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Delhi High Court Case Commentaries

Discriminatory Escalation in Retention Prices: Landmark Delhi High Court Judgment in The Associated Cement Companies Ltd. v. Union of India

Discriminatory Escalation in Retention Prices: Landmark Delhi High Court Judgment in The Associated Cement Companies Ltd. v. Union of India

Date: Sep 29, 1984
Discriminatory Escalation in Retention Prices: Landmark Delhi High Court Judgment in The Associated Cement Companies Ltd. v. Union of India Introduction The case of The Associated Cement Companies...
Non-Deductibility of Interest on Delayed Tax Payments under Section 37

Non-Deductibility of Interest on Delayed Tax Payments under Section 37

Date: Sep 26, 1984
Non-Deductibility of Interest on Delayed Tax Payments under Section 37: Bharat Commerce & Industries Ltd. v. Commissioner of Income-Tax Introduction The case of Bharat Commerce & Industries Ltd. v....
Commissioner Of Income-Tax v. Food Specialities Ltd.: Clarifying the Applicability of Section 154 and Experimental Manufacturing

Commissioner Of Income-Tax v. Food Specialities Ltd.: Clarifying the Applicability of Section 154 and Experimental Manufacturing

Date: Sep 13, 1984
Commissioner Of Income-Tax v. Food Specialities Ltd.: Clarifying the Applicability of Section 154 and Experimental Manufacturing Introduction The case of Commissioner Of Income-Tax v. Food...
Establishing Standards for Cruelty and Constructive Desertion under the Hindu Marriage Act: Insights from Smt. Asha Handa v. Baldev Raj Handa

Establishing Standards for Cruelty and Constructive Desertion under the Hindu Marriage Act: Insights from Smt. Asha Handa v. Baldev Raj Handa

Date: Sep 7, 1984
Establishing Standards for Cruelty and Constructive Desertion under the Hindu Marriage Act: Insights from Smt. Asha Handa v. Baldev Raj Handa Introduction The case of Smt. Asha Handa v. Baldev Raj...
Market Value Determination in Land Acquisition: Inder Prasad v. Union of India

Market Value Determination in Land Acquisition: Inder Prasad v. Union of India

Date: Sep 5, 1984
Market Value Determination in Land Acquisition: Inder Prasad v. Union of India Introduction The case of Inder Prasad And Others v. Union Of India And Another adjudicated by the Delhi High Court on...
Delhi Development Authority & Ors. v. M/S. Alkarma: Establishing Judicial Authority in Arbitration Appointments

Delhi Development Authority & Ors. v. M/S. Alkarma: Establishing Judicial Authority in Arbitration Appointments

Date: Aug 9, 1984
Delhi Development Authority & Ors. v. M/S. Alkarma: Establishing Judicial Authority in Arbitration Appointments Introduction The case of Delhi Development Authority & Ors. v. M/S. Alkarma,...
Territoriality of Copyright: Landmark Decision in Penguin Books Ltd. v. India Book Distributors

Territoriality of Copyright: Landmark Decision in Penguin Books Ltd. v. India Book Distributors

Date: Aug 2, 1984
Territoriality of Copyright: Landmark Decision in Penguin Books Ltd. v. India Book Distributors 1. Introduction The case of Penguin Books Ltd. v. India Book Distributors adjudicated by the Delhi High...
Delhi High Court Refutes HRA Tax Exemption for Self-Occupied Residences in All India Lakshmi Commercial Bank Officers' Association v. Union Of India

Delhi High Court Refutes HRA Tax Exemption for Self-Occupied Residences in All India Lakshmi Commercial Bank Officers' Association v. Union Of India

Date: Jul 24, 1984
Delhi High Court Refutes HRA Tax Exemption for Self-Occupied Residences in All India Lakshmi Commercial Bank Officers' Association v. Union Of India Introduction The case of All India Lakshmi...
Comprehensive Commentary on Business Expense Deductions in Income Tax: Insights from Mahalaxmi Sugar Mills Co. Ltd. v. Commissioner of Income-Tax

Comprehensive Commentary on Business Expense Deductions in Income Tax: Insights from Mahalaxmi Sugar Mills Co. Ltd. v. Commissioner of Income-Tax

Date: May 30, 1984
Comprehensive Commentary on Business Expense Deductions in Income Tax: Insights from Mahalaxmi Sugar Mills Co. Ltd. v. Commissioner of Income-Tax Introduction The case of Mahalaxmi Sugar Mills...
Judicial Authority to Appoint Arbitrators Under Section 20(4): Ved Prakash Mithal v. Union of India

Judicial Authority to Appoint Arbitrators Under Section 20(4): Ved Prakash Mithal v. Union of India

Date: May 29, 1984
Judicial Authority to Appoint Arbitrators Under Section 20(4): Ved Prakash Mithal v. Union of India Introduction In the case of Ved Prakash Mithal v. Union of India, decided by the Delhi High Court...
Delhi High Court Establishes Distinction Between Speculative and Ordinary Business Losses in Income Tax Law

Delhi High Court Establishes Distinction Between Speculative and Ordinary Business Losses in Income Tax Law

Date: May 26, 1984
Delhi High Court Establishes Distinction Between Speculative and Ordinary Business Losses in Income Tax Law Introduction The Delhi High Court, in the landmark case of Commissioner Of Income-Tax,...
Jurisdictional Boundaries under Section 195(2) of the Income-Tax Act: Insights from Cit v. The Jay Engg. Works Ltd.

Jurisdictional Boundaries under Section 195(2) of the Income-Tax Act: Insights from Cit v. The Jay Engg. Works Ltd.

Date: May 24, 1984
Jurisdictional Boundaries under Section 195(2) of the Income-Tax Act: Insights from Cit v. The Jay Engg. Works Ltd. Introduction The case Cit v. The Jay Engg. Works Ltd. adjudicated by the Delhi High...
Accrual of Right to Apply under Section 20 of the Arbitration Act: Insights from M/S. Shah Construction Co. Ltd v. Municipal Corporation Of Delhi

Accrual of Right to Apply under Section 20 of the Arbitration Act: Insights from M/S. Shah Construction Co. Ltd v. Municipal Corporation Of Delhi

Date: May 22, 1984
Accrual of Right to Apply under Section 20 of the Arbitration Act: Insights from M/S. Shah Construction Co. Ltd v. Municipal Corporation Of Delhi Introduction The case of M/S. Shah Construction Co....
Delhi High Court Rules Damages for Breach of Contract Not Classifiable as Capital Gains

Delhi High Court Rules Damages for Breach of Contract Not Classifiable as Capital Gains

Date: May 22, 1984
Delhi High Court Rules Damages for Breach of Contract Not Classifiable as Capital Gains Introduction The case of Commissioner Of Income-Tax, Delhi (Central) v. J. Dalmia was adjudicated by the Delhi...
Cash Medical Reimbursements to Directors Not Perquisites under Section 40(a)(v): Delhi High Court Decision

Cash Medical Reimbursements to Directors Not Perquisites under Section 40(a)(v): Delhi High Court Decision

Date: May 15, 1984
Cash Medical Reimbursements to Directors Not Perquisites under Section 40(a)(v): Delhi High Court Decision 1. Introduction The case of Instalment Supply Pvt. Ltd., New Delhi v. Commissioner of Income...
Delhi Cold Storage Ltd. v. CIT: Clarifying the Definition of an Industrial Company under Section 2(7)(c) of the Finance Act, 1973

Delhi Cold Storage Ltd. v. CIT: Clarifying the Definition of an Industrial Company under Section 2(7)(c) of the Finance Act, 1973

Date: Apr 20, 1984
Delhi Cold Storage Ltd. v. CIT: Clarifying the Definition of an Industrial Company under Section 2(7)(c) of the Finance Act, 1973 Introduction The case of The Delhi Cold Storage (P) Ltd. v. CIT,...
Interlocutory Injunction Criteria for Registered Designs in Niki Tasha India Pvt. Ltd. v. Faridabad Gas Gadgets Pvt. Ltd.

Interlocutory Injunction Criteria for Registered Designs in Niki Tasha India Pvt. Ltd. v. Faridabad Gas Gadgets Pvt. Ltd.

Date: Apr 4, 1984
Interlocutory Injunction Criteria for Registered Designs in Niki Tasha India Pvt. Ltd. v. Faridabad Gas Gadgets Pvt. Ltd. Introduction The case of Niki Tasha India Pvt. Ltd. v. Faridabad Gas Gadgets...
Raj Kumar Sharma v. Union of India: Landmark Judgment on Due Process and Protection Against Punitive Termination for Temporary Civil Servants

Raj Kumar Sharma v. Union of India: Landmark Judgment on Due Process and Protection Against Punitive Termination for Temporary Civil Servants

Date: Mar 13, 1984
Raj Kumar Sharma v. Union of India: Landmark Judgment on Due Process and Protection Against Punitive Termination for Temporary Civil Servants Introduction The case of Raj Kumar Sharma (Petitioner) v....
Defining Exceptions to Arbitration Clauses and Upholding Non-Speaking Awards in Om Prakash Baldev Kishan v. U.O.I & Another

Defining Exceptions to Arbitration Clauses and Upholding Non-Speaking Awards in Om Prakash Baldev Kishan v. U.O.I & Another

Date: Mar 9, 1984
Defining Exceptions to Arbitration Clauses and Upholding Non-Speaking Awards in Om Prakash Baldev Kishan v. U.O.I & Another Introduction The case of Om Prakash Baldev Kishan v. Union of India (U.O.I)...
Fertilizer Corporation of India Ltd. v. I.D.I. Management: Establishing the Finality of Majority Arbitration Awards

Fertilizer Corporation of India Ltd. v. I.D.I. Management: Establishing the Finality of Majority Arbitration Awards

Date: Mar 8, 1984
Fertilizer Corporation of India Ltd. v. I.D.I. Management: Establishing the Finality of Majority Arbitration Awards 1. Introduction The case of Fertilizer Corporation of India Ltd., New Delhi v....
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