Delhi High Court Case Commentaries

Doctrine of Reasonable Compensation in Breach of Contract: Insights from Sunil Sehgal v. Chander Batra

Date: Sep 24, 2015

Doctrine of Reasonable Compensation in Breach of Contract: Insights from Sunil Sehgal v. Chander Batra Introduction The case of Sunil Sehgal v. Chander Batra [2015 DHC 8018] addresses pivotal issues...

Delhi High Court Affirms Stricter Interpretation of Section 147 for Reopening Assessments: Commissioner Of Income-Tax v. Multiplex Trading & Industrial Co. Ltd. (2015 DHC 7971)

Date: Sep 23, 2015

Delhi High Court Affirms Stricter Interpretation of Section 147 for Reopening Assessments: Commissioner Of Income-Tax v. Multiplex Trading & Industrial Co. Ltd. (2015 DHC 7971) Introduction The case...

Delhi High Court's Landmark Decision on Concurrent Sentencing in Section 138 NI Act Cases

Date: Sep 19, 2015

Delhi High Court's Landmark Decision on Concurrent Sentencing in Section 138 NI Act Cases Introduction The case of Deepak Bhatia vs. Virender Singh (2015 DHC 7849) adjudicated by the Delhi High Court...

Recoverability of Brokerage Incentives in Securities Brokerage: Analysis of M.S. Shoes East Ltd. v. R.K. Singh & Co. (2015 DHC 7808)

Date: Sep 19, 2015

Recoverability of Brokerage Incentives in Securities Brokerage: Analysis of M.S. Shoes East Ltd. v. R.K. Singh & Co. (2015 DHC 7808) Introduction The case of M.S. Shoes East Ltd. v. R.K. Singh & Co....

Ensuring Procedural Fairness in Central Excise Adjudications: A Comprehensive Analysis of Flevel International v. Commissioner Of Central Excise

Date: Sep 18, 2015

Ensuring Procedural Fairness in Central Excise Adjudications: A Comprehensive Analysis of Flevel International v. Commissioner Of Central Excise Introduction Flevel International Petitioner v....

Reaffirmation of Receiver Appointment Principles in Banking Litigation: ICICI Bank Ltd. v. Collage Estates Pvt. Ltd.

Date: Sep 16, 2015

Reaffirmation of Receiver Appointment Principles in Banking Litigation Introduction The case of ICICI Bank Ltd. v. Collage Estates Pvt. Ltd. & Ors. (2015 DHC 7684) adjudicated by the Delhi High Court...

Jurisdictional Limits in Reopening Tax Assessment: Oriental Insurance Co. v. CIT Delhi (2015)

Date: Sep 16, 2015

Jurisdictional Limits in Reopening Tax Assessment: Oriental Insurance Co. v. CIT Delhi (2015) Introduction The case of Oriental Insurance Company v. Commissioner of Income Tax, Delhi (2015 DHC 7655)...

Jurisdictional Importance of Service of Notice under Section 148: Insights from Commissioner Of Income Tax (Central)-I v. Chetan Gupta

Date: Sep 16, 2015

Jurisdictional Importance of Service of Notice under Section 148: Insights from Commissioner Of Income Tax (Central)-I v. Chetan Gupta (2015 DHC 7656) Introduction The case of Commissioner Of Income...

Delhi High Court Upholds Section 54F Exemption in Commissioner Of Income Tax-V v. Kapil Nagpal

Date: Sep 12, 2015

Delhi High Court Upholds Section 54F Exemption in Commissioner Of Income Tax-V v. Kapil Nagpal (2015 DHC 7552) Introduction The case of Commissioner Of Income Tax-V v. Kapil Nagpal (2015 DHC 7552)...

Delhi High Court Confirms Proportional Transfer Pricing Adjustments in Related Party Transactions

Date: Sep 10, 2015

Delhi High Court Confirms Proportional Transfer Pricing Adjustments in Related Party Transactions Introduction The case of Commissioner of Income-Tax v. Keihin Panalfa Ltd. adjudicated by the Delhi...

High Court Establishes that TDS Obligation Under Section 195 Arises Only Upon Actual Taxable Income Accrual

Date: Sep 5, 2015

High Court Establishes that TDS Obligation Under Section 195 Arises Only Upon Actual Taxable Income Accrual Introduction The case of Director Of Income-Tax v. Ericsson Communications Ltd. (2015 DHC...

Chelminvest Limited v. Commissioner Of Income Tax-Vi: Landmark Ruling on Section 14A Applicability

Date: Sep 3, 2015

Cheminvest Limited v. Commissioner Of Income Tax-Vi: Landmark Ruling on Section 14A Applicability Introduction Cheminvest Limited v. Commissioner Of Income Tax-Vi is a pivotal judgment delivered by...

Strict Adherence to Limitation Periods: Delhi High Court Upholds Denial to Condonate Delay in Arbitration Petition Re-filing

Date: Sep 2, 2015

Strict Adherence to Limitation Periods: Delhi High Court Upholds Denial to Condonate Delay in Arbitration Petition Re-filing Introduction The case of Northern Railway v. M/S. Pioneer Publicity...

Larsen & Toubro Ltd. v. Lachmi Narain Trades: Landmark Decision on Trademark Infringement and Passing Off

Date: Sep 1, 2015

Larsen & Toubro Ltd. v. Lachmi Narain Trades: Landmark Decision on Trademark Infringement and Passing Off Introduction The case of Larsen & Toubro Ltd. (L&T) v. Lachmi Narain Trades (2015 DHC 7144)...

Delhi Vidyut Board Etbf-2002 Pension Trust v. BSES Rajdhani & Yamuna Power Ltd. (2015): Clarifying Pension Entitlements under SVRS

Date: Sep 1, 2015

Delhi Vidyut Board Etbf-2002 Pension Trust v. BSES Rajdhani & Yamuna Power Ltd. (2015): Clarifying Pension Entitlements under SVRS Introduction The case of Delhi Vidyut Board Etbf-2002 Pension Trust...

Delimiting Income Tax Additions Under Section 2(22)(e) Without Incriminating Search Material: Insights from Commissioner Of Income Tax (Central)-Iii v. Kabul Chawla

Date: Aug 29, 2015

Delimiting Income Tax Additions Under Section 2(22)(e) Without Incriminating Search Material: Insights from Commissioner Of Income Tax (Central)-Iii v. Kabul Chawla Introduction The case of...

Delhi High Court's Landmark Ruling on Section 40(a)(ia) and Its Retrospective Effect

Date: Aug 27, 2015

Delhi High Court's Landmark Ruling on Section 40(a)(ia) and Its Retrospective Effect Introduction The case of Commissioner of Income Tax-1 v. Ansal Land Mark Township (P) Ltd. is a pivotal judgment...

Orion Enterprises Judgment: Upholding Basmati Rice Export Standards

Date: Aug 26, 2015

Orion Enterprises Judgment: Upholding Basmati Rice Export Standards Introduction The case of Commissioner of Customs v. Orion Enterprises (2015 DHC 6944) adjudicated by the Delhi High Court on August...

Procedural Flexibility in Civil Suits: Alka Kasana v. IIT Delhi

Date: Aug 25, 2015

Procedural Flexibility in Civil Suits: Alka Kasana v. IIT Delhi Introduction The case of Alka Kasana v. Indian Institute of Technology (IIT) Delhi, decided by the Delhi High Court on August 24, 2015,...

Judicial Admissions and Order XII Rule 6 CPC: Delhi High Court's Decision in Seema Thakur v. Union of India

Date: Aug 20, 2015

Judicial Admissions and Order XII Rule 6 CPC: Delhi High Court's Decision in Seema Thakur v. Union of India Introduction The case of Seema Thakur v. Union Of India (2015 DHC 6741) was adjudicated in...