Delhi High Court Case Commentaries

Bajaj Travels Ltd. v. Commissioner Of Service Tax: Landmark Ruling on Service Tax Penalties

Date: Aug 4, 2011

Bajaj Travels Ltd. v. Commissioner Of Service Tax: Landmark Ruling on Service Tax Penalties Introduction Bajaj Travels Ltd. v. Commissioner Of Service Tax is a significant judgment delivered by the...

Invalidity of Tax Assessment on Dissolved Entities: Insights from Spice Entertainment Ltd. v. Commissioner of Service Tax

Date: Aug 4, 2011

Invalidity of Tax Assessment on Dissolved Entities: Insights from Spice Entertainment Ltd. v. Commissioner of Service Tax Introduction The case of Spice Entertainment Ltd. v. Commissioner Of Service...

Emergent Genetics v. Shailendra Shivam: Landmark Judgment on Copyright in Hybrid Seeds

Date: Aug 3, 2011

Emergent Genetics India Pvt. Ltd. v. Shailendra Shivam: Landmark Judgment on Copyright in Hybrid Seeds Introduction Emergent Genetics India Pvt. Ltd. v. Shailendra Shivam is a pivotal case...

Re-defining Jurisdiction under Article 226: The Significance of Cause of Action and Forum Conveniens in Sterling Agro Industries Ltd. v. Union Of India & Ors.

Date: Aug 2, 2011

Re-defining Jurisdiction under Article 226: The Significance of Cause of Action and Forum Conveniens in Sterling Agro Industries Ltd. v. Union Of India & Ors. Introduction Sterling Agro Industries...

Letters Patent Appeal Not Maintainable Against Criminal Jurisdiction Writ Decisions Under Article 226

Date: Jul 30, 2011

Letters Patent Appeal Not Maintainable Against Criminal Jurisdiction Writ Decisions Under Article 226 Introduction In the landmark case of C.S Agarwal v. State & Ors., decided by the Delhi High Court...

Ashok Chaddha v. Income Tax Officer: Clarifying Notice Requirements in Section 153A Assessments

Date: Jul 28, 2011

Ashok Chaddha v. Income Tax Officer: Clarifying Notice Requirements in Section 153A Assessments Introduction Ashok Chaddha v. Income Tax Officer is a landmark judgment delivered by the Delhi High...

Affirmation of Arbitration Clause Validity in International Commercial Agreements: Devinder Kumar Gupta v. Realogy Corporation

Date: Jul 26, 2011

Affirmation of Arbitration Clause Validity in International Commercial Agreements: Devinder Kumar Gupta v. Realogy Corporation Introduction The case of Devinder Kumar Gupta, (Dr.) v. Realogy...

Assessing Officer's Jurisdiction Under Section 148: Standards for 'Reason to Believe' in Signature Hotels v. Income Tax

Date: Jul 22, 2011

Assessing Officer's Jurisdiction Under Section 148: Standards for 'Reason to Believe' in Signature Hotels (P) Ltd. v. Income Tax Introduction The case of Signature Hotels (P) Ltd. v. Income Tax...

Recognition of Ownership in Sale and Leaseback Transactions for Depreciation Claims: Cosmo Films Ltd. v. Commissioner of Income Tax

Date: Jul 19, 2011

Recognition of Ownership in Sale and Leaseback Transactions for Depreciation Claims: Cosmo Films Ltd. v. Commissioner of Income Tax Introduction The case of Commissioner Of Income-Tax v. M/S Cosmo...

Interest Income from Fixed Deposits Classified as 'Income from Other Sources' in Tax Assessments

Date: Jul 12, 2011

Interest Income from Fixed Deposits Classified as 'Income from Other Sources' in Tax Assessments Introduction The case of The Commissioner Of Income Tax-II New Delhi v. Madhya Bharat Energy Corpn....

Enforcement of Section 23(1) Over Lease Agreements in Determining Annual Value: PSB Industries Pvt. Ltd. v. CIT

Date: Jul 12, 2011

Enforcement of Section 23(1) Over Lease Agreements in Determining Annual Value: PSB Industries Pvt. Ltd. v. CIT Introduction The case of PSB Industries India Pvt. Ltd. v. Commissioner Of Income Tax...

Desiccant Rotors International Pvt. Ltd. Settlement Payment Allowance Under Section 37(1): A Landmark Decision

Date: Jul 12, 2011

Desiccant Rotors International Pvt. Ltd. Settlement Payment Allowance Under Section 37(1): A Landmark Decision 1. Introduction The case of Commissioner Of Income Tax Appellant v. Desiccant Rotors...

Partnership Firms Recognized as Shareholders under Section 2(22)(e): Delhi High Court's Landmark Judgment

Date: Jul 12, 2011

Partnership Firms Recognized as Shareholders under Section 2(22)(e): Delhi High Court's Landmark Judgment Introduction The Delhi High Court, on July 11, 2011, delivered a pivotal judgment in the case...

Delhi High Court Reinforces Strict Standards for Dying Declarations and Appeals Against Acquittals

Date: Jul 9, 2011

Delhi High Court Reinforces Strict Standards for Dying Declarations and Appeals Against Acquittals Introduction In the landmark case of State Petitioner v. Sanjay & Ors. S, adjudicated by the Delhi...

Admissibility and Weight of Handwriting Expert Testimony in Circumstantial Evidence: The Jaipal v. State Judgment

Date: Jul 6, 2011

Admissibility and Weight of Handwriting Expert Testimony in Circumstantial Evidence: The Jaipal v. State Judgment Introduction The case of Jaipal v. State, adjudicated by the Delhi High Court on July...

Clarifying 'Impede' in RTI Act: Delhi High Court's Landmark Judgment in B.S Mathur Case

Date: Jun 4, 2011

Clarifying 'Impede' in RTI Act: Delhi High Court's Landmark Judgment in B.S Mathur Case Introduction The case of B.S Mathur v. Public Information Officer Of Delhi High Court is a pivotal judicial...

Delhi High Court Upholds Scope of Section 147: Validity of Reassessment Proceedings Beyond Initial Issues

Date: Jun 4, 2011

Delhi High Court Upholds Scope of Section 147: Validity of Reassessment Proceedings Beyond Initial Issues Introduction The case of Ranbaxy Laboratories Limited v. Commissioner Of Income Tax...

Delhi High Court Clarifies the Scope of Revisional Jurisdiction Under Section 263 and Merits Review by ITAT

Date: Jun 4, 2011

Delhi High Court Clarifies the Scope of Revisional Jurisdiction Under Section 263 and Merits Review by ITAT Introduction The case Commissioner Of Income Tax v. Eastern Medikit Ltd adjudicated by the...

Baker Oil Tools (India) Pvt. Ltd. v. Baker Hughes Ltd. & Anr.: Validity of Power of Attorney and Dual Capacity of Advocates

Date: Jun 4, 2011

Baker Oil Tools (India) Pvt. Ltd. v. Baker Hughes Ltd. & Anr.: Validity of Power of Attorney and Dual Capacity of Advocates Introduction The case of Baker Oil Tools (India) Pvt. Ltd. v. Baker Hughes...

Deductibility of Scrap Sales and Job Work Charges under Section 80IB: Insights from Commissioner of Income Tax III v. Sadhu Forging Ltd.

Date: Jun 4, 2011

Deductibility of Scrap Sales and Job Work Charges under Section 80IB: Insights from Commissioner of Income Tax III v. Sadhu Forging Ltd. Introduction The case of Commissioner of Income Tax - III v....