Delhi High Court Case Commentaries

Icon Buildcon Pvt. Ltd. v. Aggarwal Developers Pvt. Ltd.: Clarifying the Applicability of Section 138 in Cases Involving Stop Payment Instructions

Date: Apr 24, 2014

Icon Buildcon Pvt. Ltd. v. Aggarwal Developers Pvt. Ltd.: Clarifying the Applicability of Section 138 in Cases Involving Stop Payment Instructions Introduction The case of Icon Buildcon Pvt. Ltd. v....

Delhi High Court Establishes Stringent Criteria for Trademark Infringement and Passing Off in S. Oliver vs. Jaikara Apparels

Date: Apr 23, 2014

Delhi High Court Establishes Stringent Criteria for Trademark Infringement and Passing Off in S. Oliver vs. Jaikara Apparels Introduction The case of S. Oliver Bernd Freier GmbH & Co. v. Jaikara...

Capital Gains vs Business Income: Delhi High Court Clarifies Classification of Share Transactions

Date: Apr 22, 2014

Capital Gains vs Business Income: Delhi High Court Clarifies Classification of Share Transactions Introduction The case of Commissioner of Income Tax-Iv v. M/S. D & M Components Ltd. adjudicated by...

Delhi High Court Rules Limitation Period for Customs Duty Refunds Cannot Be Imposed Retrospectively via Notifications

Date: Apr 17, 2014

Delhi High Court Rules Limitation Period for Customs Duty Refunds Cannot Be Imposed Retrospectively via Notifications Introduction The case of Sony India Private Limited v. Commissioner Of Customs,...

Co-Ownership and Bonafide Requirement in Eviction Proceedings under the Delhi Rent Control Act: Analysis of Puran Chand Aggarwal v. Lekh Raj

Date: Apr 17, 2014

Co-Ownership and Bonafide Requirement in Eviction Proceedings under the Delhi Rent Control Act: Analysis of Puran Chand Aggarwal v. Lekh Raj Introduction The case of Puran Chand Aggarwal v. Lekh Raj...

Delhi High Court Upholds Penalty for Concealment of Income in Kalindi Rail Nirman Engg. Ltd. Case

Date: Apr 16, 2014

Delhi High Court Upholds Penalty for Concealment of Income in Kalindi Rail Nirman Engg. Ltd. Case Introduction The case of Commissioner Of Income Tax Delhi-II v. Kalindi Rail Nirman Engg. Ltd....

Clarification on the Use of Section 142(2A) for Special Audits in Complex Accounting Methods: DLF Ltd. v. Additional Commissioner of Income Tax & Anr.

Date: Mar 29, 2014

Clarification on the Use of Section 142(2A) for Special Audits in Complex Accounting Methods: DLF Ltd. v. Additional Commissioner of Income Tax & Anr. Introduction The case of DLF Ltd. And Another...

Delhi High Court Establishes Harmonious Application of HCCAR 2009 and AAI Waiver Policies in Demurrage Charge Waivers

Date: Mar 29, 2014

Delhi High Court Establishes Harmonious Application of HCCAR 2009 and AAI Waiver Policies in Demurrage Charge Waivers Introduction The case of Trip Communication Pvt. Ltd. v. Union Of India & Others...

Enforcement of Registered Sale Deeds Under the Indian Evidence Act: Insights from Karan Madaan v. Nageshwar Pandey

Date: Mar 27, 2014

Enforcement of Registered Sale Deeds Under the Indian Evidence Act: Insights from Karan Madaan v. Nageshwar Pandey Introduction The case of Karan Madaan v. Nageshwar Pandey adjudicated by the Delhi...

Determination of Multiplier in Compensation under Motor Vehicles Act: Age of Deceased Prevails over Age of Dependents - Delhi High Court’s Landmark Judgement

Date: Mar 25, 2014

Determination of Multiplier in Compensation under Motor Vehicles Act: Age of Deceased Prevails over Age of Dependents Introduction The case of Mohd. Hasnain And Others v. Jagram Meena And Others...

Delhi High Court Establishes Trans-Border Reputation in Trademark Infringement: Mind Gym Ltd. v. Mindgym Kids Library

Date: Mar 22, 2014

Delhi High Court Establishes Trans-Border Reputation in Trademark Infringement: Mind Gym Ltd. v. Mindgym Kids Library Introduction The case of Mind Gym Ltd. v. Mindgym Kids Library (P) Ltd....

Delhi High Court Establishes Strict Compliance with Section 13(1)(c)(ii) for Section 11 Exemptions in Charitable Trusts

Date: Mar 19, 2014

Delhi High Court Establishes Strict Compliance with Section 13(1)(c)(ii) for Section 11 Exemptions in Charitable Trusts Introduction In the landmark case of Director Of Income Tax (Exemption) v....

Delhi High Court Establishes Accrual Date for Booking Rights in Capital Gains Taxation

Date: Mar 15, 2014

Delhi High Court Establishes Accrual Date for Booking Rights in Capital Gains Taxation Introduction The judgment in Sh. Gulshan Malik v. Commissioner Of Income Tax delivered by the Delhi High Court...

Proportionality in Customs House Agents Licensing: Ashiana Cargo Services v. Commissioner of Customs

Date: Mar 15, 2014

Proportionality in Customs House Agents Licensing: Ashiana Cargo Services v. Commissioner of Customs Introduction The case of M/S. Ashiana Cargo Services v. Commissioner Of Customs (I&G) adjudicated...

Forensic-Convergent Proof and Consistent Multiple Dying Declarations: Confirmation of Death Penalty in a “Rarest of Rare” Gang Rape–Murder

Date: Mar 14, 2014

Forensic-Convergent Proof and Consistent Multiple Dying Declarations: Confirmation of Death Penalty in a “Rarest of Rare” Gang Rape–Murder 1) Introduction Case: State Through Reference Petitioner v....

Delhi High Court Establishes Broad Interpretation of 'Vocational Training Institute' for Service Tax Exemptions

Date: Mar 11, 2014

Delhi High Court Establishes Broad Interpretation of 'Vocational Training Institute' for Service Tax Exemptions Introduction The case of Commissioner Of Service Tax, (Delhi) Petitioner v. Ashu...

Limited Judicial Interference in Arbitration Awards: National Highways Authority Of India v. Lanco Infratech Ltd.

Date: Mar 8, 2014

Limited Judicial Interference in Arbitration Awards: National Highways Authority Of India v. Lanco Infratech Ltd. Introduction The case of National Highways Authority Of India v. Lanco Infratech Ltd....

Delhi High Court Upholds Territorial Jurisdiction Based on Arbitral Seat in Ion Exchange v. Panasonic Electric Works

Date: Mar 5, 2014

Delhi High Court Upholds Territorial Jurisdiction Based on Arbitral Seat in Ion Exchange v. Panasonic Electric Works Introduction The case of Ion Exchange (India) Limited v. Panasonic Electric Works...

Sharad P. Jagtiani v. Edelweiss Securities Limited: Affirming Arbitration Invocation via Written Statement under Section 8 of the Arbitration and Conciliation Act, 1996

Date: Mar 4, 2014

Sharad P. Jagtiani v. Edelweiss Securities Limited: Affirming Arbitration Invocation via Written Statement under Section 8 of the Arbitration and Conciliation Act, 1996 1. Introduction The case of...

Acorus Unitech Wireless Pvt. Ltd. v. ACAIT: Clarifying Reassessment Proceedings under Sections 147/148

Date: Mar 1, 2014

Acorus Unitech Wireless Pvt. Ltd. v. Assistant Commissioner of Income Tax: Clarifying Reassessment Proceedings under Sections 147/148 Introduction The case of Acorus Unitech Wireless Private Limited...