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Delhi High Court Case Commentaries

Dalmia Dadri Cement Ltd. v. CIT: Defining Business Profits and Deduction Limits under the Income-Tax Act

Dalmia Dadri Cement Ltd. v. CIT: Defining Business Profits and Deduction Limits under the Income-Tax Act

Date: Feb 28, 1980
Dalmia Dadri Cement Ltd. v. Commissioner Of Income-Tax, Delhi (Central) Introduction Dalmia Dadri Cement Ltd. v. Commissioner Of Income-Tax, Delhi (Central) is a pivotal judgment delivered by the...
Clarifying Arbitration Clauses in Government Contracts: Insights from Mrs. Sushila Seth And Others v. The State Of M.P.

Clarifying Arbitration Clauses in Government Contracts: Insights from Mrs. Sushila Seth And Others v. The State Of M.P.

Date: Feb 28, 1980
Clarifying Arbitration Clauses in Government Contracts: Insights from Mrs. Sushila Seth And Others v. The State Of M.P. Introduction The case of Mrs. Sushila Seth And Others v. The State Of M.P.,...
Scindia Potteries v. Purolator India Ltd.: Upholding Telegraph Act Protections Against Unauthorized Disconnection

Scindia Potteries v. Purolator India Ltd.: Upholding Telegraph Act Protections Against Unauthorized Disconnection

Date: Feb 23, 1980
Scindia Potteries v. Purolator India Ltd.: Upholding Telegraph Act Protections Against Unauthorized Disconnection Introduction The case of M/S. The Scindia Potteries Private Ltd. And Another v. M/S....
Delhi High Court Establishes Liberal Interpretation of "Used" for Depreciation Claims in Capital Bus Service v. CIT

Delhi High Court Establishes Liberal Interpretation of "Used" for Depreciation Claims in Capital Bus Service v. CIT

Date: Feb 15, 1980
Delhi High Court Establishes Liberal Interpretation of "Used" for Depreciation Claims in Capital Bus Service (P.) Ltd. v. Commissioner Of Income-Tax Introduction The case of Capital Bus Service (P.)...
Delhi High Court Establishes Comprehensive Criteria for Property Valuation in Tax Assessments

Delhi High Court Establishes Comprehensive Criteria for Property Valuation in Tax Assessments

Date: Feb 13, 1980
Delhi High Court Establishes Comprehensive Criteria for Property Valuation in Tax Assessments Introduction The case of Commissioner Of Income-Tax, Delhi-II v. New India Construction Co. adjudicated...
Clarifying 'Actual Cost' Under Section 43(1) Income-Tax Act: Substantiation Against Collusive Practices

Clarifying 'Actual Cost' Under Section 43(1) Income-Tax Act: Substantiation Against Collusive Practices

Date: Feb 13, 1980
Clarifying 'Actual Cost' Under Section 43(1) Income-Tax Act: Substantiation Against Collusive Practices Introduction The case of Commissioner Of Income-Tax, (Central), New Delhi v. Dalmia Dadri...
Buland Sugar Co. Ltd. v. Commissioner Of Income-Tax: Defining Tax Deductions for Shift Allowances, Partnership Losses, and Non-Business-Related Expenses

Buland Sugar Co. Ltd. v. Commissioner Of Income-Tax: Defining Tax Deductions for Shift Allowances, Partnership Losses, and Non-Business-Related Expenses

Date: Feb 7, 1980
Buland Sugar Co. Ltd. v. Commissioner Of Income-Tax: Defining Tax Deductions for Shift Allowances, Partnership Losses, and Non-Business-Related Expenses Introduction The case of Buland Sugar Co. Ltd....
Reassessment Under Section 34(1)(a) in Context of False Disclosure: Nawabganj Sugar Mills v. CIT

Reassessment Under Section 34(1)(a) in Context of False Disclosure: Nawabganj Sugar Mills v. CIT

Date: Feb 6, 1980
Reassessment Under Section 34(1)(a) in Context of False Disclosure: Nawabganj Sugar Mills v. CIT Introduction The case of Nawabganj Sugar Mills Co. Ltd. And Others v. Commissioner Of Income-Tax,...
Protection of Bona Fide Third-Party Tenants in Eviction Proceedings: Sham Lal Dhingra v. Smt. Jaswant Kaur & Another

Protection of Bona Fide Third-Party Tenants in Eviction Proceedings: Sham Lal Dhingra v. Smt. Jaswant Kaur & Another

Date: Jan 26, 1980
Protection of Bona Fide Third-Party Tenants in Eviction Proceedings: Sham Lal Dhingra v. Smt. Jaswant Kaur & Another Introduction The case of Sham Lal Dhingra v. Smt. Jaswant Kaur & Another...
M/S. Metro Electric Co. v. Delhi Development Authority: Establishing Jurisdictional Boundaries in Arbitration

M/S. Metro Electric Co. v. Delhi Development Authority: Establishing Jurisdictional Boundaries in Arbitration

Date: Jan 22, 1980
M/S. Metro Electric Co. v. Delhi Development Authority: Establishing Jurisdictional Boundaries in Arbitration Introduction The case of M/S. Metro Electric Co. v. Delhi Development Authority (DDA)...
Comprehensive Evaluation of Performance Over Singular Incidents in Termination of Temporary Government Employees: Union Of India Vs. Shri B.C Gupta

Comprehensive Evaluation of Performance Over Singular Incidents in Termination of Temporary Government Employees: Union Of India Vs. Shri B.C Gupta

Date: Jan 5, 1980
Comprehensive Evaluation of Performance Over Singular Incidents in Termination of Temporary Government Employees: Union Of India Vs. Shri B.C Gupta Introduction The case of Union Of India And Others...
Bharat Development v. Commissioner of Income-Tax: Share Transactions Classified as Business Income

Bharat Development v. Commissioner of Income-Tax: Share Transactions Classified as Business Income

Date: Dec 20, 1979
Bharat Development v. Commissioner of Income-Tax: Share Transactions Classified as Business Income Introduction The case of Bharat Development Pvt. Ltd. v. Commissioner Of Income-Tax, Delhi (Central)...
Recognition of Inherent Powers of Rent Controllers to Set Aside Eviction Orders: Gurditta Mal v. Bal Swarup

Recognition of Inherent Powers of Rent Controllers to Set Aside Eviction Orders: Gurditta Mal v. Bal Swarup

Date: Dec 19, 1979
Recognition of Inherent Powers of Rent Controllers to Set Aside Eviction Orders: Gurditta Mal v. Bal Swarup Introduction Gurditta Mal v. Bal Swarup, adjudicated by the Delhi High Court on December...
Actual Rent Prevails Over Municipal Valuation in Income Tax Assessments: Commissioner of Income-Tax v. H.P Sharma

Actual Rent Prevails Over Municipal Valuation in Income Tax Assessments: Commissioner of Income-Tax v. H.P Sharma

Date: Dec 11, 1979
Actual Rent Prevails Over Municipal Valuation in Income Tax Assessments: Commissioner of Income-Tax v. H.P Sharma Introduction The case of Commissioner Of Income-Tax, New Delhi v. H.P Sharma...
Balancing Deductions and Preventing Double Taxation: Insights from Commissioner Of Income-Tax v. Dr. Pahwa

Balancing Deductions and Preventing Double Taxation: Insights from Commissioner Of Income-Tax v. Dr. Pahwa

Date: Dec 11, 1979
Balancing Deductions and Preventing Double Taxation: Insights from Commissioner Of Income-Tax v. Dr. Pahwa Introduction The case of Commissioner Of Income-Tax, Delhi v. Dr. Rameshwar Lal Pahwa,...
Invalidity of Tax Assessments Post-Amalgamation: Insights from Birla Cotton v. Commissioner Of Income-Tax, Rajasthan

Invalidity of Tax Assessments Post-Amalgamation: Insights from Birla Cotton v. Commissioner Of Income-Tax, Rajasthan

Date: Dec 11, 1979
Invalidity of Tax Assessments Post-Amalgamation: Insights from Birla Cotton, Spinning And Weaving Mills Ltd. v. Commissioner Of Income-Tax, Rajasthan Introduction The case of Birla Cotton, Spinning...
Clarifying 'Vacant Land' under the Urban Land (Ceiling and Regulation) Act: Shanti Devi v. Competent Authority

Clarifying 'Vacant Land' under the Urban Land (Ceiling and Regulation) Act: Shanti Devi v. Competent Authority

Date: Nov 24, 1979
Clarifying 'Vacant Land' under the Urban Land (Ceiling and Regulation) Act: Shanti Devi v. Competent Authority Introduction The case of Shanti Devi v. Competent Authority Under U.L. (C. And R.) Act,...
Tribunal Malpractice in Approval of Interest Disallowance: Insights from Commissioner Of Income-Tax v. Edward Keventer Pvt. Ltd.

Tribunal Malpractice in Approval of Interest Disallowance: Insights from Commissioner Of Income-Tax v. Edward Keventer Pvt. Ltd.

Date: Nov 14, 1979
Tribunal Malpractice in Approval of Interest Disallowance: Insights from Commissioner Of Income-Tax, New Delhi (Central) v. Edward Keventer (Successors) Pvt. Ltd. Introduction The case of...
Recognition of Expenditure as Revenue: Insights from Hindustan Times Ltd. v. Commissioner Of Income-Tax

Recognition of Expenditure as Revenue: Insights from Hindustan Times Ltd. v. Commissioner Of Income-Tax

Date: Nov 13, 1979
Recognition of Expenditure as Revenue: Insights from Hindustan Times Ltd. v. Commissioner Of Income-Tax Introduction The case of Hindustan Times Ltd. v. Commissioner Of Income-Tax, New Delhi,...
Reaffirmation of Section 68: Factual Explanation Mandated for Unexplained Cash Credits

Reaffirmation of Section 68: Factual Explanation Mandated for Unexplained Cash Credits

Date: Nov 10, 1979
Reaffirmation of Section 68: Factual Explanation Mandated for Unexplained Cash Credits Introduction The case of Commissioner Of Income-Tax, New Delhi v. Kulwant Kaur And Others, adjudicated by the...
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