Delhi High Court Case Commentaries

Revenue vs. Capital Expenditure in Software Development: Insights from CIT - I v. Acl Wireless Ltd.

Date: Dec 11, 2013

Revenue vs. Capital Expenditure in Software Development: Insights from CIT - I v. Acl Wireless Ltd. Introduction The case of CIT - I v. Acl Wireless Ltd. adjudicated by the Delhi High Court on...

Colgate v. Hindustan Unilever: Advancing the Boundaries of Disparagement in Comparative Advertising

Date: Dec 11, 2013

Colgate v. Hindustan Unilever: Advancing the Boundaries of Disparagement in Comparative Advertising Introduction The case of Colgate Palmolive Company and Anr. v. Hindustan Unilever Ltd., adjudicated...

Civil Jurisdiction under SARFAESI Act in Cases of Alleged Fraud: Ashok Kumar Raizada v. Bank of Rajasthan

Date: Dec 10, 2013

Civil Jurisdiction under SARFAESI Act in Cases of Alleged Fraud: Ashok Kumar Raizada v. Bank of Rajasthan Introduction The case of Ashok Kumar Raizada v. Bank of Rajasthan adjudicated by the Delhi...

Delhi High Court Establishes Precedent on Commissioner’s Authority under Section 263 and Interpretation of Section 115JA in Commissioner Of Income Tax v. Goetze (India) Limited

Date: Dec 10, 2013

Delhi High Court Establishes Precedent on Commissioner’s Authority under Section 263 and Interpretation of Section 115JA in Commissioner Of Income Tax v. Goetze (India) Limited Introduction The case...

Procedural Adherence in Amending Bar Association Rules: Insights from Delhi Bar Association v. Delhi High Court Bar Association

Date: Dec 4, 2013

Procedural Adherence in Amending Bar Association Rules: Insights from Delhi Bar Association & Others v. Delhi High Court Bar Association & Another S Introduction The case of Delhi Bar Association &...

M.A Panjwani v. Registrar Of Companies: Establishing 'Just' as a Basis for Restoration under Section 560(6) of the Companies Act, 1956

Date: Dec 3, 2013

M.A Panjwani v. Registrar Of Companies: Establishing 'Just' as a Basis for Restoration under Section 560(6) of the Companies Act, 1956 1. Introduction The case of M.A Panjwani Petitioner v. Registrar...

Adjudication of Tenancy Disputes: Insights from P.S Jain Co. Ltd. v. Atma Ram Properties

Date: Dec 3, 2013

Adjudication of Tenancy Disputes: Insights from P.S Jain Co. Ltd. v. Atma Ram Properties Introduction The case of P.S Jain Co. Ltd. v. Atma Ram Properties (P) Ltd. & Anr. S adjudicated by the Delhi...

Delhi High Court Establishes Rigorous Standards for Section 68 Additions: Commissioner Of Income Tax-Ii v. MAF Academy P. Ltd.

Date: Nov 29, 2013

Delhi High Court Establishes Rigorous Standards for Section 68 Additions: Commissioner Of Income Tax-II v. MAF Academy P. Ltd. Introduction The case of Commissioner Of Income Tax-II v. MAF Academy P....

Assessee's Obligation to Prove Creditworthiness Affirmed in CIT v. N Tarika Properties Investment Pvt. Ltd.

Date: Nov 29, 2013

Assessee's Obligation to Prove Creditworthiness Affirmed in CIT v. N Tarika Properties Investment Pvt. Ltd. Introduction The case of Commissioner Of Income Tax v. N Tarika Properties Investment Pvt....

Enforcement of Lease Expiration and Ejection Decrees on Admissions: Precision Steels v. Reeta Salwan

Date: Nov 28, 2013

Enforcement of Lease Expiration and Ejection Decrees on Admissions: Precision Steels v. Reeta Salwan Introduction The case of M/S. Precision Steels v. Reeta Salwan adjudicated by the Delhi High Court...

Delhi High Court's Landmark Ruling on SC/ST Reservation for Migrants: Ravindra Devi & Ors v. Govt. Of NCT Of Delhi & Ors

Date: Nov 28, 2013

Delhi High Court's Landmark Ruling on SC/ST Reservation for Migrants Introduction The case Ravindra Devi & Ors v. Govt. Of NCT Of Delhi & Ors adjudicated by the Delhi High Court on November 27, 2013,...

Comprehensive Commentary on CIT Delhi XVI v. Arun Malhotra: Upholding Rigorous Standards in Block Assessment

Date: Nov 26, 2013

Rejection of Inadequate Evidence in Block Assessment Procedures: Delhi High Court Upholds Revenue's Position in CIT Delhi XVI v. Arun Malhotra Introduction The case of Commissioner of Income Tax,...

Delhi High Court Upholds Additions Under Section 68 in Income Tax Act – A Landmark Judgment

Date: Nov 23, 2013

Delhi High Court Upholds Additions Under Section 68 in Income Tax Act – A Landmark Judgment Introduction The case of Commissioner of Income Tax v. N.R. Portfolio Pvt. Ltd. was adjudicated by the...

Director of Income Tax v. Infrasoft Ltd.: Defining Royalty vs. Business Income in Software Licensing under DTAA

Date: Nov 23, 2013

Director of Income Tax v. Infrasoft Ltd.: Defining Royalty vs. Business Income in Software Licensing under DTAA Introduction The case of Director of Income Tax v. Infrasoft Ltd. is a landmark...

Delhi High Court Upholds Plaintiffs' Ownership Claim Amidst Fraud Allegations Under SARFAESI Act

Date: Nov 20, 2013

Delhi High Court Upholds Plaintiffs' Ownership Claim Amidst Fraud Allegations Under SARFAESI Act Introduction The Delhi High Court, in the case of Ritu Gupta v. Usha Dhand (IA No. 6970 of 2011),...

Service Tax on Composite Contracts: Comprehensive Analysis of G.D Builders v. UOI and Anr.

Date: Nov 14, 2013

Service Tax on Composite Contracts: Comprehensive Analysis of G.D Builders Petitioner v. UOI And Anr. Introduction The case of G.D Builders Petitioner v. UOI And Anr. was adjudicated by the Delhi...

Arbitration Prevails Over TDSAT Jurisdiction in Viom Network Ltd. & Anr v. S Tel Pvt. Ltd. & Anr

Date: Nov 12, 2013

Arbitration Prevails Over TDSAT Jurisdiction in Viom Network Ltd. & Anr v. S Tel Pvt. Ltd. & Anr Introduction The case of Viom Network Ltd. & Anr v. S Tel Pvt. Ltd. & Anr, adjudicated by the Delhi...

Delhi High Court Clarifies Jurisdiction on Condonation of Delays in Re-filing Under Section 34 of the Arbitration and Conciliation Act, 1996

Date: Nov 8, 2013

Delhi High Court Clarifies Jurisdiction on Condonation of Delays in Re-filing Under Section 34 of the Arbitration and Conciliation Act, 1996 Introduction The case of Dda v. Durga Construction Co....

Delhi High Court Confirms Liability for Interest under Section 234B in Absence of TDS by Payer

Date: Nov 8, 2013

Delhi High Court Confirms Liability for Interest under Section 234B in Absence of TDS by Payer Introduction The judgment in Dit-I, International Taxation Petitioner v. Alcatel Lucent USA, Inc....

Delhi High Court Establishes Rights for Contractual Paramedical Staff in Sonia Gandhi & Ors v. Govt. Of NCT Of Delhi & Ors

Date: Nov 7, 2013

Delhi High Court Establishes Rights for Contractual Paramedical Staff in Sonia Gandhi & Ors v. Govt. Of NCT Of Delhi & Ors Introduction The case of Sonia Gandhi & Ors v. Govt. Of NCT Of Delhi & Ors...