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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. 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 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 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 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 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 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. 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 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 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 & 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 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. Introduction The case of India TV Independent News Service...
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) 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 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 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 Introduction The case of Cit v. Lachman Dass Bhatia was adjudicated...
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 Introduction In the landmark case of Commissioner...