Delhi High Court Case Commentaries

Delhi High Court Upholds Municipal Corporation’s Authority to Revise Plot Prices: Rishi Pal v. Municipal Corporation Of Delhi & Ors.

Date: Dec 25, 2010

Delhi High Court Upholds Municipal Corporation’s Authority to Revise Plot Prices: Rishi Pal v. Municipal Corporation Of Delhi & Ors. Introduction The case of Rishi Pal v. Municipal Corporation Of...

Offshore Supply Income Not Taxable in India: Director of Income Tax v. LG Cable Ltd.

Date: Dec 25, 2010

Offshore Supply Income Not Taxable in India: Director of Income Tax v. LG Cable Ltd. Introduction The case of Director Of Income Tax, New Delhi v. LG Cable Ltd. adjudicated by the Delhi High Court on...

Clarification on Best Judgment Assessment and Use of VDIS Declarations in Absence of Books of Account

Date: Dec 25, 2010

Clarification on Best Judgment Assessment and Use of VDIS Declarations in Absence of Books of Account Introduction In the case of Commissioner Of Income Tax, Delhi-Xi v. M/S. Aero Club, the Delhi...

Delhi High Court Upholds Reopening of Assessment under Sections 147 and 148 for Undisclosed Losses in Section 80-I Deductions

Date: Dec 25, 2010

Delhi High Court Upholds Reopening of Assessment under Sections 147 and 148 for Undisclosed Losses in Section 80-I Deductions Introduction In the case of Commissioner Of Income Tax, Delhi-Viii v....

Clarifying Citizenship by Birth: Delhi High Court Affirms Indian Citizenship in Namgyal Dolkar vs. MEA (2010)

Date: Dec 23, 2010

Clarifying Citizenship by Birth: Delhi High Court Affirms Indian Citizenship in Namgyal Dolkar vs. MEA (2010) Introduction The landmark case of Namgyal Dolkar v. Government of India, Ministry of...

Delhi High Court Expands Interpretation of "Shared Household" under the Domestic Violence Act, 2005

Date: Dec 21, 2010

Delhi High Court Expands Interpretation of "Shared Household" under the Domestic Violence Act, 2005 Introduction The case of Kavita Chaudhri v. Eveneet Singh And Anr. adjudicated by the Delhi High...

Delhi High Court Expands Interpretation of 'Shared Household' Under Domestic Violence Act in Eveneet Singh v. Prashant Chaudhri

Date: Dec 21, 2010

Delhi High Court Expands Interpretation of 'Shared Household' Under Domestic Violence Act in Eveneet Singh v. Prashant Chaudhri Introduction The case of Eveneet Singh v. Prashant Chaudhri adjudicated...

High Court Affirms CBSE’s Restrictive Bye-laws on Name Corrections, Emphasizing Consistency with School Records

Date: Dec 21, 2010

High Court Affirms CBSE’s Restrictive Bye-laws on Name Corrections, Emphasizing Consistency with School Records Introduction The case of Jigya Yadav (Minor) (Through Guardian/Father Mr. Hari Singh)...

Contractual Employee Termination and Constitutional Protections: Govt. of NCT of Delhi v. Dr. Deepak Kumar

Date: Dec 21, 2010

Contractual Employee Termination and Constitutional Protections: Government of NCT of Delhi & Ors. v. Dr. Deepak Kumar Introduction The case of Government of NCT of Delhi & Ors. vs. Dr. Deepak Kumar...

Extended Doctrine of Mutuality: Delhi High Court's Landmark Decision in Commissioner Of Income-Tax v. Delhi Gymkhana Club Ltd.

Date: Dec 10, 2010

Extended Doctrine of Mutuality: Delhi High Court's Landmark Decision in Commissioner Of Income-Tax v. Delhi Gymkhana Club Ltd. Introduction The case of Commissioner Of Income-Tax v. Delhi Gymkhana...

Delhi High Court Upholds UGC's Mandatory NET/SLET Requirement for Lecturers in "All India Researchers' Coordination Committee & Ors. v. Union Of India & Ors." (2010)

Date: Dec 7, 2010

Delhi High Court Upholds UGC's Mandatory NET/SLET Requirement for Lecturers in "All India Researchers' Coordination Committee & Ors. v. Union Of India & Ors." (2010) Introduction The case of All...

Delhi High Court Establishes Allowability of SEBI Registration Fees under Section 43B

Date: Dec 4, 2010

Delhi High Court Establishes Allowability of SEBI Registration Fees under Section 43B Introduction In the landmark case of Commissioner Income Tax v. BLB Ltd., the Delhi High Court addressed the...

Reopening Tax Assessments under Sections 147/148: Insights from Video Electronics Ltd. v. Joint Commissioner, Delhi High Court

Date: Dec 2, 2010

Reopening Tax Assessments under Sections 147/148: Insights from Video Electronics Ltd. v. Joint Commissioner, Delhi High Court Introduction The case of Video Electronics Ltd. v. Joint Commissioner...

Central Government’s Discretion in Medical College Admissions: A Detailed Analysis of Acharya Gyan Ayurved College v. Department of Ayush

Date: Dec 1, 2010

Central Government’s Discretion in Medical College Admissions: A Detailed Analysis of Acharya Gyan Ayurved College v. Department of Ayush Introduction The case of Acharya Gyan Ayurved College...

Delhi High Court Establishes Interdependence of Deductions under Sections 80-IA and 80-HHC of Income Tax Act

Date: Nov 30, 2010

Delhi High Court Establishes Interdependence of Deductions under Sections 80-IA and 80-HHC of Income Tax Act Introduction The case of M/S Great Eastern Exports v. The Commissioner Of Income Tax was...

No Deemed Retrospective Promotion Without Statutory Provision: UOI & Ors. vs. Vijender Singh & Ors.

Date: Nov 30, 2010

No Deemed Retrospective Promotion Without Statutory Provision: UOI & Ors. vs. Vijender Singh & Ors. Introduction The case of UOI & Ors. Petitioners v. Vijender Singh & Ors. adjudicated by the Delhi...

Non-Recognition of Interest on Non-Performing Assets (NPAs) as Taxable Income for NBFCs: Landmark Delhi High Court Judgment

Date: Nov 30, 2010

Non-Recognition of Interest on Non-Performing Assets (NPAs) as Taxable Income for NBFCs: Landmark Delhi High Court Judgment Introduction The case of Commissioner Of Income Tax v. M/S Vasisth Chay...

Invalid Invocation of Section 158 BD: Delhi High Court Establishes Procedural Safeguards

Date: Nov 30, 2010

Invalid Invocation of Section 158 BD: Delhi High Court Establishes Procedural Safeguards Introduction In the landmark case of Commissioner Of Income Tax v. Late Sh. Raj Pal Bhatia, adjudicated by the...

Allowability of Projected Losses Under Completed Contract Method: Insights from Commissioner Of Income Tax v. Triveni Engineering & Industries Ltd.

Date: Nov 30, 2010

Allowability of Projected Losses Under Completed Contract Method: Insights from Commissioner Of Income Tax v. Triveni Engineering & Industries Ltd. Introduction The case of Commissioner Of Income Tax...

Delhi High Court Establishes Fresh Limitation Period for Penalties Following Tribunal-Directed Assessments

Date: Nov 30, 2010

Delhi High Court Establishes Fresh Limitation Period for Penalties Following Tribunal-Directed Assessments Introduction In the landmark case of Commissioner Of Income Tax v. M/S John Tinson & Com (P)...