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 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 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 Introduction The case of Buland Sugar Co. Ltd....
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 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 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 Introduction The case of Union Of India And Others...
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 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 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 Introduction The case of Commissioner Of Income-Tax, Delhi v. Dr. Rameshwar Lal Pahwa,...
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 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, 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 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 Introduction The case of Commissioner Of Income-Tax, New Delhi v. Kulwant Kaur And Others, adjudicated by the...
Establishing Assignee's Locus Standi in Patent Infringement Cases: NCRDI v. Delhi Cloth and General Mills Ltd. Introduction The case of National Research Development Corporation Of India (NCRDI) v....
Promissory Estoppel and Government Policy: Delhi High Court’s Precedent in M/S. Nirmal Construction & Finance Co. v. Union of India Introduction The case of M/S. Nirmal Construction & Finance Company...
Assessing Concealment and Penalty under Section 271(1)(c): Insights from Qammar-Ud-Din & Sons v. Commissioner Of Income-Tax Introduction The case of Qammar-Ud-Din & Sons v. Commissioner Of...