Delhi High Court Case Commentaries

Strengthening Obligations of Public Authorities under RTI: Insights from Union of India v. Vishwas Bhamburkar

Date: Sep 14, 2013

Strengthening Obligations of Public Authorities under RTI: Insights from Union of India v. Vishwas Bhamburkar Introduction The case of Union of India vs. Vishwas Bhamburkar adjudicated by the Delhi...

Interplay Between Section 25 and Section 27 of the Customs Act: Limitations on Refund Claims

Date: Sep 14, 2013

Interplay Between Section 25 and Section 27 of the Customs Act: Limitations on Refund Claims Introduction The case of Pioneer India Electronics Private Limited v. Union of India & Anr. adjudicated by...

Establishing Strict Liability and Compensation under Article 226: Taskinuddin & Ors v. State (NCT of Delhi) & Anr

Date: Sep 12, 2013

Establishing Strict Liability and Compensation under Article 226: Taskinuddin & Ors v. State (NCT of Delhi) & Anr Introduction The case of Taskinuddin & Ors v. State (NCT of Delhi) & Anr adjudicated...

Comprehensive Commentary on Commissioner of Income Tax v. New Delhi Television Ltd.

Date: Sep 11, 2013

Comprehensive Commentary on Commissioner of Income Tax v. New Delhi Television Ltd. 1. Introduction The case of Commissioner of Income Tax v. New Delhi Television Ltd. was adjudicated by the Delhi...

Delhi High Court's Landmark Ruling on Maintainability of Oppression Petitions by Majority Shareholders

Date: Sep 10, 2013

Delhi High Court's Landmark Ruling on Maintainability of Oppression Petitions by Majority Shareholders Introduction In the case of Gurpartap Singh & Anr. v. Vista Hospitality Pvt. Ltd. & Ors.,...

Delhi High Court Upholds Eviction Despite Unregistered Agreement to Sell: Emphasizing the Necessity of Proper Evidence and Registration

Date: Sep 10, 2013

Delhi High Court Upholds Eviction Despite Unregistered Agreement to Sell: Emphasizing the Necessity of Proper Evidence and Registration Introduction The case of Sanjay Singh v. M/S. Corporate...

Retrospective Application of Section 40(a)(ia) in Commissioner Of Income Tax Xiii v. Naresh Kumar

Date: Sep 7, 2013

Retrospective Application of Section 40(a)(ia) in Commissioner Of Income Tax Xiii v. Naresh Kumar Introduction The case of Commissioner Of Income Tax Xiii v. Naresh Kumar adjudicated by the Delhi...

Interest on Refunds: Delhi High Court's Landmark Ruling in India Trade Promotion Organisation v. Commissioner Of Income Tax

Date: Sep 7, 2013

Interest on Refunds: Delhi High Court's Landmark Ruling in India Trade Promotion Organisation v. Commissioner Of Income Tax Introduction The case of India Trade Promotion Organisation versus the...

Capital Nature of Grants from Holding Companies: Analysis of Commissioner of Income Tax v. M/S Handicrafts and Handlooms Export Corp. of India Ltd.

Date: Sep 6, 2013

Capital Nature of Grants from Holding Companies: Analysis of Commissioner of Income Tax v. M/S Handicrafts and Handlooms Export Corporation of India Ltd. 1. Introduction The case of Commissioner of...

Mandating Complete Disclosure of Material Facts in Income Tax Reassessments: Delhi High Court in OPG Metals & Finsec Ltd. v. CIT

Date: Aug 31, 2013

Mandating Complete Disclosure of Material Facts in Income Tax Reassessments: Delhi High Court in OPG Metals & Finsec Ltd. v. CIT Introduction The case of M/S. OPG Metals & Finsec Ltd. v. Commissioner...

Delhi High Court Clarifies Requirements for Imposing Penalties under Section 271G of the Income Tax Act

Date: Aug 31, 2013

Delhi High Court Clarifies Requirements for Imposing Penalties under Section 271G of the Income Tax Act Introduction The case of Commissioner Of Income Tax-Ii v. M/S. Leroy Somer & Controls (India)...

Statutory Employment Protections Supersede Contractual Appointments: Delhi High Court in Army Public School v. Nain

Date: Aug 31, 2013

Statutory Employment Protections Supersede Contractual Appointments: Delhi High Court in Army Public School v. Nain Introduction The case of Army Public School & Anr. Petitioners v. Narendra Singh...

Full and True Disclosure Essential for Reopening Assessments under Section 148: Delhi High Court in Smcc Construction vs. ACIT

Date: Aug 24, 2013

Full and True Disclosure Essential for Reopening Assessments under Section 148: Delhi High Court in Smcc Construction vs. ACIT Introduction The case of M/S Smcc Construction India Ltd. v. Assistant...

Clarification on Waiver of Interest under Section 215 and Rule 40 – M/S Kelvinator of India Ltd. v. CIT

Date: Aug 24, 2013

Clarification on Waiver of Interest under Section 215 and Rule 40 M/S Kelvinator of India Ltd. v. The Commissioner of Income Tax & Ors. S Court: Delhi High Court | Date: August 23, 2013 Introduction...

Termination of Contractual Employment and Natural Justice: Union of India v. Satish Joshi

Date: Aug 15, 2013

Termination of Contractual Employment and Natural Justice: Union of India v. Satish Joshi Introduction The case of Union of India and Anr v. Satish Joshi is a significant judicial decision rendered...

Elective Subject Interpretation in T.G.T Recruitment: Delhi High Court Sets New Precedent

Date: Aug 8, 2013

Elective Subject Interpretation in T.G.T Recruitment: Delhi High Court Sets New Precedent Introduction The case Govt. Of NCT Of Delhi & Ors. Petitioners v. Sachin Gupta, adjudicated by the Delhi High...

Enhancing Procedural Fairness in Passport Impoundment: Insights from Manish Kumar Mittal v. Chief Passport Officer

Date: Aug 6, 2013

Enhancing Procedural Fairness in Passport Impoundment: Insights from Manish Kumar Mittal v. Chief Passport Officer Introduction The case of Manish Kumar Mittal v. Chief Passport Officer & Anr....

Delhi High Court Establishes One-Year Limitation for Interest Recovery under Section 11A of Excise Act in Hindustan Insecticides Ltd. v. Commissioner Central Excise

Date: Aug 3, 2013

Delhi High Court Establishes One-Year Limitation for Interest Recovery under Section 11A of Excise Act in Hindustan Insecticides Ltd. v. Commissioner Central Excise Introduction The case of Hindustan...

Clarifying Section 10(10CC): Insights from Yoshio Kubo v. Commissioner Of Income Tax

Date: Aug 1, 2013

Clarifying Section 10(10CC): Insights from Yoshio Kubo v. Commissioner Of Income Tax Introduction Yoshio Kubo v. Commissioner Of Income Tax is a landmark judgment delivered by the Delhi High Court on...

Delhi High Court Reinforces Penalty Provisions Under Section 271(1)(c) for Non-Bona-Fide Claims under Section 80IA

Date: Jul 30, 2013

Delhi High Court Reinforces Penalty Provisions Under Section 271(1)(c) for Non-Bona-Fide Claims under Section 80IA Introduction The case of HCIL Kalindee ARSSPL (JV) & HCIL Arsspl Triveni (JV) v....