Exemption of In-Process Goods from Excise Duty: J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Union of India Introduction The case of J.K. Cotton Spinning & Weaving Mills Co. Ltd. And Another v....
Dissolution of Marriage on Grounds of Cruelty: Insights from Smt. Shakuntla Kumari v. Shri Om Prakash Ghai Introduction The case of Smt. Shakuntla Kumari v. Shri Om Prakash Ghai adjudicated by the...
Establishing Mental Cruelty in Matrimonial Law: Insights from Shakuntla Kumari v. Om Parkash Ghai Introduction The case of Shakuntla Kumari v. Om Parkash Ghai adjudicated by the Delhi High Court on...
Proper Exercise of Discretion under Section 125 of the Army Act: R.S Bhagat v. Union of India Introduction The case of R.S Bhagat Petitioner v. Union of India adjudicated by the Delhi High Court on...
Timeliness of Arbitration Applications under the Arbitration Act: Insights from Union Of India v. M/S Vijay Construction Co. Introduction The case of Union Of India and Another v. M/S Vijay...
Establishing Validity of Eviction Orders Under Delhi Rent Control Act: Insights from Jagatjit Industries Ltd. vs. Sh. Rajiv Gupta Introduction The case of Jagatjit Industries Ltd. (Tenant) v. Sh....
Capital Gains vs. Business Income: Delhi High Court's Clarification in Commissioner Of Income-Tax, Delhi-I v. Anand Prasad And Others Introduction The case of Commissioner Of Income-Tax, Delhi-I v....
Leasing Business Assets as Business Income: Addl. Commissioner Of Income-Tax, Delhi-II v. Rajindra Flour And Allied Industries P. Ltd. Introduction The case of Addl. Commissioner Of Income-Tax,...
Defining "Regular Assessment" for Interest on Advance Tax Introduction The case of National Agricultural Co-Operative Marketing Federation Of India Ltd. v. Union Of India And Others, adjudicated by...
Implied Ratification of Arbitration Agreements by Non-Signatory Partners: Analysis of Miss Mohinder Kaur Kochhar v. Punjab National Bank Limited Introduction The case of Miss Mohinder Kaur Kochhar v....
Retrospective Application of Income Tax Act, 1961: Rohtak & Hissar Electrical Supply Co. v. CIT Introduction The case of Rohtak & Hissar Districts Electric Supply Co. (P.) Ltd. v. Commissioner Of...
Establishing Wholesale Cash Price at Factory Gate for Excise Duty Assessment: Union of India v. Hind Lamps Ltd. Introduction The case Union of India and Others v. Hind Lamps Limited, Shikohabad, U.P....
Taxation of Voluntary Contributions in Charitable Trusts: Insights from Commissioner of Income Tax v. Eternal Science of Man's Society Introduction The case of Commissioner of Income Tax v. Eternal...
Delhi High Court Renders Landmark Decision on Patent Infringement: Surendra Lal Mahendra v. Jain Glazers S Introduction The Delhi High Court, in its 1980 judgment dated August 25th, adjudicated a...
Clarifying the Treatment of Import Containers Under the Customs Act: Jain Shudh Vanaspati Petitioners v. Union of India Introduction Case: Jain Shudh Vanaspati Petitioners v. Union of India Court:...
Delhi High Court Establishes Criteria for Section 80J Exemption: Distinction Between Expansion and New Industrial Undertakings Introduction The case of The Commissioner Of Income-Tax, New Delhi v....
Classification of Technical Assistance Payments: Insights from Shriram Refrigeration Industries Ltd. v. Commissioner Of Income-Tax Introduction The case of Shriram Refrigeration Industries Ltd. v....
Establishing Holding and Subsidiary Relationships through Articles of Association: Oriental Industrial Investment Corp. Ltd. v. Union of India Introduction The case of Oriental Industrial Investment...
Rectification of Trust Deeds under Section 26 of the Specific Relief Act: Insights from Jagdamba Charity Trust v. Commissioner Of Income-Tax Introduction The case of Jagdamba Charity Trust v....
Asbestos Fibre Classification under Excise Act Confirmed: Excise and Customs Duties Validated Introduction The case of Hyderabad Asbestos Cement Products Ltd. and Another v. Union of India and Others...