All High Courts Case Commentaries

Delhi High Court Upholds Mandatory Compliance with Procedural Timeframes in Customs Broker License Suspension under CBLR 2013

Date: May 25, 2016

Delhi High Court Upholds Mandatory Compliance with Procedural Timeframes in Customs Broker License Suspension under CBLR 2013 Introduction The case of HLPL Global Logistics Pvt. Ltd. v. The...

Delhi High Court Upholds Transferability of SFIS-Imported Goods After Five Years

Date: May 24, 2016

Delhi High Court Upholds Transferability of SFIS-Imported Goods After Five Years Introduction In the landmark case of Greatship (India) Ltd. v. Union Of India & Ors., heard by the Delhi High Court on...

Broadening Public Demand: Insights from Patna High Court in Bihar State Food and Civil Supplies Corporation v. Sone Valley Rice Mill

Date: May 21, 2016

Broadening Public Demand: Insights from Patna High Court in Bihar State Food and Civil Supplies Corporation v. Sone Valley Rice Mill Introduction The case of Bihar State Food and Civil Supplies...

High Court Upholds Insurer's Liability and Enhances Compensation in Motor Accident Claims: Nati Devi And Another v. Maya Devi And Others

Date: May 21, 2016

High Court Upholds Insurer's Liability and Enhances Compensation in Motor Accident Claims: Nati Devi And Another v. Maya Devi And Others Introduction The case of Nati Devi And Another v. Maya Devi...

Clarifying 'Reasons to Believe' for Reopening Assessments Under Section 148 After Section 143(1) Intimations – Indu Lata Rangwala v. DCI

Date: May 19, 2016

Clarifying 'Reasons to Believe' for Reopening Assessments Under Section 148 After Section 143(1) Intimations Indu Lata Rangwala v. Deputy Commissioner Of Income Tax Delhi High Court, May 18, 2016 1....

Ensuring Transparency and Natural Justice in Tender Cancellations: Insights from M/S. Shree Ganesh Construction vs. State Of Orissa

Date: May 19, 2016

Ensuring Transparency and Natural Justice in Tender Cancellations: Insights from M/S. Shree Ganesh Construction vs. State Of Orissa Introduction The adjudication of tender processes is a critical...

Timeliness and Proper Service of Tax Assessment Orders: Delhi High Court's Landmark Ruling in ST Microelectronics Pvt. Ltd. v. DCIIT

Date: May 19, 2016

Timeliness and Proper Service of Tax Assessment Orders: Delhi High Court's Landmark Ruling in ST Microelectronics Pvt. Ltd. v. DCIIT Introduction The case of ST Microelectronics Pvt. Ltd. v. Deputy...

Penalty Enforcement for Non-Filing of e-TDS Statements: Raja Harpal Singh Inter College v. Pr. Commissioner Of Income Tax

Date: May 17, 2016

Penalty Enforcement for Non-Filing of e-TDS Statements: Raja Harpal Singh Inter College v. Pr. Commissioner Of Income Tax Introduction The case of Raja Harpal Singh Inter College v. Pr. Commissioner...

Delhi High Court Establishes Updated Formula for Compensation in Child Fatality Motor Vehicle Accident Cases

Date: May 14, 2016

Delhi High Court Establishes Updated Formula for Compensation in Child Fatality Motor Vehicle Accident Cases Introduction In the landmark case of Chetan Malhotra v. Lala Ram, the Delhi High Court...

Calcutta High Court Establishes Rigorous Scrutiny Standards for Share Capital Transactions Under Section 263 of the Income Tax Act

Date: May 14, 2016

Calcutta High Court Establishes Rigorous Scrutiny Standards for Share Capital Transactions Under Section 263 of the Income Tax Act Introduction In the landmark case of Rajmandir Estates Private...

Ensuring Valid Equitable Mortgages and Protecting Bona-Fide Purchasers: Analysis of Swaraj Kishore Arora Petitioner v. Indian Bank And Ors.

Date: May 14, 2016

Ensuring Valid Equitable Mortgages and Protecting Bona-Fide Purchasers: Analysis of Swaraj Kishore Arora Petitioner v. Indian Bank And Ors. Introduction The case of Swaraj Kishore Arora Petitioner v....

Delhi High Court Establishes Non-Discrimination Principle for Deductibility of Administrative Fees under DTAA

Date: May 14, 2016

Delhi High Court Establishes Non-Discrimination Principle for Deductibility of Administrative Fees under DTAA Introduction In the landmark case of Commissioner Of Income Tax v. Herbalife...

Jai Mangla Steels Pvt. Ltd. v. Bihar State Electricity Board: Establishing the Proportional Remission Formula under Clause 13 of the H.T Agreement

Date: May 14, 2016

Jai Mangla Steels Pvt. Ltd. v. Bihar State Electricity Board: Establishing the Proportional Remission Formula under Clause 13 of the H.T Agreement Introduction The case of Jai Mangla Steels Pvt. Ltd....

Delhi High Court Establishes Strict Criteria for Re-opening Assessments under Section 148 IT Act

Date: May 13, 2016

Delhi High Court Establishes Strict Criteria for Re-opening Assessments under Section 148 IT Act Introduction The case of Allied Strips Limited v. Assistant Commissioner Of Income Tax Central...

High Court Upholds Differential Bail Conditions under PMLA: Analysis of Gorav Kathuria v. Union of India and Others

Date: May 12, 2016

High Court Upholds Differential Bail Conditions under PMLA: Analysis of Gorav Kathuria v. Union of India and Others Introduction In the landmark case of Gorav Kathuria Petitioner v. Union Of India...

Compassionate Appointment Eligibility in Government Service: Insights from Prajesh Shrivastava v. State Of M.P. And Others

Date: May 11, 2016

Compassionate Appointment Eligibility in Government Service: Insights from Prajesh Shrivastava v. State Of M.P. And Others Introduction The case of Prajesh Shrivastava v. State Of M.P. And Others,...

Prosecution under Section 3 of PMLA Post Discharge from Scheduled Offences: Katiyar v. Union of India

Date: May 11, 2016

Prosecution under Section 3 of PMLA Post Discharge from Scheduled Offences: Katiyar v. Union of India Introduction The case of Sushil Kumar Katiyar v. Union Of India adjudicated by the Allahabad High...

Himachal Pradesh High Court Sets Precedent for Upholding Highest Assessed Compensation Rates in Land Acquisition

Date: May 10, 2016

Himachal Pradesh High Court Sets Precedent for Upholding Highest Assessed Compensation Rates in Land Acquisition Introduction The case of General Manager, Northern Railway v. Bimla Devi adjudicated...

Determination of Compensation Based on Land Classification in Land Acquisition: Vidya Sagar V. The Land Acquisition Collector

Date: May 10, 2016

Determination of Compensation Based on Land Classification in Land Acquisition: Vidya Sagar V. The Land Acquisition Collector Introduction The case of Vidya Sagar V. The Land Acquisition Collector...

Delhi High Court Upholds Entitlement to First Financial Upgradation under the Modified Assured Career Progression Scheme

Date: May 10, 2016

Delhi High Court Upholds Entitlement to First Financial Upgradation under the Modified Assured Career Progression Scheme Introduction In the landmark case of Government of NCT of Delhi & Anr. vs....