload Workers Act: Amma Granites and Tiles v. District Labour Officer

Date: Aug 6, 2016

Interpretation of 'Establishment' under Kerala Headload Workers Act: Amma Granites and Tiles v. District Labour Officer Introduction The case of Amma Granites and Tiles v. District Labour Officer...

High Court Establishes Strict Criteria for Surcharge Liability under TN Co-operative Societies Act

Date: Aug 6, 2016

High Court Establishes Strict Criteria for Surcharge Liability under TN Co-operative Societies Act Introduction The case of S. Ramadevi v. Special Officer, Ambur Co-Operative Sugar Mills adjudicated...