All High Courts Case Commentaries

Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment

Date: Jul 22, 2016

Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment Introduction The case of Pr. Commissioner Of Income Tax-2, Vadodara (S) v. Sagar Developers...

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Date: Jul 22, 2016

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Date: Jul 21, 2016

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Date: Jul 21, 2016

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...

Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International

Date: Jul 20, 2016

Delhi High Court Establishes Distinctiveness Criteria for Passing Off in Specialized Medical Equipment: Staar Surgical v. Polymer Technologies International Introduction In the case of Staar Surgical...

Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd.

Date: Jul 20, 2016

Defining 'Commercial Dispute' in Ejectment Cases: Insights from Soni Dave v. Trans Asian Industries Expositions Pvt. Ltd. Introduction The case of Soni Dave v. Trans Asian Industries Expositions Pvt....

Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents

Date: Jul 20, 2016

Bajaj Allianz v. Smt. Renu Singh: Establishing Liability in Motor Vehicle Accidents Introduction The case of Bajaj Allianz General Insurance Co. Ltd. v. Smt. Renu Singh And Others adjudicated by the...

Limits on Writ Remedies in Challenging Property Valuation: K.C.T. Steel Pvt. Ltd. v. State of Kerala

Date: Jul 20, 2016

Limits on Writ Remedies in Challenging Property Valuation: K.C.T. Steel Pvt. Ltd. v. State of Kerala Introduction The case of K.C.T. Steel Pvt. Ltd. versus the State of Kerala addresses critical...

Enforcement of Encroachment Removal under UP Revenue Code, 2006: A Comprehensive Analysis of Bhole Nath v. State Of U.P.

Date: Jul 19, 2016

Enforcement of Encroachment Removal under UP Revenue Code, 2006: A Comprehensive Analysis of Bhole Nath v. State Of U.P. Introduction The case of Bhole Nath And Anr. v. State Of U.P. And 8 Others S,...

Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing

Date: Jul 16, 2016

Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing Introduction The case of National Co-Operative Sugar Mills Ltd. v. Commissioner Of Central Excise was adjudicated by the Madras...

Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016

Date: Jul 16, 2016

Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016 Introduction The case of M/S Servo Packaging...

Reinforcement of Finality and Res Judicata in Public Service Commission Selections: Nitin Pathak v. State Of M.P.

Date: Jul 16, 2016

Reinforcement of Finality and Res Judicata in Public Service Commission Selections: Nitin Pathak v. State Of M.P. Introduction The case of Nitin Pathak v. State Of M.P. adjudicated by the Madhya...

Reevaluation of Speculative Income Additions in Income Tax Assessments

Date: Jul 15, 2016

Reevaluation of Speculative Income Additions in Income Tax Assessments Introduction The case of Chetnaben J. Shah v. Income Tax Officer adjudicated by the Gujarat High Court on July 14, 2016,...

Kerala High Court Establishes Requirement of Search Material for Section 153C Assessments in Commissioner Of Income-Tax v. Promy Kuriakose

Date: Jul 15, 2016

Kerala High Court Establishes Requirement of Search Material for Section 153C Assessments in Commissioner Of Income-Tax v. Promy Kuriakose Introduction In the case of Commissioner Of Income-Tax v....

Re-Development Disputes in Cooperative Housing Societies: Jurisdictional Clarity under Section 91 of MCSA

Date: Jul 14, 2016

Re-Development Disputes in Cooperative Housing Societies: Jurisdictional Clarity under Section 91 of MCSA Introduction The case of Maya Developers v. Neelam R. Thakkar & Ors. was adjudicated by the...

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Date: Jul 13, 2016

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax Introduction The case of Surat Vankar Sahakari Sangh Ltd. (S) v. Asst. Commissioner...

Kerala High Court Establishes Expanded Scope of Assessments under Section 153A in Income Tax Proceedings

Date: Jul 13, 2016

Kerala High Court Establishes Expanded Scope of Assessments under Section 153A in Income Tax Proceedings Introduction In the case titled The Commissioner Of Income Tax Trichur (S) v. Dr. P. Sasikumar...

Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka

Date: Jul 12, 2016

Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka Introduction In the landmark case of Praveen Basavanneppa Shivalli v. State of...

Strict Adherence to Established Bail Procedures and F.I.R. Validity: Analysis of Brahm Singh v. State of Uttar Pradesh

Date: Jul 9, 2016

Strict Adherence to Established Bail Procedures and F.I.R. Validity: Analysis of Brahm Singh v. State of Uttar Pradesh Introduction The case Brahm Singh & 2 Others Petitioners v. State Of U.P. & 2...

Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies

Date: Jul 6, 2016

Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies 1. Introduction The case of The Commissioner Of Income Tax, 63, Race Course Road Coimbatore v....