Establishing Continuity of HUF and Coparcenary Rights under the Hindu Succession (Amendment) Act, 2005 Introduction The judgment in Dr. Pushpalata and Anr. v. Ram Das HUF & Ors. delivered by the...
Attribution of Profit in Permanent Establishments: Clarifying Arm's Length Pricing and the Limits of the Double Irish Structure Introduction The case before the Delhi High Court, involving The...
Redefining 'Personal Effects': A New Precedent on Jewellery Seizure for Foreign Tourists Introduction In the case of Anjali Pandey v. Union of India and Ors, decided on January 22, 2025, the Delhi...
The New Bail Precedent in NDPS Cases: Balancing Procedural Compliance and Constitutional Rights Introduction The judgment in Zakir Hussain v. State Govt. of NCT of Delhi represents a significant...
Judicial Endorsement of Time-Bound E-Filing Procedures A Commentary on SANJEEV GUPTA v. REGISTRAR GENERAL, DELHI HIGH COURT Introduction The case of SANJEEV GUPTA v. REGISTRAR GENERAL, DELHI HIGH...
New Precedent Affirming Non-Deduction of Family Pension in Loss of Dependency Calculations Introduction The judgment delivered by the Delhi High Court on January 22, 2025 in the matter of...
Gender-Neutral Adjudication in Domestic Violence: Upholding Equality in the Administration of Justice Introduction The judgment in the case of Jyoti Alias Kittu v. The State Govt. of NCT of Delhi...
Balancing Fraud Classification Quashing with the Integrity of Criminal Investigations Introduction The Delhi High Court’s judgment in RANGOLI INTERNATIONAL PVT LTD & ORS. v. CENTRAL BUREAU OF...
Mandamus Enforcement in Customs Assessment: Timely Finalization and Release of Bank Guarantee Introduction The judgment in the case of M/S Om Gems and Jewellery v. Deputy Commissioner of Customs...
Judicial Affirmation of Regulated SEB Rates over IEX Rates in Transfer Pricing Adjustments Introduction In the case of PR. COMMISSIONER OF INCOME TAX v. DCM SHRIRAM LTD, decided by the Delhi High...
Judicial Distinction between Judicial Custody and Executive Detention in Foreign Nationals’ Bail Applications Introduction The judgment in the matter of Aizaz Kilicheva @ Aziza @ Maya v. State NCT of...
Emerging Judicial Principles in Bail Applications under NDPS: Distinguishing Mere Association from Active Complicity Introduction The case of ABDUL RAB v. NARCOTICS CONTROL BUREAU represents a...
Delay in Appeal Filing: Insufficient Justification and the Imperative for Timely Litigation Introduction The case of DIRECTORATE OF EDUCATION v. RAMJAS SCHOOL before the Delhi High Court centers on a...
New Parameters for Passing Off in Concurrent Trademark Use: Delhi High Court Ruling in BROAD PEAK Dispute Introduction The judgment in BROAD PEAK INVESTMENT HOLDINGS LTD. AND ANR. v. BROAD PEAK...
Clarifying "Initiation" in Penalty Proceedings: A New Benchmark on Limitation Periods under the IT Act Introduction The Delhi High Court’s decision in the matter of Property Plus Realtors v. Union of...
New Judicial Precedent: Consent Does Not Extend to Digital Exploitation Introduction The judgment delivered in SUDHIR KUMAR v. THE STATE NCT OF DELHI on January 17, 2025, by the Delhi High Court has...
New Precedent on Service-Related Death Benefits: Entitlement to Extraordinary Pension and Ex-Gratia Compensation Introduction In the case of Seema Jamwal v. Union of India and Ors, the petitioner –...
Year-Specific Examination of Permanent Establishment: Delhi High Court Affirms Separate-Year Approach to Reassessments I. Introduction This commentary examines the recent Delhi High Court decision in...
Strict Bail Regime Under Section 43D(5) UAPA: A Judicial Clarification Introduction The judgment in the case of Joginder Singh @ Joginder Rana v. National Investigation Agency, delivered by the Delhi...
Assessment of Non-Existent Entities: Clarifying the Limits of Rectification under the Income Tax Act Introduction This commentary examines the recent Delhi High Court decision in the matter of Pr....