Delhi High Court Case Commentaries

High Court Upholds Deduction under Section 37 Despite Section 92 Disallowance in Oracle India Pvt. Ltd.

Date: Mar 31, 2011

High Court Upholds Deduction under Section 37 Despite Section 92 Disallowance in Commissioner Of Income Tax v. M/S. Oracle India Pvt. Ltd. Introduction The case of Commissioner Of Income Tax v. M/S....

Delhi High Court Upholds Revenue Nature of Advertisement and Commission Expenditures in Commissioner Of Income-Tax v. Citi Financial Consumer Fin. Ltd.

Date: Mar 31, 2011

Delhi High Court Upholds Revenue Nature of Advertisement and Commission Expenditures in Commissioner Of Income-Tax v. Citi Financial Consumer Fin. Ltd. Introduction In the landmark case of...

Empowering Judicial Intervention in Corporate Governance: Analysis of Venture India Properties P. Ltd. & Ors. v. Capt. Manmohan Singh Kohli & Ors.

Date: Mar 30, 2011

Empowering Judicial Intervention in Corporate Governance: Analysis of Venture India Properties P. Ltd. & Ors. v. Capt. Manmohan Singh Kohli & Ors. Introduction The case of Venture India Properties P....

Delhi High Court Establishes Precedent on Section 80IB Deduction Eligibility Despite Late Claim

Date: Mar 30, 2011

Delhi High Court Establishes Precedent on Section 80IB Deduction Eligibility Despite Late Claim Introduction The case of Praveen Soni v. Commissioner Of Income Tax adjudicated by the Delhi High Court...

High Court Upholds Interlocutory Nature of Charge Framing Orders under the Prevention of Corruption Act

Date: Mar 30, 2011

High Court Upholds Interlocutory Nature of Charge Framing Orders under the Prevention of Corruption Act Introduction The case of Shri Anur Kumar Jain Petitioner v. Central Bureau Of Investigation was...

Tata Sons Ltd. v. Manoj Dodia: Establishing Enhanced Protection for Well-Known Trademarks Under the Trademarks Act, 1999

Date: Mar 29, 2011

Tata Sons Ltd. v. Manoj Dodia: Establishing Enhanced Protection for Well-Known Trademarks Under the Trademarks Act, 1999 Introduction The case of Tata Sons Ltd. v. Manoj Dodia, adjudicated by the...

Delhi High Court Affirms Railway Liability for Passenger Deaths under Section 124A of the Railways Act

Date: Mar 29, 2011

Delhi High Court Affirms Railway Liability for Passenger Deaths under Section 124A of the Railways Act Introduction The case of Harvinder Kaur & Ors. v. Union Of India presents a significant legal...

Delhi High Court Upholds DDA’s Authority to Change Nazul Land Allotment to Auction Mode

Date: Mar 26, 2011

Delhi High Court Upholds DDA’s Authority to Change Nazul Land Allotment to Auction Mode Introduction The case of Bhagwan Mahavir Education Society (Regd.) & Anr. vs. Health And Education Society...

Prem Singh Yadav v. Central Bureau Of Investigation: Reinforcing the Necessity of Substantive Evidence in Corruption Cases

Date: Mar 26, 2011

Prem Singh Yadav v. Central Bureau Of Investigation: Reinforcing the Necessity of Substantive Evidence in Corruption Cases Introduction The case of Prem Singh Yadav v. Central Bureau Of Investigation...

Reaffirming Valuation Report Integrity in Income Tax Assessments: Commissioner Of Income Tax v. Pepsico India Holdings Pvt. Ltd.

Date: Mar 26, 2011

Reaffirming Valuation Report Integrity in Income Tax Assessments: Commissioner Of Income Tax v. Pepsico India Holdings Pvt. Ltd. Introduction The case of Commissioner Of Income Tax v. Pepsico India...

Delhi High Court Establishes Clarity on Tenancy Termination in Unregistered Lease Agreements

Date: Mar 26, 2011

Delhi High Court Establishes Clarity on Tenancy Termination in Unregistered Lease Agreements Introduction In the case of M/S. Jeevan Diesels & Electricals Ltd. v. M/S. Jasbir Singh Chadha (Huf) &...

Delhi High Court Establishes Presumption of Notice Service under Section 148 of the Income Tax Act

Date: Mar 26, 2011

Delhi High Court Establishes Presumption of Notice Service under Section 148 of the Income Tax Act Introduction The case of The Commissioner Of Income Tax - Vi v. Three Dee Exim Pvt. Ltd. adjudicated...

Doctrine of Single Economic Entity in Winding Up: Pankaj Aluminium Industries Pvt. Ltd. v. Bharat Aluminium Company Ltd.

Date: Mar 24, 2011

Doctrine of Single Economic Entity in Winding Up: Pankaj Aluminium Industries Pvt. Ltd. v. Bharat Aluminium Company Ltd. Introduction The case of Pankaj Aluminium Industries Pvt. Ltd. v. M/S. Bharat...

Delhi High Court Establishes Nexus Between Performance Guarantee Deposits and Project Expenditures in Jaypee Dsc Ventures Ltd. Case

Date: Mar 12, 2011

Delhi High Court Establishes Nexus Between Performance Guarantee Deposits and Project Expenditures in Jaypee Dsc Ventures Ltd. Case Introduction The case of Commissioner Of Income Tax, Delhi-Iv v....

Establishing Passenger Rights in Railway Claims: Analysis of Sanjay Kumar v. Union Of India

Date: Mar 11, 2011

Establishing Passenger Rights in Railway Claims: Analysis of Sanjay Kumar v. Union Of India Introduction The case of Sanjay Kumar v. Union Of India adjudicated by the Delhi High Court on March 10,...

Limits on Reassessment Under Sections 147 and 148: Insights from Commissioner Of Income Tax v. The Simbhaoli Sugar Mills Limited

Date: Mar 10, 2011

Limits on Reassessment Under Sections 147 and 148: Insights from Commissioner Of Income Tax v. The Simbhaoli Sugar Mills Limited Introduction The case of Commissioner Of Income Tax v. The Simbhaoli...

Strict Adherence to Prospectus Ensured in AIIMS Postgraduate Admissions

Date: Mar 4, 2011

Strict Adherence to Prospectus Ensured in AIIMS Postgraduate Admissions Introduction The case of Varun Kumar Agarwal v. Union Of India & Ors. adjudicated by the Delhi High Court on March 3, 2011,...

Delhi High Court Validates the Legality of Challans Issued by Sub-Inspectors under the Motor Vehicles Act

Date: Feb 24, 2011

Delhi High Court Validates the Legality of Challans Issued by Sub-Inspectors under the Motor Vehicles Act Introduction The case of State v. Manoj Kumar adjudicated by the Delhi High Court on February...

Essential Elements of Registered Trademarks Protected Against Deceptive Use: Procter & Gamble Company v. Joy Creators

Date: Feb 22, 2011

Essential Elements of Registered Trademarks Protected Against Deceptive Use: Procter & Gamble Company v. Joy Creators Introduction The case of Procter & Gamble Company v. Joy Creators adjudicated by...

Clarification on 'Manufacture' under Section 80IB: Conversion of Raw Fish to Tinned Fish Not Constituting Manufacturing

Date: Feb 19, 2011

Clarification on 'Manufacture' under Section 80IB: Conversion of Raw Fish to Tinned Fish Not Constituting Manufacturing Introduction The case of Commissioner Of Income Tax New Delhi-Iv v. M/S....