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Delhi High Court Case Commentaries

Impact of Section 110(2) on Provisional Release under Section 110-A: Analysis of Jatin Ahuja v. Union Of India

Impact of Section 110(2) on Provisional Release under Section 110-A: Analysis of Jatin Ahuja v. Union Of India

Date: Sep 5, 2012
Impact of Section 110(2) on Provisional Release under Section 110-A: Analysis of Jatin Ahuja v. Union Of India Introduction The case of Jatin Ahuja Petitioner v. Union Of India And Ors. decided by...
Presumption and Deductibility of Business Expenses: Delhi High Court's Decision in Cit v. Indeo Airways Pvt. Ltd.

Presumption and Deductibility of Business Expenses: Delhi High Court's Decision in Cit v. Indeo Airways Pvt. Ltd.

Date: Sep 1, 2012
Presumption and Deductibility of Business Expenses: Delhi High Court's Decision in Cit v. Indeo Airways Pvt. Ltd. 1. Introduction The case of Cit v. Indeo Airways Pvt. Ltd. adjudicated by the Delhi...
CIT v. Modi Revlon Pvt. Ltd.: Defining the Nature of Royalty and Consultancy Expenditures

CIT v. Modi Revlon Pvt. Ltd.: Defining the Nature of Royalty and Consultancy Expenditures

Date: Aug 30, 2012
CIT v. Modi Revlon Pvt. Ltd.: Defining the Nature of Royalty and Consultancy Expenditures Introduction The case of CIT v. Modi Revlon Pvt. Ltd. adjudicated by the Delhi High Court on August 29, 2012,...
Delhi High Court Establishes Section 10A as Exemption Provision: Implications on EPZ Units and Loss Set-offs

Delhi High Court Establishes Section 10A as Exemption Provision: Implications on EPZ Units and Loss Set-offs

Date: Aug 28, 2012
Delhi High Court Establishes Section 10A as Exemption Provision: Implications on EPZ Units and Loss Set-offs Introduction The judgment in Cit v. Tei Technologies Pvt. Ltd. rendered by the Delhi High...
Treatment of Fringe Benefit Tax in Book Profit under Section 115JB: Cit v. Bhushan Steel Ltd. Analysis

Treatment of Fringe Benefit Tax in Book Profit under Section 115JB: Cit v. Bhushan Steel Ltd. Analysis

Date: Aug 25, 2012
Treatment of Fringe Benefit Tax in Book Profit under Section 115JB: Cit v. Bhushan Steel Ltd. Analysis Introduction The case of CIT v. Bhushan Steel Ltd. adjudicated by the Delhi High Court on August...
Section 17B of the Industrial Disputes Act: Determining the Commencement Date for Wages Under the Municipal Corporation of Delhi v. Santosh Kumari & Anr. S

Section 17B of the Industrial Disputes Act: Determining the Commencement Date for Wages Under the Municipal Corporation of Delhi v. Santosh Kumari & Anr. S

Date: Aug 25, 2012
Section 17B of the Industrial Disputes Act: Determining the Commencement Date for Wages Introduction The case of Municipal Corporation Of Delhi v. Santosh Kumari & Anr. S adjudicated by the Delhi...
Delhi High Court Upholds Next Higher Grade Pay under MACPS in Union Of India Petitioner v. Delhi Nurses Union

Delhi High Court Upholds Next Higher Grade Pay under MACPS in Union Of India Petitioner v. Delhi Nurses Union

Date: Aug 25, 2012
Delhi High Court Upholds Next Higher Grade Pay under MACPS in Union Of India Petitioner v. Delhi Nurses Union Introduction The case Union Of India Petitioner v. Delhi Nurses Union (Regd.) & Anr. S...
Delhi High Court Upholds Revenue's Treatment of Share Application Money as Undisclosed Income: Cit-Iv v. M/S Frostair P. Ltd.

Delhi High Court Upholds Revenue's Treatment of Share Application Money as Undisclosed Income: Cit-Iv v. M/S Frostair P. Ltd.

Date: Aug 25, 2012
Delhi High Court Upholds Revenue's Treatment of Share Application Money as Undisclosed Income: Cit-Iv v. M/S Frostair P. Ltd. Introduction The case of Cit-Iv v. M/S Frostair P. Ltd. adjudicated by...
Classification of Liquidated Damages as Debt under Companies Act: Tower Vision India Pvt. Ltd. v. Procall Private Limited

Classification of Liquidated Damages as Debt under Companies Act: Tower Vision India Pvt. Ltd. v. Procall Private Limited

Date: Aug 25, 2012
Classification of Liquidated Damages as Debt under Companies Act: Tower Vision India Pvt. Ltd. v. Procall Private Limited Introduction The case of Tower Vision India Pvt. Ltd. v. Procall Private...
Delhi High Court Upholds Unit Area Method in Property Taxation: A Landmark Ruling on Legislative Competence and Valuation Methods

Delhi High Court Upholds Unit Area Method in Property Taxation: A Landmark Ruling on Legislative Competence and Valuation Methods

Date: Aug 24, 2012
Delhi High Court Upholds Unit Area Method in Property Taxation: A Landmark Ruling on Legislative Competence and Valuation Methods Introduction The case of Vinod Krishna Kaul & Ors. v. Lt. Governor...
Proviso to Section 169(1) of the DMC Act: A Judicial Scrutiny in Gagan Makkar v. Union Of India

Proviso to Section 169(1) of the DMC Act: A Judicial Scrutiny in Gagan Makkar v. Union Of India

Date: Aug 24, 2012
Proviso to Section 169(1) of the DMC Act: A Judicial Scrutiny in Gagan Makkar & Another Petitioners v. Union Of India & Others Introduction The case of Gagan Makkar & Another Petitioners v. Union Of...
Delhi High Court Establishes Limitations on Grounds for Reopening Assessment under Section 148: Erroneous TDS Credit Does Not Constitute Income Escapement

Delhi High Court Establishes Limitations on Grounds for Reopening Assessment under Section 148: Erroneous TDS Credit Does Not Constitute Income Escapement

Date: Aug 24, 2012
Delhi High Court Establishes Limitations on Grounds for Reopening Assessment under Section 148: Erroneous TDS Credit Does Not Constitute Income Escapement Introduction The case of Asia Satellite...
De Minimis in Copyright Law: Landmark Delhi High Court Judgment in India TV Independent News Service Pvt. Ltd. v. Yashraj Films Pvt. Ltd.

De Minimis in Copyright Law: Landmark Delhi High Court Judgment in India TV Independent News Service Pvt. Ltd. v. Yashraj Films Pvt. Ltd.

Date: Aug 22, 2012
De Minimis in Copyright Law: Landmark Delhi High Court Judgment in India TV Independent News Service Pvt. Ltd. v. Yashraj Films Pvt. Ltd. Introduction The case of India TV Independent News Service...
Delhi High Court Establishes Clear Criteria for Registration of Charitable Trusts Under Section 12AA

Delhi High Court Establishes Clear Criteria for Registration of Charitable Trusts Under Section 12AA

Date: Aug 17, 2012
Delhi High Court Establishes Clear Criteria for Registration of Charitable Trusts Under Section 12AA Introduction The case of Director Of Income Tax v. Foundation Of Ophthalmic & Optometry Research...
Delhi High Court Clarifies Jurisdiction of Authority for Advance Rulings under Section 245R(2)

Delhi High Court Clarifies Jurisdiction of Authority for Advance Rulings under Section 245R(2)

Date: Aug 15, 2012
Delhi High Court Clarifies Jurisdiction of Authority for Advance Rulings under Section 245R(2) Introduction The case of Netapp B.V. v. The Authority For Advance Rulings & Ors. was adjudicated by the...
Enforceability of Memorandum of Understanding: Insights from Delhi High Court in KSL & Industries Ltd. v. NTCL

Enforceability of Memorandum of Understanding: Insights from Delhi High Court in KSL & Industries Ltd. v. NTCL

Date: Aug 15, 2012
Enforceability of Memorandum of Understanding: Insights from Delhi High Court in KSL & Industries Ltd. v. NTCL Introduction The case of KSL & Industries Ltd. Petitioner v. National Textile...
Specific Performance Denied: Jain v. Singh Establishes Stricter Standards for Enforcement of Property Sale Agreements

Specific Performance Denied: Jain v. Singh Establishes Stricter Standards for Enforcement of Property Sale Agreements

Date: Aug 9, 2012
Specific Performance Denied: Jain v. Singh Establishes Stricter Standards for Enforcement of Property Sale Agreements Introduction The case of Sushil Jain v. Meharban Singh adjudicated by the Delhi...
Delhi High Court Affirmed Strict Evidentiary Standards for Tax Additions Based on Gross Profit Rates in Cit v. Lachman Dass Bhatia

Delhi High Court Affirmed Strict Evidentiary Standards for Tax Additions Based on Gross Profit Rates in Cit v. Lachman Dass Bhatia

Date: Aug 8, 2012
Delhi High Court Affirmed Strict Evidentiary Standards for Tax Additions Based on Gross Profit Rates in Cit v. Lachman Dass Bhatia Introduction The case of Cit v. Lachman Dass Bhatia was adjudicated...
CIT v. Anil Kumar Bhatia: Affirmation of Section 153A Assessment Procedures

CIT v. Anil Kumar Bhatia: Affirmation of Section 153A Assessment Procedures

Date: Aug 8, 2012
CIT v. Anil Kumar Bhatia: Affirmation of Section 153A Assessment Procedures Introduction The case of Citizenship v. Anil Kumar Bhatia adjudicated by the Delhi High Court on August 7, 2012, revolves...
Guidelines on Estimation of Suppressed Income and Depreciation Claims: Delhi High Court in Commissioner Of Income Tax-VII v. Chetan Das Lachman Das

Guidelines on Estimation of Suppressed Income and Depreciation Claims: Delhi High Court in Commissioner Of Income Tax-VII v. Chetan Das Lachman Das

Date: Aug 8, 2012
Guidelines on Estimation of Suppressed Income and Depreciation Claims: Delhi High Court in Commissioner Of Income Tax-VII v. Chetan Das Lachman Das Introduction In the landmark case of Commissioner...
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