Delhi High Court Case Commentaries

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

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

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

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

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

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

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.

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

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

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

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

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.

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

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

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

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....

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

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

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

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...