Delhi High Court Case Commentaries

Delhi High Court in Yadu Hari Dalmia v. Commissioner Of Income-Tax: Clarifying Additions on Undisclosed Income for Marriage Expenditures

Date: May 24, 1980

Delhi High Court in Yadu Hari Dalmia v. Commissioner Of Income-Tax: Clarifying Additions on Undisclosed Income for Marriage Expenditures Introduction The case of Yadu Hari Dalmia v. Commissioner Of...

Dependency Assessment and Legal Representation in Motor Accident Compensation: Dewan Hari Chand v. Municipal Committee of Delhi

Date: May 17, 1980

Dependency Assessment and Legal Representation in Motor Accident Compensation Dewan Hari Chand v. Municipal Committee of Delhi Court: Delhi High Court Date: May 16, 1980 Introduction The case of...

Delhi High Court Establishes Jurisdictional Clarity on Notices Under Section 147 of the Income-Tax Act, 1961

Date: May 7, 1980

Delhi High Court Establishes Jurisdictional Clarity on Notices Under Section 147 of the Income-Tax Act, 1961 Introduction The case of Ganga Saran & Sons (Huf) v. Income-Tax Officer, Company...

Strict Scrutiny on Condonation of Delay Due to Counsel's Mistake: Babu Ram v. Devinder Mohan Kaura And Others

Date: May 7, 1980

Strict Scrutiny on Condonation of Delay Due to Counsel's Mistake: Babu Ram v. Devinder Mohan Kaura And Others Introduction The case of Babu Ram v. Devinder Mohan Kaura And Others, adjudicated by the...

Capital vs. Revenue Expenditure: Insights from Hotel Diplomat v. Commissioner Of Income-Tax, Delhi

Date: May 1, 1980

Capital vs. Revenue Expenditure: Insights from Hotel Diplomat v. Commissioner Of Income-Tax, Delhi Introduction The case of Hotel Diplomat v. Commissioner Of Income-Tax, Delhi (Central) adjudicated...

Clarifying Jurisdiction under Section 17(1)(a) and (b) of the Wealth Tax Act: Insights from Avtar Singh Sandhu v. Wealth-Tax Officer

Date: May 1, 1980

Clarifying Jurisdiction under Section 17(1)(a) and (b) of the Wealth Tax Act: Insights from Avtar Singh Sandhu v. Wealth-Tax Officer Introduction The landmark case of Avtar Singh Sandhu v. Wealth-Tax...

Cit v. Rajender Kumar Somani: Clarifying the Initiation of Penalty Proceedings under the Income Tax Act

Date: May 1, 1980

Cit v. Rajender Kumar Somani: Clarifying the Initiation of Penalty Proceedings under the Income Tax Act Introduction The case of Cit v. Rajender Kumar Somani adjudicated by the Delhi High Court on...

Recognition of Gas Cylinders as 'Plant' for Depreciation Purposes: CIT v. National Air Products Ltd.

Date: Apr 26, 1980

Recognition of Gas Cylinders as 'Plant' for Depreciation Purposes: CIT v. National Air Products Ltd. Introduction The case of CIT v. National Air Products Ltd. adjudicated by the Delhi High Court on...

Clarification on Limitation Periods Under Section 36(2) of the Central Excises Act: Delhi High Court in Associated Cement Companies Ltd. v. Union Of India

Date: Apr 18, 1980

Clarification on Limitation Periods Under Section 36(2) of the Central Excises Act: Delhi High Court in Associated Cement Companies Ltd. v. Union Of India Introduction The case of Associated Cement...

No Excise Duty on In-Process Materials Not Removed from Factory Premises: Modi Carpets Ltd. vs Union of India

Date: Apr 17, 1980

No Excise Duty on In-Process Materials Not Removed from Factory Premises Introduction The case of M/S. Modi Carpets Limited & Anothers Petitioners v. Union Of India And Others was adjudicated by the...

Delhi High Court Establishes Limitation Act's Applicability to Special Statutory Applications in Shri Raj Chopra v. Smt. Shanno Devi

Date: Mar 27, 1980

Delhi High Court Establishes Limitation Act's Applicability to Special Statutory Applications in Shri Raj Chopra v. Smt. Shanno Devi Introduction The case of Shri Raj Chopra v. Smt. Shanno Devi And...

Ad Hoc Payments and Basic Wages: Insights from Burmah-Shell Oil v. Regional Provident Fund Commissioner

Date: Mar 22, 1980

Ad Hoc Payments and Basic Wages: Insights from Burmah-Shell Oil Storage and Distributing Company of India, Ltd. v. Regional Provident Fund Commissioner Introduction The case of Burmah-Shell Oil...

CIT v. Mahabir Prashad & Sons: Expanding the Scope of Appeal Against Interest Levy in Income Tax Assessments

Date: Mar 20, 1980

CIT v. Mahabir Prashad & Sons: Expanding the Scope of Appeal Against Interest Levy in Income Tax Assessments Introduction The case CIT v. Mahabir Prashad & Sons adjudicated by the Delhi High Court on...

Addl. Commissioner Of Income-Tax, Delhi-I v. Delhi Brick Kiln Owners Association: Establishing Non-Profit Criteria for Tax Exemption

Date: Mar 19, 1980

Addl. Commissioner Of Income-Tax, Delhi-I v. Delhi Brick Kiln Owners Association: Establishing Non-Profit Criteria for Tax Exemption Delhi High Court Judgment | 1980-03-18 Introduction The case of...

Non-Applicability of Rule 4 to Chapter VI-A Deductions: Delhi High Court in Commissioner Of Income-Tax, Delhi v. Dalmia Cement (Bharat) Ltd.

Date: Mar 12, 1980

Non-Applicability of Rule 4 to Chapter VI-A Deductions: Delhi High Court in Commissioner Of Income-Tax, Delhi v. Dalmia Cement (Bharat) Ltd. Introduction The case of Commissioner Of Income-Tax, Delhi...

Controller's Authority on Limitation Period under Delhi Rent Control Act: Jagdish Pershad v. Smt. Phoolwati Devi

Date: Mar 8, 1980

Controller's Authority on Limitation Period under Delhi Rent Control Act: Jagdish Pershad v. Smt. Phoolwati Devi 1. Introduction The case of Jagdish Pershad v. Smt. Phoolwati Devi, decided by the...

Recognition of Secondary Meaning in Trademark Registration: Registrar of Trade Marks v. Hamdard National Foundation

Date: Mar 5, 1980

Recognition of Secondary Meaning in Trademark Registration: Registrar of Trade Marks v. Hamdard National Foundation Introduction The case of Registrar Of Trade Marks, New Delhi v. Hamdard National...

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.

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

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....