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Delhi High Court Case Commentaries

Interpretation of Section 52(2) of the Income Tax Act: Distinguishing Understated Consideration from Bona Fide Gifts

Interpretation of Section 52(2) of the Income Tax Act: Distinguishing Understated Consideration from Bona Fide Gifts

Date: Oct 17, 1981
Interpretation of Section 52(2) of the Income Tax Act: Distinguishing Understated Consideration from Bona Fide Gifts Introduction The case of Addl. Commissioner Of Income-Tax, Delhi-I. v. Mrs. Avtar...
Clarification on Section 27 of the Hindu Marriage Act: Joint vs. Individual Property Claims - Smt. Shukla v. Brij Bhushan Makkar

Clarification on Section 27 of the Hindu Marriage Act: Joint vs. Individual Property Claims - Smt. Shukla v. Brij Bhushan Makkar

Date: Oct 16, 1981
Clarification on Section 27 of the Hindu Marriage Act: Joint vs. Individual Property Claims Smt. Shukla v. Brij Bhushan Makkar, Delhi High Court, 1981 Introduction Smt. Shukla v. Brij Bhushan Makkar...
Delhi High Court Establishes Comprehensive Compensation Framework in Motor Vehicle Accident Cases - Nirmala Sharma v. Raja Ram

Delhi High Court Establishes Comprehensive Compensation Framework in Motor Vehicle Accident Cases - Nirmala Sharma v. Raja Ram

Date: Oct 7, 1981
Delhi High Court Establishes Comprehensive Compensation Framework in Motor Vehicle Accident Cases Introduction The case of Nirmala Sharma v. Raja Ram adjudicated by the Delhi High Court on October 6,...
Quo Warranto and Procedural Compliance: Insights from S.C Malik v. P.P Sharma

Quo Warranto and Procedural Compliance: Insights from S.C Malik v. P.P Sharma

Date: Sep 30, 1981
Quo Warranto and Procedural Compliance: Insights from S.C Malik v. P.P Sharma Introduction The landmark case of S.C Malik v. P.P Sharma, adjudicated by the Delhi High Court on September 29, 1981,...
Classification of Receipts During Business Setup: Insights from Addl. Commissioner Of Income-Tax, New Delhi v. Indian Drugs And Pharmaceuticals Ltd.

Classification of Receipts During Business Setup: Insights from Addl. Commissioner Of Income-Tax, New Delhi v. Indian Drugs And Pharmaceuticals Ltd.

Date: Sep 18, 1981
Classification of Receipts During Business Setup: Insights from Addl. Commissioner Of Income-Tax, New Delhi v. Indian Drugs And Pharmaceuticals Ltd. Introduction The case of Addl. Commissioner Of...
Delhi High Court Establishes Discretionary Nature of Penalty under Section 140A for Non-Payment of Self-Assessment Tax

Delhi High Court Establishes Discretionary Nature of Penalty under Section 140A for Non-Payment of Self-Assessment Tax

Date: Sep 15, 1981
Delhi High Court Establishes Discretionary Nature of Penalty under Section 140A for Non-Payment of Self-Assessment Tax Introduction The case of Addl. Commissioner Of Income-Tax, Delhi-II v. Free...
Enforcement of Registered Transfer for Tax Liability on Immovable Property: Insights from Commissioner of Income-Tax v. Hans Raj Gupta

Enforcement of Registered Transfer for Tax Liability on Immovable Property: Insights from Commissioner of Income-Tax v. Hans Raj Gupta

Date: Sep 12, 1981
Enforcement of Registered Transfer for Tax Liability on Immovable Property: Insights from Commissioner of Income-Tax v. Hans Raj Gupta Introduction The case of Commissioner of Income-Tax, Delhi-1...
Anil Gupta v. Delhi Cloth And General Mills Co. Ltd.: Establishing Time Limitations and Jurisdiction in Share Register Rectification

Anil Gupta v. Delhi Cloth And General Mills Co. Ltd.: Establishing Time Limitations and Jurisdiction in Share Register Rectification

Date: Sep 12, 1981
Anil Gupta v. Delhi Cloth And General Mills Co. Ltd.: Establishing Time Limitations and Jurisdiction in Share Register Rectification Introduction The case of Anil Gupta v. Delhi Cloth And General...
Protection of Established Trade Names Against Passing Off: Analysis of Kala Niketan v. Kala Niketan

Protection of Established Trade Names Against Passing Off: Analysis of Kala Niketan v. Kala Niketan

Date: Sep 12, 1981
Protection of Established Trade Names Against Passing Off: Analysis of Kala Niketan v. Kala Niketan Introduction Kala Niketan v. Kala Niketan is a landmark judgment delivered by the Delhi High Court...
Madan Lamba v. CIT: Clarifying Penalty Imposition on Partners of Registered Firms for Filing Delays

Madan Lamba v. CIT: Clarifying Penalty Imposition on Partners of Registered Firms for Filing Delays

Date: Sep 12, 1981
Madan Lamba v. CIT: Clarifying Penalty Imposition on Partners of Registered Firms for Filing Delays 1. Introduction The case Madan Lamba v. CIT, adjudicated by the Delhi High Court on September 11,...
Clarifying Depreciation Rates for Mineral Oil Concerns: Delhi High Court's Stance on Section 154 Applicability

Clarifying Depreciation Rates for Mineral Oil Concerns: Delhi High Court's Stance on Section 154 Applicability

Date: Sep 5, 1981
Clarifying Depreciation Rates for Mineral Oil Concerns: Delhi High Court's Stance on Section 154 Applicability Introduction The case of Addl. Commissioner Of Income-Tax v. Distillers Trading...
Comprehensive Commentary on Chandhok (Lajwanti) v. Chandhok (O.N.)

Comprehensive Commentary on Chandhok (Lajwanti) v. Chandhok (O.N.)

Date: Aug 27, 1981
Establishing the Totality of Marital Relations in Determining Cruelty for Divorce Introduction The case of Chandhok (Lajwanti) v. Chandhok (O.N.) adjudicated by the Delhi High Court on August 26,...
Jurisdiction on Transfer: Insights from Additional Commissioner of Income Tax v. Mercury General Corporation Pvt. Ltd.

Jurisdiction on Transfer: Insights from Additional Commissioner of Income Tax v. Mercury General Corporation Pvt. Ltd.

Date: Aug 26, 1981
Jurisdiction on Transfer: Insights from Additional Commissioner of Income Tax v. Mercury General Corporation Pvt. Ltd. Introduction The case of Additional Commissioner of Income Tax v. Mercury...
Doctrine of Transfer Without Registered Documentation: Insights from Additional Commissioner Of Income-Tax Petitioner v. Mercury General Corporation Pvt. Ltd.

Doctrine of Transfer Without Registered Documentation: Insights from Additional Commissioner Of Income-Tax Petitioner v. Mercury General Corporation Pvt. Ltd.

Date: Aug 26, 1981
Doctrine of Transfer Without Registered Documentation: Insights from Additional Commissioner Of Income-Tax Petitioner v. Mercury General Corporation Pvt. Ltd. Introduction The case of Additional...
Incorporation by Reference: Arbitration Agreements in Mercantile Associations

Incorporation by Reference: Arbitration Agreements in Mercantile Associations

Date: Aug 25, 1981
Incorporation by Reference: Arbitration Agreements in Mercantile Associations Introduction The case of M/S. Krishan Chandder Ramesh Chander Petitioner v. Sohan Lal adjudicated by the Delhi High Court...
Clarification on Limited Tenancies under Section 21 of the Delhi Rent Control Act

Clarification on Limited Tenancies under Section 21 of the Delhi Rent Control Act

Date: Aug 15, 1981
Clarification on Limited Tenancies under Section 21 of the Delhi Rent Control Act Introduction The case of Vijay Kumar v. Inder Sain Minocha & Anr. (Delhi High Court, August 14, 1981) revolves around...
Resolution of Shareholder Deadlock and Oppressive Conduct under Sections 397 and 398 of the Companies Act: Delhi High Court in Suresh Kumar Sanghi v. Supreme Motors Ltd.

Resolution of Shareholder Deadlock and Oppressive Conduct under Sections 397 and 398 of the Companies Act: Delhi High Court in Suresh Kumar Sanghi v. Supreme Motors Ltd.

Date: May 30, 1981
Resolution of Shareholder Deadlock and Oppressive Conduct under Sections 397 and 398 of the Companies Act: Delhi High Court in Suresh Kumar Sanghi v. Supreme Motors Ltd. Introduction The case of...
Arbitrator Misconduct and the Importance of Contractual Compliance: Insights from Bhai Sardar Singh And Sons v. New Delhi Municipal Committee

Arbitrator Misconduct and the Importance of Contractual Compliance: Insights from Bhai Sardar Singh And Sons v. New Delhi Municipal Committee

Date: May 30, 1981
Arbitrator Misconduct and the Importance of Contractual Compliance: Insights from Bhai Sardar Singh And Sons v. New Delhi Municipal Committee Introduction Bhai Sardar Singh And Sons v. New Delhi...
Mandatory Pleading of All Cause of Action Elements in Eviction Petitions under Delhi Rent Control Act: Insights from N.D Khanna v. Hindustan Industrial Corporation

Mandatory Pleading of All Cause of Action Elements in Eviction Petitions under Delhi Rent Control Act: Insights from N.D Khanna v. Hindustan Industrial Corporation

Date: May 21, 1981
Mandatory Pleading of All Cause of Action Elements in Eviction Petitions under Delhi Rent Control Act: Insights from N.D Khanna v. Hindustan Industrial Corporation Introduction The case of Dr. (Mrs.)...
Establishing Independent Manufacturer Status for Franchise Bottlers in Excise Duty Assessment

Establishing Independent Manufacturer Status for Franchise Bottlers in Excise Duty Assessment

Date: May 20, 1981
Establishing Independent Manufacturer Status for Franchise Bottlers in Excise Duty Assessment Introduction The case of Poona Bottling Co. Ltd. & Others v. Union Of India & Others decided by the Delhi...
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