Delhi High Court Case Commentaries

Reaffirming Merit-Based Seniority and Pension Eligibility: Insights from Parma Nand Yadav v. Union of India

Date: Feb 13, 2015

Reaffirming Merit-Based Seniority and Pension Eligibility: Insights from Parma Nand Yadav & Ors. v. Union Of India & Ors. Introduction The case of Parma Nand Yadav & Ors. v. Union Of India & Ors. was...

Impact of Corporate Amalgamation on Tax Assessments: Insights from Commissioner Of Income Tax-Ii v. M/S Micron Steels Pvt. Ltd.

Date: Feb 12, 2015

Impact of Corporate Amalgamation on Tax Assessments: Insights from Commissioner Of Income Tax-Ii v. M/S Micron Steels Pvt. Ltd. Introduction The case of Commissioner Of Income Tax-Ii v. M/S Micron...

Exception to SARFAESI Act's Civil Court Bar in Cases of Alleged Fraud: Sadanand Properties Pvt. Ltd. v. Punjab National Bank

Date: Feb 7, 2015

Exception to SARFAESI Act's Civil Court Bar in Cases of Alleged Fraud: Sadanand Properties Pvt. Ltd. v. Punjab National Bank Introduction The case of Sadanand Properties Pvt. Ltd. v. Punjab National...

Provisional Attachment Under PMLA: Insights from Gautam Khaitan v. Union Of India

Date: Feb 5, 2015

Provisional Attachment Under PMLA: Insights from Gautam Khaitan v. Union Of India Introduction The case of Gautam Khaitan & Anr. v. Union Of India & Anr. adjudicated by the Delhi High Court on...

Delhi High Court Establishes Non-Applicability of Section 271-D for Partner-Firm Cash Transactions in Income Tax Assessments

Date: Feb 4, 2015

Delhi High Court Establishes Non-Applicability of Section 271-D for Partner-Firm Cash Transactions in Income Tax Assessments Introduction The case of Commissioner Of Income Tax, Delhi-Viii, New Delhi...

Classification of Technical Know-How Payments as Revenue Expenditure: Commissioner of Income Tax-Iv v. Hero Honda Motors Limited

Date: Feb 4, 2015

Classification of Technical Know-How Payments as Revenue Expenditure: Commissioner of Income Tax-Iv v. Hero Honda Motors Limited Introduction The case of Commissioner of Income Tax-Iv v. Hero Honda...

Mother Dairy Fruit & Vegetable Pvt. Ltd. v. Hatim Ali: Defining 'Public Authority' under the RTI Act

Date: Feb 3, 2015

Mother Dairy Fruit & Vegetable Pvt. Ltd. v. Hatim Ali: Defining 'Public Authority' under the RTI Act Introduction The case of Mother Dairy Fruit & Vegetable Private Limited v. Hatim Ali & Anr....

Enhancing Eligibility Criteria for BSF Air Wing Promotions: An Analysis of Rajesh Kumar Giri & Ors. vs. Union Of India & Ors.

Date: Feb 3, 2015

Enhancing Eligibility Criteria for BSF Air Wing Promotions: An Analysis of Rajesh Kumar Giri & Ors. vs. Union Of India & Ors. Introduction The case of Rajesh Kumar Giri & Ors. v. Union Of India &...

Capital Treatment of Entertainment Tax Subsidies Affirmed: Bougainvillea Multiplex Case Analysis

Date: Jan 31, 2015

Capital Treatment of Entertainment Tax Subsidies Affirmed: Bougainvillea Multiplex Case Analysis Introduction The case of Commissioner Of Income Tax-I v. Bougainvillea Multiplex Entertainment Centre...

Classification of Service Income and Deduction of Royalty Payments: Insights from Commissioner Of Income Tax-Vi v. M/S. Yum Restaurants (I) Pvt. Ltd.

Date: Jan 31, 2015

Classification of Service Income and Deduction of Royalty Payments: Insights from Commissioner Of Income Tax-Vi v. M/S. Yum Restaurants (I) Pvt. Ltd. Introduction The case of Commissioner Of Income...

Interpretation of Charitable Purpose under Income Tax Act: Insights from India Trade Promotion Organization v. DGIT (Exemptions) & Others

Date: Jan 23, 2015

Interpretation of Charitable Purpose under Income Tax Act: Insights from India Trade Promotion Organization v. DGIT (Exemptions) & Others Introduction The case of India Trade Promotion Organization...

Donaldson India Filters Systems Pvt. Ltd. v. DCIT: Clarifying Jurisdictional Constraints on Re-Assessment under Section 147 of the Income Tax Act

Date: Jan 20, 2015

Donaldson India Filters Systems Pvt. Ltd. v. DCIT: Clarifying Jurisdictional Constraints on Re-Assessment under Section 147 of the Income Tax Act Introduction The case of Donaldson India Filters...

Delhi High Court Upholds Section 10B Benefits for Customized Electronic Data Production in Commissioner Of Income Tax-Viii v. Ms. Kiran Kapoor

Date: Jan 20, 2015

Delhi High Court Upholds Section 10B Benefits for Customized Electronic Data Production in Commissioner Of Income Tax-Viii v. Ms. Kiran Kapoor Introduction The case of Commissioner Of Income Tax-Viii...

Enhanced Financial Disclosure in Matrimonial Maintenance Proceedings: Delhi High Court's Landmark Judgment

Date: Jan 15, 2015

Enhanced Financial Disclosure in Matrimonial Maintenance Proceedings: Delhi High Court's Landmark Judgment Introduction The case of Kusum Sharma v. Mahinder Kumar Sharma adjudicated by the Delhi High...

Jurisdiction in Cases under Section 138 of the Negotiable Instruments Act: Delhi High Court Upholds Territorial Jurisdiction Rules

Date: Jan 14, 2015

Jurisdiction in Cases under Section 138 of the Negotiable Instruments Act: Delhi High Court Upholds Territorial Jurisdiction Rules Introduction The case of Cisco Systems Capital (India) Pvt. Ltd. v....

Guidelines on Multiplier Selection and Future Prospects in Motor Accident Compensation: Delhi High Court in HDFC Ergo v. Smt. Lalta Devi & Ors.

Date: Jan 13, 2015

Guidelines on Multiplier Selection and Future Prospects in Motor Accident Compensation: Delhi High Court in HDFC Ergo General Insurance Co. Ltd. v. Smt. Lalta Devi & Ors. Introduction The case of...

Delhi High Court Affirms Territorial Jurisdiction in Section 138 NIOA Cases Post Commencement of Trial

Date: Jan 13, 2015

Delhi High Court Affirms Territorial Jurisdiction in Section 138 NIOA Cases Post Commencement of Trial Introduction The case of New Delhi Tele Tech Pvt. Ltd. v. M/S. Cisco Systems Capital (India)...

Clarifying TDS Obligations and Advance Tax Liabilities: Insights from Director Of Income Tax International Taxation v. GE Packaged Power Inc.

Date: Jan 13, 2015

Clarifying TDS Obligations and Advance Tax Liabilities: Insights from Director Of Income Tax International Taxation v. GE Packaged Power Inc. Introduction The case of Director Of Income Tax...

Capitalization of Non-Compete Fees in Majority Share Transfers: Analysis of Commissioner of Income Tax v. Shiv Raj Gupta

Date: Dec 23, 2014

Capitalization of Non-Compete Fees in Majority Share Transfers: Analysis of Commissioner of Income Tax v. Shiv Raj Gupta Introduction The case of The Commissioner Of Income Tax, Delhi-Iv v. Shiv Raj...

Ensuring Specificity in Show-Cause Notices: Insights from SSC v. Sudesh

Date: Dec 20, 2014

Ensuring Specificity in Show-Cause Notices: Insights from SSC v. Sudesh Introduction The case of Staff Selection Commission & Anr. Petitioners v. Sudesh dealt with the procedural fairness in the...