Delhi High Court Sets New Precedent on Transfer Pricing Adjustments for AMP Expenses: Rejection of Bright Line Test Introduction In the landmark case of The Commissioner Of Income Tax-Ltu v....
Clarifying the Burden of Proof under Section 68 of the Income Tax Act: Insights from Commissioner Of Income Tax v. Shiv Dhooti Pearls & Investment Ltd. Introduction The judgment in Commissioner Of...
Delhi High Court Establishes Correct Application of Limitation Act in Debt Recovery Suits Introduction The case of Kotak Mahindra Bank Ltd. v. Anuj Kumar Tyagi, adjudicated by the Delhi High Court on...
Clarification on Allocation of Common Interest Expenditure under Section 14A: Pr. Commissioner Of Income Tax Delhi-2 v. Bharti Overseas Pvt. Ltd. Introduction The case of Pr. Commissioner Of Income...
Right to Advocate Representation in Wilful Defaulter Hearings: Punjab National Bank & Ors. v. Kingfisher Airlines Limited & Ors. Introduction The case of Punjab National Bank & Ors. v. Kingfisher...
Right to Legal Representation in Wilful Defaulter Hearings: Insights from State Bank Of India v. M/S Jah Developers Private Limited & Ors Introduction The case of State Bank Of India v. M/S Jah...
Maruti Suzuki India Ltd. v. Commissioner Of Income Tax: Landmark Judgment on Transfer Pricing Adjustments for AMP Expenses Introduction The case of Maruti Suzuki India Ltd. (MSIL) v. Commissioner Of...
Delhi High Court Establishes Protections Against Coercive Insurance Settlement Practices Introduction In the landmark case of Worldfa Exports Pvt. Ltd. v. United India Insurance Co. Ltd., adjudicated...
Exclusion of Settlement Talks from Filing Deadlines under Commercial Courts Ordinance: Ericsson v. Lava International Limited Introduction In the landmark case of Telefonaktiebolaget L.M. Ericsson v....
Reinforcing the Burden of Proof and Credibility Assessment in Criminal Acquittals: The State v. Arif Introduction The case of The State v. Arif adjudicated by the Delhi High Court on December 8,...
Delhi High Court Establishes Precedent on Enforcement of Performance Bonds and Liquidated Damages in Arbitration Awards Introduction The case of Ministry Of Defence, Government Of India v. Cenrex Sp....
Gatekeeping Material Pleas in Ejectment Proceedings under Order 12 Rule 6 CPC: Delhi High Court in Adarsh Kumar Puniyani v. Lajwanti Piplani Introduction The case of Adarsh Kumar Puniyani v. Lajwanti...
Delhi High Court Upholds Strict Adherence to Section 78(1) of the Finance Act, 1994 in Principal Commissioner Of Service Tax Delhi – II v. Tops Security Ltd Introduction The case of Principal...
Delhi High Court Establishes Strict Jurisdictional Protocols under Section 153C: Pr. Commissioner Of Income Tax-06 v. Nikki Drugs & Chemicals Pvt. Ltd. Introduction The case of Pr. Commissioner Of...
Delhi High Court Upholds CESTAT Findings in Central Excise Duty Evasion Case Introduction In the landmark case of Commissioner Of Central Excise, Delhi-1 Petitioner v. Vishnu & Co. Pvt. Ltd. & Ors.,...
Reliability of Evidence and Handling of Retracted Testimonies: Delhi High Court Affirms CESTAT's Approach in Central Excise Duty Evasion Case Introduction The case of Commissioner Of Central Excise...
Delhi High Court in Roche v Cipla: Affirming Scope of Basic Chemical Compound Patent and Interpretation of Section 3(d) Introduction The legal dispute between F. Hoffmann-La Roche Ltd. (hereafter...
Affirmation of Burden of Proof under Section 68: Delhi High Court Decision in Commissioner Of Income Tax-3 v. Five Vision Promoters Pvt. Ltd. Introduction The case of Commissioner Of Income Tax-3 v....
Establishing Admissibility of Call Detail Records under Section 65B IPC: Kundan Singh v. The State Introduction The case of Kundan Singh v. The State adjudicated by the Delhi High Court on November...
Strict Interpretation of Order XXXVII CPC and Arbitration Clauses in Factoring Agreements: Ifci Factors Ltd. v. Maven Industries Ltd. & Ors. Introduction The case of Ifci Factors Ltd. v. Maven...