All High Courts Case Commentaries

Presumption and Evidential Requirements in Excise Duty: Insights from Triveni Engineering & Industries Ltd. v. Commissioner of Central Excise

Date: Feb 24, 2016

Presumption and Evidential Requirements in Excise Duty: Insights from Triveni Engineering & Industries Ltd. v. Commissioner of Central Excise Introduction The case of Triveni Engineering & Industries...

Establishing the Mandatory Applicability of UGC Regulations, 2010 in Principal Appointments: Insights from Dr. D. Radhakrishnan Pillai v. Travancore Devaswom Board

Date: Feb 24, 2016

Establishing the Mandatory Applicability of UGC Regulations, 2010 in Principal Appointments: Insights from Dr. D. Radhakrishnan Pillai v. Travancore Devaswom Board Introduction The case of Dr. D....

Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent

Date: Feb 23, 2016

Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent Introduction The Karnataka High Court, in the case of The Director Of Income-Tax Exemptions, C.R. Building...

Oriental Insurance Co. Ltd. v. Sangeeta Devi & Ors.: Enhanced Rights of Insurers in Compensation Appeals

Date: Feb 23, 2016

Oriental Insurance Co. Ltd. v. Sangeeta Devi & Ors.: Enhanced Rights of Insurers in Compensation Appeals Introduction The case of Oriental Insurance Co. Ltd. v. Sangeeta Devi & Ors. adjudicated by...

Regy V. Edathil v. Hubert Leslie D. Cruz: Establishing the Parameters of Bonafide Need for Eviction under Section 11(3)

Date: Feb 23, 2016

Regy V. Edathil v. Hubert Leslie D. Cruz: Establishing the Parameters of Bonafide Need for Eviction under Section 11(3) Introduction The case of Regy V. Edathil v. Hubert Leslie D. Cruz adjudicated...

Munjal Showa Ltd. v. DCIT: Independent Exercise of Reassessment Powers under Section 148

Date: Feb 23, 2016

Independent Exercise of Reassessment Powers under Section 148: Munjal Showa Ltd. v. DCIT Introduction The case of Munjal Showa Limited v. Deputy Commissioner Of Income Tax & Anr. was adjudicated by...

Clarification on VAT Taxability of Multi-Functional Devices under Rajasthan VAT Act, 2003

Date: Feb 20, 2016

Clarification on VAT Taxability of Multi-Functional Devices under Rajasthan VAT Act, 2003 Introduction The case of Kores (India) Limited v. Assistant Commissioner, Commercial Taxes, Anti Evasion...

Enhancing Procedural Compliance in VAT Refunds: Insights from Lotus Impex v. Commissioner of Trade & Taxes

Date: Feb 20, 2016

Enhancing Procedural Compliance in VAT Refunds: Insights from Lotus Impex PETITIONER v. The Commissioner, Department Of Trade & Taxes, New Delhi & Anr. Introduction The case of Lotus Impex PETITIONER...

Strict Adherence to Continuous Study Requirements for MBBS Admissions Under NRI Quota: Insights from Manimurugan v. MCCI

Date: Feb 19, 2016

Strict Adherence to Continuous Study Requirements for MBBS Admissions Under NRI Quota: Insights from Manimurugan v. MCCI Introduction The case of Ms. Sneha Manimurugan v. The Secretary Medical...

Admissibility of Loose Sheets Under Section 132(4): Madras High Court Sets New Precedent

Date: Feb 18, 2016

Admissibility of Loose Sheets Under Section 132(4): Madras High Court Sets New Precedent Introduction The case of Commissioner Of Income Tax, Chennai v. Shri. T. Rangroopchand Chordia [Madras High...

Appellate Standards in Acquittal Cases: State v. Pawan Alias Hawaldar

Date: Feb 18, 2016

Appellate Standards in Acquittal Cases: State v. Pawan Alias Hawaldar Introduction The case of State v. Pawan Alias Hawaldar adjudicated by the Delhi High Court on February 17, 2016, presents a...

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd.

Date: Feb 18, 2016

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd. And Another Introduction Chanabasappa v. Karnataka Neeravari Nigam Ltd. And...

Kerala High Court Rules Against Depreciation on Spare Parts in Third-Party Motor Accident Claims

Date: Feb 18, 2016

Kerala High Court Rules Against Depreciation on Spare Parts in Third-Party Motor Accident Claims Introduction The case of M.M. Joseph v. Venkata Rao M. adjudicated by the Kerala High Court on...

Clarification on Capital vs Revenue Expenditure under Section 32(1)(i) - Indus Motors Co. P. Ltd. v. DCIT

Date: Feb 18, 2016

Clarification on Capital vs Revenue Expenditure under Section 32(1)(i) Indus Motors Co. P. Ltd. v. Deputy Commissioner Of Income-Tax Court: Kerala High Court Date: February 17, 2016 Introduction The...

Enhanced Compensation Framework in Land Acquisition: Power Grid Corporation India Limited v. Ajmer Singh

Date: Feb 17, 2016

Enhanced Compensation Framework in Land Acquisition: Power Grid Corporation India Limited v. Ajmer Singh Introduction The case of Power Grid Corporation India Limited v. Ajmer Singh And Another...

Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd.

Date: Feb 17, 2016

Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd. Introduction The case of The Commissioner of Income Tax v. M/S Chaitanya...

Delhi High Court's Interpretation of 'Filed or Pending' in Commercial Courts Act, 2015: Guinness World Records Ltd. v. Sababbi Mangal

Date: Feb 16, 2016

Delhi High Court's Interpretation of 'Filed or Pending' in Commercial Courts Act, 2015: Guinness World Records Ltd. v. Sababbi Mangal Introduction The case of Guinness World Records Limited v....

Kerala High Court Establishes Exemption for Primary Agricultural Credit Societies under Section 80P of the Income Tax Act

Date: Feb 16, 2016

Kerala High Court Establishes Exemption for Primary Agricultural Credit Societies under Section 80P of the Income Tax Act Introduction The case of The Chirakkal Service Co-Operative Bank Ltd.,...

Clarifying Constructive Liability under IPC Sections 149 and 34: Vayalali Girishan v. State Of Kerala

Date: Feb 16, 2016

Clarifying Constructive Liability under IPC Sections 149 and 34: Vayalali Girishan v. State Of Kerala Introduction Vayalali Girishan v. State Of Kerala is a landmark judgment delivered by the Kerala...

Delhi High Court Reinforces Consistency in Income Classification under Income Tax Act

Date: Feb 16, 2016

Delhi High Court Reinforces Consistency in Income Classification under Income Tax Act Introduction The case of Promain Limited v. Commissioner of Income Tax was adjudicated in the Delhi High Court on...