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  • Commentaries
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Delhi High Court Case Commentaries

Recognition of Sales Tax Liabilities Based on Demand Notices: Additional Commissioner Of Income-Tax v. Rattan Chand Kapoor

Recognition of Sales Tax Liabilities Based on Demand Notices: Additional Commissioner Of Income-Tax v. Rattan Chand Kapoor

Date: Feb 25, 1984
Recognition of Sales Tax Liabilities Based on Demand Notices: Additional Commissioner Of Income-Tax v. Rattan Chand Kapoor Introduction The case of Additional Commissioner Of Income-Tax, Delhi-II v....
Classification of Rental Income: Business vs. Other Sources

Classification of Rental Income: Business vs. Other Sources

Date: Feb 17, 1984
Classification of Rental Income: Business vs. Other Sources Introduction The case of Commissioner Of Income-Tax, Delhi-II v. Super Fine Cables Private Ltd. examined the appropriate classification of...
Permitting Amendments in Section 92 C.P.C. Suits: Insights from Hari Bhagwan Sharma v. Badri Bhagat Jhandewalan Temple Society

Permitting Amendments in Section 92 C.P.C. Suits: Insights from Hari Bhagwan Sharma v. Badri Bhagat Jhandewalan Temple Society

Date: Feb 16, 1984
Permitting Amendments in Section 92 C.P.C. Suits: Insights from Hari Bhagwan Sharma v. Badri Bhagat Jhandewalan Temple Society Introduction The case of Hari Bhagwan Sharma v. Badri Bhagat Jhandewalan...
P.C. Puri v. CIT: Establishing the Obligatory Nature of Section 215 and Limiting Commissioner's Powers under Section 263

P.C. Puri v. CIT: Establishing the Obligatory Nature of Section 215 and Limiting Commissioner's Powers under Section 263

Date: Feb 15, 1984
P.C. Puri v. CIT: Establishing the Obligatory Nature of Section 215 and Limiting Commissioner's Powers under Section 263 Introduction In the landmark case of P.C. Puri v. Commissioner of Income Tax...
Delhi High Court Clarifies Licensing Scope: Indian Telegraph Act Doesn’t Permit Cinematograph Exhibitions

Delhi High Court Clarifies Licensing Scope: Indian Telegraph Act Doesn’t Permit Cinematograph Exhibitions

Date: Feb 9, 1984
Delhi High Court Clarifies Licensing Scope: Indian Telegraph Act Doesn’t Permit Cinematograph Exhibitions Introduction The case of Shri Balwinder Singh Petitioner v. Delhi Administration & Others was...
Comprehensive Commentary on The State Government Of Mysore v. Union Of India And Others: A Landmark on Section 11(4) and Procedural Compliance in Mining Leases

Comprehensive Commentary on The State Government Of Mysore v. Union Of India And Others: A Landmark on Section 11(4) and Procedural Compliance in Mining Leases

Date: Feb 8, 1984
Application of Section 11(4) of the Mines and Minerals Act: A Precedent on Discretionary Powers and Procedural Compliance Introduction The case of The State Government Of Mysore v. Union Of India And...
Sona Electric Co. v. Commissioner of Income-Tax: Rejection of Findings Based on Insufficient Evidence

Sona Electric Co. v. Commissioner of Income-Tax: Rejection of Findings Based on Insufficient Evidence

Date: Feb 7, 1984
Sona Electric Co. v. Commissioner of Income-Tax: Rejection of Findings Based on Insufficient Evidence Introduction The case of Sona Electric Co. v. Commissioner of Income-Tax was heard by the Delhi...
Affirmation of Section 52's Doctrine of Lis Pendens in Protecting Purchaser's Rights: Joginder Singh Bedi v. Sardar Singh Narang

Affirmation of Section 52's Doctrine of Lis Pendens in Protecting Purchaser's Rights: Joginder Singh Bedi v. Sardar Singh Narang

Date: Feb 4, 1984
Affirmation of Section 52's Doctrine of Lis Pendens in Protecting Purchaser's Rights: Joginder Singh Bedi v. Sardar Singh Narang Introduction The case of Joginder Singh Bedi v. Sardar Singh Narang...
Passing Off Rights Despite Disclaimer: Insights from Charan Dass & Veer Industries vs. Bombay Crockery House

Passing Off Rights Despite Disclaimer: Insights from Charan Dass & Veer Industries vs. Bombay Crockery House

Date: Jan 26, 1984
Passing Off Rights Despite Disclaimer: Insights from Charan Dass & Veer Industries vs. Bombay Crockery House Introduction The case of Charan Dass and Veer Industries India v. Bombay Crockery House,...
Custody of Minor Children Post-Divorce: The Prabhati Mitra v. D.K. Mitra Case

Custody of Minor Children Post-Divorce: The Prabhati Mitra v. D.K. Mitra Case

Date: Jan 18, 1984
Custody of Minor Children Post-Divorce: The Prabhati Mitra v. D.K. Mitra Case Introduction The case of Mrs. Prabhati Mitra / Mother v. D.K. Mitra / Father was adjudicated by the Delhi High Court on...
Deductibility of Municipal Compensation: Delhi High Court in Commissioner Of Income-Tax, Delhi-IV v. Loke Nath & Co. Establishes Clear Precedent

Deductibility of Municipal Compensation: Delhi High Court in Commissioner Of Income-Tax, Delhi-IV v. Loke Nath & Co. Establishes Clear Precedent

Date: Jan 14, 1984
Deductibility of Municipal Compensation: Delhi High Court in Commissioner Of Income-Tax, Delhi-IV v. Loke Nath & Co. Establishes Clear Precedent Introduction The case of Commissioner Of Income-Tax,...
Capital Gains Taxation on Surrender of Tenancy Rights: Bawa Shiv Charan Singh v. CIT Analysis

Capital Gains Taxation on Surrender of Tenancy Rights: Bawa Shiv Charan Singh v. CIT Analysis

Date: Jan 7, 1984
Capital Gains Taxation on Surrender of Tenancy Rights: Bawa Shiv Charan Singh v. CIT Analysis Introduction The case of Bawa Shiv Charan Singh v. Commissioner of Income Tax (CIT) adjudicated by the...
Delhi High Court Establishes Strict Criteria for Penalty Under Section 271(1)(c) in Income-Tax Cases

Delhi High Court Establishes Strict Criteria for Penalty Under Section 271(1)(c) in Income-Tax Cases

Date: Jan 7, 1984
Delhi High Court Establishes Strict Criteria for Penalty Under Section 271(1)(c) in Income-Tax Cases Introduction The case of Additional Commissioner Of Income-Tax v. Delhi Cloth And General Mills...
Capital Gains Assessment in Compulsory Acquisition: Harish Chandra v. CIT

Capital Gains Assessment in Compulsory Acquisition: Harish Chandra v. CIT

Date: Dec 20, 1983
Capital Gains Assessment in Compulsory Acquisition: Harish Chandra v. Commissioner of Income Tax Introduction The case of Harish Chandra And Others v. Commissioner Of Income-Tax, adjudicated by the...
Limits of Writ Jurisdiction in Enforcing Governmental Contracts: Mangat Ram v. Delhi Development Authority & Ors.

Limits of Writ Jurisdiction in Enforcing Governmental Contracts: Mangat Ram v. Delhi Development Authority & Ors.

Date: Dec 17, 1983
Limits of Writ Jurisdiction in Enforcing Governmental Contracts: Mangat Ram v. Delhi Development Authority & Ors. Introduction Mangat Ram Petitioner v. Delhi Development Authority & Ors. is a...
Jurisdictional Expansion under Section 263: Sharda Trading Company v. Commissioner of Income-Tax

Jurisdictional Expansion under Section 263: Sharda Trading Company v. Commissioner of Income-Tax

Date: Dec 15, 1983
Jurisdictional Expansion under Section 263: Sharda Trading Company v. Commissioner of Income-Tax Introduction The case of Sharda Trading Company v. Commissioner of Income-Tax adjudicated by the Delhi...
Authority to Direct Payment of Arrears of Salary to Legal Heirs: Union Of India Objector v. Sh. Kewal Krishan Mittal

Authority to Direct Payment of Arrears of Salary to Legal Heirs: Union Of India Objector v. Sh. Kewal Krishan Mittal

Date: Nov 26, 1983
Authority to Direct Payment of Arrears of Salary to Legal Heirs: Union Of India Objector v. Sh. Kewal Krishan Mittal Introduction The case of Union Of India Objector v. Sh. Kewal Krishan Mittal...
Commissioner Of Income-Tax v. Smt. V. Sikka: Revenue Receipt and Method of Accounting in Taxation

Commissioner Of Income-Tax v. Smt. V. Sikka: Revenue Receipt and Method of Accounting in Taxation

Date: Nov 22, 1983
Commissioner Of Income-Tax v. Smt. V. Sikka: Revenue Receipt and Method of Accounting in Taxation Introduction The case of Commissioner Of Income-Tax, New Delhi v. Smt. V. Sikka And Another is a...
Ensuring Procedural Fairness in Land Acquisition: Precedent from B.R.Gupta v. Union of India

Ensuring Procedural Fairness in Land Acquisition: Precedent from B.R.Gupta v. Union of India

Date: Nov 19, 1983
Ensuring Procedural Fairness in Land Acquisition: Precedent from B.R.Gupta v. Union of India Introduction The case of B.R.Gupta v. Union of India heard by the Delhi High Court on November 18, 1983,...
Reaffirmation of Section 9 of the Hindu Marriage Act: Upholding Restitution of Conjugal Rights

Reaffirmation of Section 9 of the Hindu Marriage Act: Upholding Restitution of Conjugal Rights

Date: Nov 16, 1983
Reaffirmation of Section 9 of the Hindu Marriage Act: Upholding Restitution of Conjugal Rights Introduction The case of Smt. Harvender Kaur vs. Harmander Singh Chaoudhry was adjudicated in the Delhi...
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