Delhi High Court Case Commentaries

Enforcement of Natural Justice Principles in Arbitration: Insights from GE T&D India Ltd. v. Reliable Engineering Projects

Date: Aug 25, 2017

Enforcement of Natural Justice Principles in Arbitration: Insights from GE T&D India Ltd. v. Reliable Engineering Projects Introduction The case of GE T&D India Limited v. Reliable Engineering...

Reservation in Promotions for SC/ST Requires Quantifiable Data: Delhi High Court Upholds Constitutional Mandate

Date: Aug 24, 2017

Reservation in Promotions for SC/ST Requires Quantifiable Data: Delhi High Court Upholds Constitutional Mandate Introduction The case of All India Equality Forum & Others v. Union Of India Through...

HT Media Limited v. Principal Commissioner of Income Tax: Clarifying Disallowance under Section 14A and Rule 8D

Date: Aug 24, 2017

HT Media Limited v. Principal Commissioner of Income Tax: Clarifying Disallowance under Section 14A and Rule 8D Introduction The case of HT Media Limited v. Principal Commissioner of Income Tax-Iv,...

Cpio vs. Sanjiv Chaturvedi S: Expanding the Scope of RTI Exemptions for Intelligence Reports

Date: Aug 24, 2017

Cpio vs. Sanjiv Chaturvedi S: Expanding the Scope of RTI Exemptions for Intelligence Reports Introduction The case of Cpio, Intelligence Bureau Petitioner v. Sanjiv Chaturvedi S adjudicated by the...

Assumption of Jurisdiction under Section 153A Requires Incriminating Material for Each Assessment Year: Pr. Commissioner Of Income Tax (Central) - 3 v. Dharampal Premchand Ltd. Commentary

Date: Aug 22, 2017

Assumption of Jurisdiction under Section 153A Requires Incriminating Material for Each Assessment Year: Pr. Commissioner Of Income Tax (Central) - 3 v. Dharampal Premchand Ltd. Commentary...

Apollo Tyres Ltd. v. Pioneer Trading Corporation: Landmark Decision on Protecting Tyre Tread Patterns as Trademarks

Date: Aug 18, 2017

Apollo Tyres Ltd. v. Pioneer Trading Corporation: Landmark Decision on Protecting Tyre Tread Patterns as Trademarks Introduction In the case of Apollo Tyres Ltd. v. Pioneer Trading Corporation, the...

Disallowance of Expenditure Under Section 14A Without Actual Exempt Income: Pr. Commissioner Of Income Tax-04 v. Il & Fs Energy Development Company Ltd.

Date: Aug 17, 2017

Disallowance of Expenditure Under Section 14A Without Actual Exempt Income: Pr. Commissioner Of Income Tax-04 v. Il & Fs Energy Development Company Ltd. Introduction The case of Pr. Commissioner Of...

Judicial Approach Towards Insignificant Procedural Errors in Public Examinations: Union Of India & Ors. v. Sumit Kumar

Date: Aug 11, 2017

Judicial Approach Towards Insignificant Procedural Errors in Public Examinations: Union Of India & Ors. v. Sumit Kumar Introduction The case of Union Of India & Ors. Petitioners v. Sumit Kumar...

Delhi High Court Upholds Reassessment Proceedings and Provisional Attachment in NDTV Case

Date: Aug 11, 2017

Delhi High Court Upholds Reassessment Proceedings and Provisional Attachment in NDTV Case Introduction The Delhi High Court, in the case of New Delhi Television Limited v. Deputy Commissioner Of...

Delhi High Court Upholds Section 68 Additions in Commissioner of Income Tax v. D.K. Garg

Date: Aug 5, 2017

Delhi High Court Upholds Section 68 Additions in Commissioner of Income Tax v. D.K. Garg Introduction In the landmark case of Commissioner of Income Tax v. D.K. Garg, decided by the Delhi High Court...

Delhi High Court Upholds Entitlement to R&D Deductions under Section 35(2AB) in Maruti Suzuki v. Union of India

Date: Aug 5, 2017

Delhi High Court Upholds Entitlement to R&D Deductions under Section 35(2AB) in Maruti Suzuki v. Union of India Introduction The case of Maruti Suzuki India Ltd. Petitioner v. Union Of India & Anr. S...

Delhi High Court Establishes Strict Criteria for Assumption of Jurisdiction under Section 153A of the Income Tax Act

Date: Aug 2, 2017

Delhi High Court Establishes Strict Criteria for Assumption of Jurisdiction under Section 153A of the Income Tax Act Introduction The case of Principal Commissioner of Income Tax, Delhi-2 v. Best...

Delhi High Court Upholds Assessee’s Position on Section 153A Jurisdiction and Section 68 Additions in Income Tax Case

Date: Aug 2, 2017

Delhi High Court Upholds Assessee’s Position on Section 153A Jurisdiction and Section 68 Additions in Income Tax Case Introduction The case of Principal Commissioner Of Income Tax, Delhi-2 v. Best...

Delhi High Court Rules Against Arbitrary Candidature Cancellation for Minor DOB Errors in NDA Application

Date: Aug 1, 2017

Delhi High Court Rules Against Arbitrary Candidature Cancellation for Minor DOB Errors in NDA Application Introduction In the landmark case of Arkshit Kapoor Petitioner v. Union Of India And Ors.,...

Distinguishing Earnest Money from Part Payment in Contractual Agreements: Insights from Palm Art Apparels Pvt. Ltd. v. Enkay Builders Pvt. Ltd.

Date: Aug 1, 2017

Distinguishing Earnest Money from Part Payment in Contractual Agreements: Insights from Palm Art Apparels Pvt. Ltd. v. Enkay Builders Pvt. Ltd. Introduction The case of Palm Art Apparels Pvt. Ltd. v....

Amalgamation Nullifies Pre-Amalgamation Tax Assessments: Bdr Builders & Developers Pvt. Ltd. v. ACIT

Date: Jul 27, 2017

Amalgamation Nullifies Pre-Amalgamation Tax Assessments: Bdr Builders & Developers Pvt. Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of Bdr Builders & Developers Pvt. Ltd....

Establishing Strict Requirements for Tenant Defenses in Eviction Proceedings: Ram Saroop & Others v. Viney Kumar Mahajan

Date: Jul 25, 2017

Establishing Strict Requirements for Tenant Defenses in Eviction Proceedings: Ram Saroop & Others v. Viney Kumar Mahajan Introduction The case of Ram Saroop And Others v. Viney Kumar Mahajan...

Clarifying Eligibility for Section 80-IA Deductions: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. International Tractors Ltd.

Date: Jul 21, 2017

Clarifying Eligibility for Section 80-IA Deductions: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. International Tractors Ltd. 1. Introduction The case of Commissioner Of...

Finality of Tax Returns in Absence of Notice under Section 143(2): Delhi High Court’s Precedent in Chintels India Ltd v. DCIT

Date: Jul 20, 2017

Finality of Tax Returns in Absence of Notice under Section 143(2): Delhi High Court’s Precedent in Chintels India Limited v. Deputy Commissioner Of Income Tax Introduction The case of Chintels India...

Reaffirming Landlord’s Discretion in Eviction for Bona Fide Requirements: Sunil Kumar Goyal v. Harbans Singh

Date: Jul 19, 2017

Reaffirming Landlord’s Discretion in Eviction for Bona Fide Requirements: Sunil Kumar Goyal v. Harbans Singh Introduction The case of Sunil Kumar Goyal Petitioner v. Harbans Singh adjudicated by the...