Capital Gains vs. Business Income: Insights from Commissioner Of Income-Tax v. Raunaq Singh Swaran Singh Introduction The case of Commissioner Of Income-Tax v. Raunaq Singh Swaran Singh adjudicated...
Interpretation of "Tax Payable" under Section 271(1)(a) of the Income Tax Act, 1961 Introduction The case of The Commissioner Of Income-Tax, Delhi Petitioner v. M/S Hindustan Industrial Corporation,...
Affirming Distinctiveness in Trade Mark Registration: Delhi High Court’s Ruling in Mohd. Rafiq v. Modi Sugar Mills Ltd. (1971) Introduction The case of Mohd. Rafiq & Others v. Modi Sugar Mills Ltd....
Formation of Contracts and Arbitration Agreements: Insights from Union Of India v. Uttam Singh Dugal & Co. (Pvt.) Ltd. Introduction The case of Union Of India v. Uttam Singh Dugal & Co. (Pvt.) Ltd.,...
R. Dalmia v. Union Of India: Upholding Jurisdiction and Reason to Believe Standard in Income Tax Assessments Introduction The case of R. Dalmia v. Union Of India And Others was adjudicated by the...
Reaffirming the Scope of 'External Source' in Income-Tax Assessments: Commissioner Of Income-Tax v. Her Highness Smt. Chand Kanwarji Introduction The case Commissioner Of Income-Tax, Delhi Petitioner...
Delhi High Court Upholds Multiple Awards under Land Acquisition Act While Quashing Unauthorized Demolition Orders Introduction The case of Lal Singh And Others v. The Lt. Governor, Delhi & Others was...
Delhi High Court Affirms Substantive Nature of Rule 56(ff) for Former Indian Civil Service Officers Introduction In the case of P. R. Nayak Petitioner v. Union Of India, adjudicated by the Delhi High...
S.K Srivastava v. Union of India: Affirming Executive Transfer Powers and the Scope of 'Rank' under Article 311(2) Introduction The case of S.K Srivastava Petitioner v. Union Of India & Others...
M/S. Roshan Di Hatti Petitioner v. The Commissioner Of Income-Tax: Affirmation of Assessment Validity and Undisclosed Income Determination Introduction The case of M/S. Roshan Di Hatti Petitioner v....
Exclusivity of Residential Use under Section 5(1)(iv) of the Wealth-Tax Act: Commissioner of Wealth-Tax v. Mrs. Avtar Mohan Singh Introduction The case of Commissioner of Wealth-Tax, Delhi v. Mrs....
Establishing Consistency in Legal Proceedings: Umrao Singh v. Man Singh & Others Introduction The case of Umrao Singh v. Man Singh & Others adjudicated by the Delhi High Court on April 16, 1971,...
Limits on Compulsory Retirement under Fundamental Rule 56(j): The Colonel J.N. Sinha v. Union of India Case Introduction The case of Colonel J.N. Sinha v. Union of India & Another (Delhi High Court,...
Defining "Otherwise Parted with the Possession": Insights from Hazari Lal & Others v. Giasi Ram & Others S Introduction The case of Hazari Lal & Others v. Giasi Ram & Others S, adjudicated by the...
Ganga Sugar Corp. vs. Commissioner of Income-Tax: Establishing Criteria for Tax Exemption under Section 15C Introduction The case of Commissioner Of Income-Tax Petitioner v. M/S Ganga Sugar Corp....
Capital vs Revenue Expenditure and Industrial Undertaking Classification in Income Tax: Insights from The Commissioner Of Income-Tax, Delhi v. Naya Sahitya, Delhi Introduction The case of The...
Delhi High Court Affirms Principal Original Jurisdiction over Suits Exceeding Rs. 50,000 in Bakhshi Lochan Singh v. Jathedar Santokh Singh Introduction The case of Bakhshi Lochan Singh And Others v....
Classification of Employer-Paid Insurance Premiums as Perquisites in Income Tax Law Introduction The case of The Commissioner Of Income-Tax, Delhi Petitioner v. Lala Shri Dhar adjudicated by the...
Delhi High Court’s Ruling on the Use of Government Machinery During Elections: Upholding Public Interest over Equitable Treatment Introduction The case of Sh. Prakash Vir Shastri & Others Petitioners...
Validity of Commitment Orders in Combined Cognizable and Non-Cognizable Offenses: Hiralal Jain v. The Delhi Administration Introduction The case of Hiralal Jain v. The Delhi Administration...