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Delhi High Court Case Commentaries

Reversing the Burden of Proof in Penalty Proceedings under Section 271(1)(c): Commissioner Of Income-Tax Petitioner v. M/S. Narang & Company S

Reversing the Burden of Proof in Penalty Proceedings under Section 271(1)(c): Commissioner Of Income-Tax Petitioner v. M/S. Narang & Company S

Date: May 9, 1974
Reversing the Burden of Proof in Penalty Proceedings under Section 271(1)(c): Commissioner Of Income-Tax Petitioner v. M/S. Narang & Company S Introduction In the landmark case of Commissioner Of...
Civil Court Jurisdiction Affirmed in Mam Raj v. Ram Chancer

Civil Court Jurisdiction Affirmed in Mam Raj v. Ram Chancer

Date: Apr 27, 1974
Civil Court Jurisdiction Affirmed in Mam Raj v. Ram Chancer Introduction The case of Mam Raj v. Ram Chancer was adjudicated by the Delhi High Court on April 26, 1974. This dispute centered around...
Resale Restrictions of Registered Dealers within Delhi under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act: Fitwell Engineers v. Financial Commissioner

Resale Restrictions of Registered Dealers within Delhi under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act: Fitwell Engineers v. Financial Commissioner

Date: Apr 27, 1974
Resale Restrictions of Registered Dealers within Delhi under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act: Fitwell Engineers v. Financial Commissioner Introduction The case of Fitwell...
Proper Issuance of Section 148 Notices: Insights from Ravinder Narain v. Income-Tax Officer

Proper Issuance of Section 148 Notices: Insights from Ravinder Narain v. Income-Tax Officer

Date: Apr 19, 1974
Proper Issuance of Section 148 Notices: Insights from Ravinder Narain v. Income-Tax Officer Introduction The case of Ravinder Narain v. Income-Tax Officer, A-Iv (1) Distt. New Delhi, adjudicated by...
Amendment of Eviction Petitions under Delhi Rent Control Act: Smt. Abnash Kaur v. Dr. Avinash Nayyar

Amendment of Eviction Petitions under Delhi Rent Control Act: Smt. Abnash Kaur v. Dr. Avinash Nayyar

Date: Apr 6, 1974
Amendment of Eviction Petitions under Delhi Rent Control Act: Smt. Abnash Kaur v. Dr. Avinash Nayyar Introduction The case of Smt. Abnash Kaur Petitioner v. Dr. Avinash Nayyar And Others was...
section 24 of the Finance Act Safeguards Voluntary Disclosures from Reclassification under Section 68 of the Income Tax Act: Analysis of Rattan Lal & Others v. Income Tax Officer Etc.

section 24 of the Finance Act Safeguards Voluntary Disclosures from Reclassification under Section 68 of the Income Tax Act: Analysis of Rattan Lal & Others v. Income Tax Officer Etc.

Date: Mar 2, 1974
section 24 of the Finance Act Safeguards Voluntary Disclosures from Reclassification under Section 68 of the Income Tax Act: Analysis of Rattan Lal & Others v. Income Tax Officer Etc. Introduction...
Application of the Doctrine of Cy-Pres in Charitable Trusts: Analysis of Dr. Man Singh, In Re Judgment

Application of the Doctrine of Cy-Pres in Charitable Trusts: Analysis of Dr. Man Singh, In Re Judgment

Date: Feb 16, 1974
Application of the Doctrine of Cy-Pres in Charitable Trusts: Analysis of Dr. Man Singh, In Re Judgment Introduction The case of Dr. Man Singh, In Re, adjudicated by the Delhi High Court on February...
Limits on Quo Warranto: Upholding Judicial Appointments and Seniority Principles in P.L Lakhanpal v. A.N Ray

Limits on Quo Warranto: Upholding Judicial Appointments and Seniority Principles in P.L Lakhanpal v. A.N Ray

Date: Feb 16, 1974
Limits on Quo Warranto: Upholding Judicial Appointments and Seniority Principles in P.L Lakhanpal v. A.N Ray Introduction The case of P.L Lakhanpal v. A.N Ray And Others adjudicated by the Delhi High...
Doctrine of Cypres and the Perpetuity of Public Charities: Insights from Man Singh (Dr.), In Re

Doctrine of Cypres and the Perpetuity of Public Charities: Insights from Man Singh (Dr.), In Re

Date: Feb 16, 1974
Doctrine of Cypres and the Perpetuity of Public Charities: Insights from Man Singh (Dr.), In Re Introduction The case of Man Singh (Dr.), In Re before the Delhi High Court in 1974 is a pivotal...
Deductibility of Repair Expenditures in Lease Agreements: Insights from Commissioner Of Income-Tax v. M/S. Ram Krishna Steel Rolling Mills

Deductibility of Repair Expenditures in Lease Agreements: Insights from Commissioner Of Income-Tax v. M/S. Ram Krishna Steel Rolling Mills

Date: Feb 16, 1974
Deductibility of Repair Expenditures in Lease Agreements: Insights from Commissioner Of Income-Tax v. M/S. Ram Krishna Steel Rolling Mills Introduction The case of Commissioner Of Income-Tax v. M/S....
M/S. Delhi Flour Mills Co. Ltd. v. Commissioner Of Income-Tax: Landmark Rulings on Speculative Transactions and Gratuity Provisions

M/S. Delhi Flour Mills Co. Ltd. v. Commissioner Of Income-Tax: Landmark Rulings on Speculative Transactions and Gratuity Provisions

Date: Feb 9, 1974
M/S. Delhi Flour Mills Co. Ltd. v. Commissioner Of Income-Tax: Landmark Rulings on Speculative Transactions and Gratuity Provisions Introduction The case of M/S. Delhi Flour Mills Co. Ltd. v....
Affirmation of Common Carrier Liability: The Associated Traders & Engineers Pvt. Ltd. v. Delhi Cloth & General Mills Ltd. & Others

Affirmation of Common Carrier Liability: The Associated Traders & Engineers Pvt. Ltd. v. Delhi Cloth & General Mills Ltd. & Others

Date: Jan 30, 1974
Affirmation of Common Carrier Liability: The Associated Traders & Engineers Pvt. Ltd. v. Delhi Cloth & General Mills Ltd. & Others Introduction The case of The Associated Traders & Engineers Pvt....
Defence Science Service Seniority and Promotion Quotas Confirmed: Varan Singh v. Union of India

Defence Science Service Seniority and Promotion Quotas Confirmed: Varan Singh v. Union of India

Date: Jan 26, 1974
Defence Science Service Seniority and Promotion Quotas Confirmed: Varan Singh v. Union of India Introduction The case of Shri Varan Singh (Petitioner) v. Union of India And Ors. was adjudicated by...
Municipal Corporation Of Delhi v. Ram Kishan: Reinforcing Quality Standards in Food Adulteration Laws

Municipal Corporation Of Delhi v. Ram Kishan: Reinforcing Quality Standards in Food Adulteration Laws

Date: Jan 23, 1974
Municipal Corporation Of Delhi v. Ram Kishan: Reinforcing Quality Standards in Food Adulteration Laws Introduction The case of Municipal Corporation Of Delhi v. Ram Kishan adjudicated by the Delhi...
Burden of Proof in Prosecutions Under Section 454(5) of the Companies Act: Analysis of O.L Of Security And Finance P. Ltd. v. Shri B.K Bedi Etc.

Burden of Proof in Prosecutions Under Section 454(5) of the Companies Act: Analysis of O.L Of Security And Finance P. Ltd. v. Shri B.K Bedi Etc.

Date: Jan 19, 1974
Burden of Proof in Prosecutions Under Section 454(5) of the Companies Act: Analysis of O.L Of Security And Finance P. Ltd. v. Shri B.K Bedi Etc. Introduction The judgment in O.L Of Security And...
Definition and Implications of 'Seizure' under Section 132 of the Income Tax Act: Analysis of Mrs. Kanwal Shamsher Singh v. Union Of India

Definition and Implications of 'Seizure' under Section 132 of the Income Tax Act: Analysis of Mrs. Kanwal Shamsher Singh v. Union Of India

Date: Jan 17, 1974
Definition and Implications of 'Seizure' under Section 132 of the Income Tax Act: Analysis of Mrs. Kanwal Shamsher Singh v. Union Of India Introduction The case of Mrs. Kanwal Shamsher Singh...
Restrictive Trade Practices and the Grant of Temporary Injunctions: Insights from Raman Hosiery Factory v. J.K. Synthetics Ltd.

Restrictive Trade Practices and the Grant of Temporary Injunctions: Insights from Raman Hosiery Factory v. J.K. Synthetics Ltd.

Date: Jan 10, 1974
Restrictive Trade Practices and the Grant of Temporary Injunctions: Insights from Raman Hosiery Factory v. J.K. Synthetics Ltd. Introduction The case of Raman Hosiery Factory v. J.K. Synthetics Ltd....
Delhi High Court Upholds Constitutionality of Chapter XXA Income Tax Act: A Landmark on Property Acquisition for Preventing Tax Evasion

Delhi High Court Upholds Constitutionality of Chapter XXA Income Tax Act: A Landmark on Property Acquisition for Preventing Tax Evasion

Date: Dec 20, 1973
Delhi High Court Upholds Constitutionality of Chapter XXA Income Tax Act: A Landmark on Property Acquisition for Preventing Tax Evasion Introduction In the landmark case of M/S. Mahabir Metal Works...
Limits of Section 153A(1)(f) in Company Amalgamations: Union of India v. Asia Udyog P. Ltd.

Limits of Section 153A(1)(f) in Company Amalgamations: Union of India v. Asia Udyog P. Ltd.

Date: Dec 20, 1973
Limits of Section 153A(1)(f) in Company Amalgamations: Union of India v. Asia Udyog P. Ltd. Introduction The case Union Of India (Through The Commissioner Of Income-Tax, Central, New Delhi) v. Asia...
Jurisdiction in Insurance Contracts: Insights from Kamla Chopra v. Life Insurance Corporation Of India

Jurisdiction in Insurance Contracts: Insights from Kamla Chopra v. Life Insurance Corporation Of India

Date: Dec 7, 1973
Jurisdiction in Insurance Contracts: Insights from Kamla Chopra v. Life Insurance Corporation Of India Introduction The case of Kamla Chopra v. Life Insurance Corporation Of India adjudicated by the...
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