All High Courts Case Commentaries

LG Electronics India Pvt. Ltd. v. Principal Commissioner Of Income Tax: Clarifying Limitation Period under Section 263 of the Income Tax Act, 1961

Date: Aug 4, 2016

LG Electronics India Pvt. Ltd. v. Principal Commissioner Of Income Tax: Clarifying Limitation Period under Section 263 of the Income Tax Act, 1961 Introduction The case of LG Electronics India Pvt....

Pension Revision for Pre-2006 Pensioners: Ram Phal v. Union of India

Date: Aug 4, 2016

Ensuring Equitable Pension Revision: Insights from Ram Phal v. Union of India Introduction In the landmark case of Ram Phal Petitioner v. Union of India & Ors., adjudicated by the Delhi High Court on...

Clarifying Nautor Land Ownership Precedence Over Village Common Lands: Jaisi Ram v. The State Of Himachal Pradesh

Date: Aug 4, 2016

Clarifying Nautor Land Ownership Precedence Over Village Common Lands: Jaisi Ram v. The State Of Himachal Pradesh Introduction The case of Jaisi Ram v. The State Of Himachal Pradesh revolves around a...

Clarifying Territorial Jurisdiction under the Trade Marks Act: Insights from M/S Rspl Limited v. Mukesh Sharma & Anr.

Date: Aug 4, 2016

Clarifying Territorial Jurisdiction under the Trade Marks Act: Insights from M/S Rspl Limited v. Mukesh Sharma & Anr. Introduction The case of M/S Rspl Limited v. Mukesh Sharma & Anr. (Delhi High...

Section 7Q and Section 14B of the Employees Provident Fund Act: A Comprehensive Analysis of M/S. Net 4 India Ltd. v. Union of India

Date: Aug 3, 2016

Section 7Q and Section 14B of the Employees Provident Fund Act: A Comprehensive Analysis of M/S. Net 4 India Ltd. v. Union of India Introduction The case of M/S. Net 4 India Ltd. v. Union Of India...

Eligibility of Primary Agricultural Credit Societies for Section 80P Deductions: Insights from Commissioner Of Income Tax v. Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd.

Date: Aug 3, 2016

Eligibility of Primary Agricultural Credit Societies for Section 80P Deductions: Insights from Commissioner Of Income Tax v. Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd....

Himachal Pradesh High Court Declares Sections of Urban Rent Control Act Unconstitutional

Date: Aug 3, 2016

Himachal Pradesh High Court Declares Sections of Urban Rent Control Act Unconstitutional Introduction The case of Chaman Lal Bali Petitioner v. State Of Himachal Pradesh And Another addressed...

Acquittal in State Of U.P. v. Siya Ram & Others: Upholding the Principle of Reasonable Doubt

Date: Aug 3, 2016

Acquittal in State Of U.P. v. Siya Ram & Others: Upholding the Principle of Reasonable Doubt Introduction The case of State Of U.P. v. Siya Ram & Others S adjudicated by the Allahabad High Court on...

Reclassification of Licence Fees: Agya Ram v. Commissioner Of Income Tax, Delhi

Date: Aug 2, 2016

Reclassification of Licence Fees: Agya Ram v. Commissioner Of Income Tax, Delhi 1. Introduction Agya Ram v. Commissioner Of Income Tax, Delhi is a landmark judgment delivered by the Delhi High Court...

Reasonable Cause Established for TDS Deduction under Section 271-C: Hindustan Coca Cola Beverages Pvt. Ltd. v. Jt. Commissioner Of Income Tax

Date: Aug 2, 2016

Reasonable Cause Established for TDS Deduction under Section 271-C: Hindustan Coca Cola Beverages Pvt. Ltd. v. Jt. Commissioner Of Income Tax Introduction The case of Hindustan Coca Cola Beverages...

Reaffirmation on Reliance on Statements without Corroborative Evidence in Tax Assessments: Commissioner of Income Tax v. S. Jayalakshmi Ammal

Date: Aug 2, 2016

Reaffirmation on Reliance on Statements without Corroborative Evidence in Tax Assessments Commissioner of Income Tax v. S. Jayalakshmi Ammal Court: Madras High Court Date: August 1, 2016 Introduction...

Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis

Date: Jul 30, 2016

Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis Introduction The case of Ramanlal Jivanlal Patel Petitioner(S) v. State Of Gujarat Thro...

Steria (India) Ltd. v. Commissioner of Income Tax: Enhancing DTAA Benefits through Protocol Integration

Date: Jul 29, 2016

Steria (India) Ltd. v. Commissioner of Income Tax: Enhancing DTAA Benefits through Protocol Integration Introduction In the landmark case of Steria (India) Ltd. v. Commissioner of Income Tax, the...

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General

Date: Jul 29, 2016

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General Introduction In the case of Malabar...

Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment

Date: Jul 29, 2016

Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment Introduction In the landmark case of The Deputy Commissioner Of Income Tax (Investigation) (S) v. Narendra Garg...

PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification

Date: Jul 28, 2016

PANKAJ KR. DAS v. UNION OF INDIA & ORS: Upholding Statutory Procedures in Academic Staff Classification Introduction In the landmark case of PANKAJ KR. DAS v. UNION OF INDIA & ORS, adjudicated by the...

Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers

Date: Jul 26, 2016

Sitution of Intangible Assets: Delhi High Court Upholds 'Mobilia Sequuntur Personam' Principle in Taxation of Intellectual Property Transfers Introduction The case of CUB Pty Limited (formerly known...

Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics v. A.C.I.T.

Date: Jul 26, 2016

Requiring a Hearing Before Referencing to TPO under Section 92CA: Insights from Indorama Synthetics (India) Ltd. vs. The Additional Commissioner Of Income-Tax & Anr. Introduction The judgment in...

Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade

Date: Jul 23, 2016

Regularization of Daily Wagers under Clause 4C of Model Standing Orders: Insights from Municipal Council, Tirora v. Bindhade Introduction The case of Municipal Council, Tirora And Another v. Tulsidas...

Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax

Date: Jul 23, 2016

Ensuring Methodological Rigor in Transfer Pricing: Sumitomo Corporation India Pvt. Ltd. v. Commissioner of Income Tax Introduction The case of Sumitomo Corporation India Pvt. Ltd. Through Masahiro...