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Delhi High Court Case Commentaries

Reevaluation of Unexplained Stock Discrepancies and Surcharge Compliance: Insights from Commissioner Of Income Tax v. D.D Gears Ltd.

Reevaluation of Unexplained Stock Discrepancies and Surcharge Compliance: Insights from Commissioner Of Income Tax v. D.D Gears Ltd.

Date: Aug 4, 2012
Reevaluation of Unexplained Stock Discrepancies and Surcharge Compliance: Insights from Commissioner Of Income Tax v. D.D Gears Ltd. Introduction The case of Commissioner Of Income Tax v. D.D Gears...
Expanding the Scope of Cost Awards in Motor Claims: ICICI Lombard v. Kanti Devi & Ors.

Expanding the Scope of Cost Awards in Motor Claims: ICICI Lombard v. Kanti Devi & Ors.

Date: Jul 31, 2012
Expanding the Scope of Cost Awards in Motor Claims: ICICI Lombard v. Kanti Devi & Ors. Introduction The case of ICICI Lombard General Insurance Co. Ltd. v. Kanti Devi & Ors. adjudicated by the Delhi...
Delhi High Court Upholds AO’s Addition Under Section 68 in Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd.

Delhi High Court Upholds AO’s Addition Under Section 68 in Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd.

Date: Jul 31, 2012
Delhi High Court Upholds AO’s Addition Under Section 68 in Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd. Introduction In the landmark judgment Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd., decided by...
Delhi High Court Reinforces Procedural Compliance in CHA License Suspension under CHALR 2004

Delhi High Court Reinforces Procedural Compliance in CHA License Suspension under CHALR 2004

Date: Jul 31, 2012
Delhi High Court Reinforces Procedural Compliance in CHA License Suspension under CHALR 2004 Introduction The case of Schankar Clearing & Forwarding v. Commissioner Of Customs (Import & General)...
Delhi High Court Upholds Anti-Dissection Rule in Trademark Infringement: Cadila Healthcare Ltd. v. Aureate Healthcare Pvt. Ltd.

Delhi High Court Upholds Anti-Dissection Rule in Trademark Infringement: Cadila Healthcare Ltd. v. Aureate Healthcare Pvt. Ltd.

Date: Jul 31, 2012
Delhi High Court Upholds Anti-Dissection Rule in Trademark Infringement: Cadila Healthcare Ltd. v. Aureate Healthcare Pvt. Ltd. Introduction The case of Cadila Healthcare Ltd. v. Aureate Healthcare...
Validity of Section 142A References in Income Tax Assessments: Insights from Cit v. M/S Ambience Developers

Validity of Section 142A References in Income Tax Assessments: Insights from Cit v. M/S Ambience Developers

Date: Jul 28, 2012
Validity of Section 142A References in Income Tax Assessments: Insights from Cit v. M/S Ambience Developers Introduction The case of CIT v. M/S Ambience Developers And Infrastructure Pvt. Ltd....
PCM Act Supersedes Personal Laws in Child Marriage Validity: Analyzing Lajja Devi & Ors. v. State & Ors.

PCM Act Supersedes Personal Laws in Child Marriage Validity: Analyzing Lajja Devi & Ors. v. State & Ors.

Date: Jul 28, 2012
PCM Act Supersedes Personal Laws in Child Marriage Validity: Analyzing Lajja Devi & Ors. v. State & Ors. Introduction Lajja Devi & Ors. v. State & Ors. is a landmark judgment delivered by the Delhi...
Delhi High Court Establishes Reassessment Proceedings Under Section 147/148 Applicable Despite Section 172

Delhi High Court Establishes Reassessment Proceedings Under Section 147/148 Applicable Despite Section 172

Date: Jul 27, 2012
Delhi High Court Establishes Reassessment Proceedings Under Section 147/148 Applicable Despite Section 172 Introduction In the case of Emirates Shipping Line, FZE Petitioner v. Assistant Director Of...
Granting Leave to Defend in Landlord's Bona Fide Requirement: S.K Seth & Sons v. Vijay Bhalla

Granting Leave to Defend in Landlord's Bona Fide Requirement: S.K Seth & Sons v. Vijay Bhalla

Date: Jul 26, 2012
Granting Leave to Defend in Landlord's Bona Fide Requirement: S.K Seth & Sons v. Vijay Bhalla Introduction The case of S.K Seth & Sons v. Vijay Bhalla, adjudicated by the Delhi High Court on July 25,...
Delhi High Court Upholds Duty Drawback Eligibility for Merchant Exporters Sourcing from Open Market

Delhi High Court Upholds Duty Drawback Eligibility for Merchant Exporters Sourcing from Open Market

Date: Jul 24, 2012
Delhi High Court Upholds Duty Drawback Eligibility for Merchant Exporters Sourcing from Open Market Introduction In the case of Commissioner Of Customs (Export) Petitioner v. Kultar Export,...
Set-off of Brought Forward Business Loss Against Non-Business Income: Lavish Apartment Ltd. v. Asst Commissioner of Income Tax

Set-off of Brought Forward Business Loss Against Non-Business Income: Lavish Apartment Ltd. v. Asst Commissioner of Income Tax

Date: Jul 24, 2012
Set-off of Brought Forward Business Loss Against Non-Business Income: M/S. Lavish Apartment (P.) Ltd. v. Asst. Commissioner Of Income Tax Introduction The case of M/S. Lavish Apartment (P.) Ltd. v....
Strengthening Legal Defenses Under Section 138: Insights from Niraj v. Ramesh Pratap Singh Raju Singh

Strengthening Legal Defenses Under Section 138: Insights from Niraj v. Ramesh Pratap Singh Raju Singh

Date: Jul 24, 2012
Strengthening Legal Defenses Under Section 138: Insights from Niraj v. Ramesh Pratap Singh Raju Singh Introduction The case of Niraj v. Ramesh Pratap Singh Raju Singh adjudicated by the Delhi High...
Doctrine of Cessation of Liability under Section 41(1) of IT Act: Cit v. Chipsoft Technology Pvt. Ltd.

Doctrine of Cessation of Liability under Section 41(1) of IT Act: Cit v. Chipsoft Technology Pvt. Ltd.

Date: Jul 21, 2012
Doctrine of Cessation of Liability under Section 41(1) of IT Act: Cit v. Chipsoft Technology Pvt. Ltd. Introduction The case of Cit v. Chipsoft Technology Pvt. Ltd., adjudicated by the Delhi High...
Revisiting the Burden of Proof in Income Tax Assessments: Insights from Cit v. Independent Media Pvt. Ltd.

Revisiting the Burden of Proof in Income Tax Assessments: Insights from Cit v. Independent Media Pvt. Ltd.

Date: Jul 21, 2012
Revisiting the Burden of Proof in Income Tax Assessments: Insights from Cit v. Independent Media Pvt. Ltd. Introduction The case of CIT v. Independent Media Pvt. Ltd. adjudicated by the Delhi High...
Clarification on Applicability of Section 14A for Deductions under Chapter VIA in Income Tax Act: Commissioner of Income Tax v. M/S Kribhco

Clarification on Applicability of Section 14A for Deductions under Chapter VIA in Income Tax Act: Commissioner of Income Tax v. M/S Kribhco

Date: Jul 19, 2012
Clarification on Applicability of Section 14A for Deductions under Chapter VIA in Income Tax Act: Commissioner of Income Tax v. M/S Kribhco Introduction The case of Commissioner of Income Tax v. M/S....
Set-Off of Interest on Deposits Against Borrowed Funds for Business Expansion: Ntpc Sail Power Case

Set-Off of Interest on Deposits Against Borrowed Funds for Business Expansion: Ntpc Sail Power Case

Date: Jul 18, 2012
Set-Off of Interest on Deposits Against Borrowed Funds for Business Expansion: Ntpc Sail Power Case Introduction The case of Ntpc Sail Power Company Pvt. Ltd. v. Central Income Tax, adjudicated by...
Delhi High Court Reinforces Inflation and Minimum Wages in Motor Accident Compensation: Rakhi v. Satish Kumar & Ors.

Delhi High Court Reinforces Inflation and Minimum Wages in Motor Accident Compensation: Rakhi v. Satish Kumar & Ors.

Date: Jul 17, 2012
Delhi High Court Reinforces Inflation and Minimum Wages Considerations in Motor Accident Compensation: Rakhi v. Satish Kumar & Ors. Introduction The case of Rakhi v. Satish Kumar & Ors. was...
Voidness of Termination Without Compliance of Section 33(2)(b) Industrial Disputes Act: Insights from Tops Security Ltd. v. Subhash Chander Jha

Voidness of Termination Without Compliance of Section 33(2)(b) Industrial Disputes Act: Insights from Tops Security Ltd. v. Subhash Chander Jha

Date: Jul 17, 2012
Voidness of Termination Without Compliance of Section 33(2)(b) Industrial Disputes Act: Insights from Tops Security Ltd. v. Subhash Chander Jha Introduction The case of Tops Security Ltd. v. Subhash...
Delhi High Court Upholds Transparency Over Commercial Interests in RTI Act: Precedent in Air India Ltd. v. Virender Singh

Delhi High Court Upholds Transparency Over Commercial Interests in RTI Act: Precedent in Air India Ltd. v. Virender Singh

Date: Jul 17, 2012
Delhi High Court Upholds Transparency Over Commercial Interests in RTI Act: Precedent in Air India Ltd. & Anr. v. Virender Singh Introduction The case of General Manager Finance Air India Ltd. & Anr....
Delhi High Court Clarifies RTI Disclosure of Disciplinary Records Over Privacy Exemptions

Delhi High Court Clarifies RTI Disclosure of Disciplinary Records Over Privacy Exemptions

Date: Jul 14, 2012
Delhi High Court Clarifies RTI Disclosure of Disciplinary Records Over Privacy Exemptions Introduction The case of UPSC Petitioner v. R.K Jain adjudicated by the Delhi High Court on July 13, 2012,...
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