All High Courts Case Commentaries

Legitimacy of Children in Compassionate Appointments: Union of India vs V.R. Tripathi

Date: Apr 2, 2016

Legitimacy of Children in Compassionate Appointments: Union of India vs V.R. Tripathi Introduction The case of Union of India and Another v. V.R. Tripathi adjudicated by the Bombay High Court on...

Mandatory Documentary Proof of Readiness and Willingness Under Section 16(c) in Specific Performance: Sri Punny Akat Philip Raju Vs. Sri Dinesh Reddy

Date: Apr 1, 2016

Mandatory Documentary Proof of Readiness and Willingness Under Section 16(c) in Specific Performance: Sri Punny Akat Philip Raju Vs. Sri Dinesh Reddy Introduction In the landmark case of Sri Punny...

Tripura High Court Rules Against Arbitrary Ineligibility in Career Advancement Scheme (CAS)

Date: Apr 1, 2016

Tripura High Court Rules Against Arbitrary Ineligibility in Career Advancement Scheme (CAS) Introduction In the landmark judgment of Tara Sen v. Union Of India, adjudicated by the Tripura High Court...

Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling

Date: Apr 1, 2016

Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling Introduction The case of Movaliya Bhikhubhai Balabhai v. Income-Tax Officer (Ids)...

Delegation of Land Assignment Powers and Protection of Subsoil Rights: Insights from Manu Anand v. State Of Kerala

Date: Mar 30, 2016

Delegation of Land Assignment Powers and Protection of Subsoil Rights: Insights from Manu Anand v. State Of Kerala Introduction The case of Manu Anand v. State Of Kerala was adjudicated by the Kerala...

Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention

Date: Mar 30, 2016

Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention Introduction The case of Phoenix Plasts Company v. The Commissioner Of...

Madras High Court Upholds Municipal Authority in Public Property Auctions: Reinforcing Transparency and Public Interest

Date: Mar 30, 2016

Madras High Court Upholds Municipal Authority in Public Property Auctions: Reinforcing Transparency and Public Interest Introduction The case of Punjai Puliyampatti Municipality v. Commissioner of...

Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited

Date: Mar 30, 2016

Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited Introduction The judgment of Commissioner Of Income...

Counter Vailing Duty on Imported Silk Fabrics: Interpretation of Exemption Notification No. 30/2004-C.E. by Madras High Court

Date: Mar 29, 2016

Counter Vailing Duty on Imported Silk Fabrics: Interpretation of Exemption Notification No. 30/2004-C.E. by Madras High Court Introduction The case of Commr. of Cus. (Exports), Chennai v. Prashray...

Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards

Date: Mar 25, 2016

Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards Introduction The case of United Precision Engineers Pvt. Ltd. v. KIOCL Ltd. adjudicated by...

Non-Applicability of Section 41(1) Without Cessation or Remission of Liability: Commentary on The Commissioner Of Income-Tax v. M/S. Alvares & Thomas

Date: Mar 25, 2016

Non-Applicability of Section 41(1) Without Cessation or Remission of Liability Introduction The case of The Commissioner Of Income-Tax v. M/S. Alvares & Thomas adjudicated by the Karnataka High Court...

Proceedings Initiated Against Deceased Assessee: Commissioner of Income Tax VIII v. M. Hemanathan

Date: Mar 24, 2016

Proceedings Initiated Against Deceased Assessee: Commissioner of Income Tax VIII v. M. Hemanathan Introduction The case Commissioner of Income Tax VIII v. M. Hemanathan, adjudicated by the Madras...

M/S. ESPN Star Sports Mauritius v. Union of India: Establishing the Binding Authority of the Dispute Resolution Panel under Section 144C of the Income Tax Act

Date: Mar 24, 2016

M/S. ESPN Star Sports Mauritius v. Union of India: Establishing the Binding Authority of the Dispute Resolution Panel under Section 144C of the Income Tax Act Introduction The case of M/S. ESPN Star...

Delh High Court Upholds Broad Revisional Powers Under Section 264 of the Income Tax Act

Date: Mar 24, 2016

Delh High Court Upholds Broad Revisional Powers Under Section 264 of the Income Tax Act Introduction The case of Vijay Gupta Petitioner vs. Commissioner Of Income Tax Delhi-Xiii And Anr. S is a...

Empowering Assessing Officers: Clarifying Section 153A in Income Tax Assessments

Date: Mar 23, 2016

Empowering Assessing Officers: Clarifying Section 153A in Income Tax Assessments Introduction The case of Commissioner Of Income-Tax v. St. Francis Clay Decor Tiles adjudicated by the Kerala High...

Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act

Date: Mar 19, 2016

Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act Introduction The case of G Ramachar v. The State of Karnataka addresses the legality of the Circular dated 06th April...

Revised Compensation Assessment in Motor Accident Claims: Insights from National Insurance Co. Ltd. v. G. Ramesh Kumar

Date: Mar 19, 2016

Revised Compensation Assessment in Motor Accident Claims: Insights from National Insurance Co. Ltd. v. G. Ramesh Kumar Introduction The case of National Insurance Co. Ltd. v. G. Ramesh Kumar...

Deemed Licensing in Panchayat Procedures: Comprehensive Analysis of V. Sudhakaran v. Pallichal Grama Panchayat

Date: Mar 18, 2016

Deemed Licensing in Panchayat Procedures: Comprehensive Analysis of V. Sudhakaran v. Pallichal Grama Panchayat Introduction The case of V. Sudhakaran v. Pallichal Grama Panchayat adjudicated by the...

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

Date: Mar 18, 2016

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf) Introduction The case of The Commissioner Of Income Tax v. Kishore...

Finality of Judicial Decisions Precludes SARFAESI Enforcement: Shivabassappa I. Kankanwadi v. Mapusa Urban Co-Operative Bank Of Goa Ltd.

Date: Mar 18, 2016

Finality of Judicial Decisions Precludes SARFAESI Enforcement: Shivabassappa I. Kankanwadi v. Mapusa Urban Co-Operative Bank Of Goa Ltd. Introduction In the landmark case of Shivabassappa I....