Delhi High Court Case Commentaries

Delhi High Court Upholds Exemption for DGCA-Approved Aircraft Engineering Institutes under Section 65(27) of Finance Act, 1994

Date: May 22, 2013

Delhi High Court Upholds Exemption for DGCA-Approved Aircraft Engineering Institutes under Section 65(27) of Finance Act, 1994 Introduction In the landmark case of M/S. Indian Institute Of Aircraft...

Invalidity of Reassessment Under Section 147: Insights from Commissioner of Income Tax IV v. M/S Insecticides (India) Ltd.

Date: May 21, 2013

Invalidity of Reassessment Under Section 147: Insights from Commissioner of Income Tax IV v. M/S Insecticides (India) Ltd. Introduction The case of Commissioner Of Income Tax-IV v. M/S. Insecticides...

Reaffirming the Applicability of Section 88E Rebate under Section 115JB: Insights from Commissioner Of Income Tax-II v. M/S. Mbl & Co. Ltd.

Date: May 18, 2013

Reaffirming the Applicability of Section 88E Rebate under Section 115JB: Insights from Commissioner Of Income Tax-II v. M/S. Mbl & Co. Ltd. Introduction The Delhi High Court's judgment in...

Recognition of Infringement and Passing Off Remedies for Registered Design Proprietors under the Designs Act, 2000

Date: May 16, 2013

Recognition of Infringement and Passing Off Remedies for Registered Design Proprietors under the Designs Act, 2000 Introduction The case of Mohan Lal v. Sona Paint & Hardwares, adjudicated by the...

Delhi High Court Establishes Strict Limits on Reassessment Proceedings Under Section 148 of the Income Tax Act

Date: May 14, 2013

Delhi High Court Establishes Strict Limits on Reassessment Proceedings Under Section 148 of the Income Tax Act Introduction The case of Maruti Suzuki India Ltd. v. Deputy Commissioner Of Income Tax...

Strict Adherence to Limitation Periods for Challenging Interim Arbitral Awards: Insights from Jhang Cooperative Group Housing Society Ltd. v. Pt. Munshi Ram And Associates Pvt. Ltd.

Date: May 10, 2013

Strict Adherence to Limitation Periods for Challenging Interim Arbitral Awards: Insights from Jhang Cooperative Group Housing Society Ltd. v. Pt. Munshi Ram And Associates Pvt. Ltd. Introduction The...

Suren International Pvt. Ltd. v. Commissioner of Income-Tax: A Landmark Judgment on Section 147/148 Reassessment

Date: May 8, 2013

Suren International Pvt. Ltd. v. Commissioner of Income-Tax: A Landmark Judgment on Section 147/148 Reassessment Introduction The case of Commissioner Of Income-Tax v. Suren International P. Ltd....

Clarifying Vicarious Liability under Section 141 of the Negotiable Instruments Act: Delhi High Court's Landmark Ruling in Sudeep Jain v. ECE Industries Ltd.

Date: May 7, 2013

Clarifying Vicarious Liability under Section 141 of the Negotiable Instruments Act: Delhi High Court's Landmark Ruling in Sudeep Jain v. M/S. ECE Industries Ltd. Introduction The case of Sudeep Jain...

Pentex Sales Corporation v. Commissioner of Sales Tax, Delhi: Selling Dealer's Responsibility to Validate ST-1 Forms

Date: May 7, 2013

Pentex Sales Corporation v. Commissioner of Sales Tax, Delhi: Selling Dealer's Responsibility to Validate ST-1 Forms Introduction The case of Pentex Sales Corporation v. Commissioner of Sales Tax,...

Reaffirmation of Regular Employment through Transparent Recruitment: Delhi High Court in Amrish Chanana & Ors v. Govt. Of NCT Of Delhi & Anr

Date: May 4, 2013

Reaffirmation of Regular Employment through Transparent Recruitment Amrish Chanana & Ors v. Govt. Of NCT Of Delhi & Anr Delhi High Court, Decision Date: May 3, 2013 Introduction The case of Amrish...

Delhi High Court Clarifies Burden of Proof under Section 68 of the Income Tax Act: Commissioner IT-V v. Nipuan Auto Pvt. Ltd.

Date: May 1, 2013

Delhi High Court Clarifies Burden of Proof under Section 68 of the Income Tax Act: Commissioner IT-V v. Nipuan Auto Pvt. Ltd. Introduction The case of Commissioner Income Tax-V v. Nipuan Auto Pvt....

Delhi High Court Establishes Limits on Arbitrator's Authority to Recall Orders in Atv Projects India Ltd. v. Indian Oil Corporation Ltd. & Anr

Date: Apr 30, 2013

Delhi High Court Establishes Limits on Arbitrator's Authority to Recall Orders in Atv Projects India Ltd. v. Indian Oil Corporation Ltd. & Anr Introduction The case of Atv Projects India Ltd. v....

Enforcement of 6th Central Pay Commission Recommendations: Protection of Pre-2006 Pensioners' Rights and Denial of Retrospective Arrears

Date: Apr 30, 2013

Enforcement of 6th Central Pay Commission Recommendations: Protection of Pre-2006 Pensioners' Rights and Denial of Retrospective Arrears Introduction The case of Union of India & Anr. Petitioners v....

Delhi High Court Establishes Strict Criteria for Reopening Assessments under Sections 147/148 of the Income Tax Act

Date: Apr 27, 2013

Delhi High Court Establishes Strict Criteria for Reopening Assessments under Sections 147/148 of the Income Tax Act Introduction In the landmark case of Commissioner Of Income Tax-II v. Living Media...

Courts' Limited Interference in Internal Association Disputes: A Precedent from Ashok Kumar v. SBI Officers Association

Date: Apr 27, 2013

Court’s Limited Interference in Internal Association Disputes: A Precedent from Ashok Kumar v. SBI Officers Association Introduction The case of Ashok Kumar & Anr. v. SBI Officers Association (Delhi...

Establishing Bonafide Need for Eviction Under Section 14(1)(e) of DRCA: Insights from Shri Gurcharan Lal Kumar v. Satyawati & Ors.

Date: Apr 26, 2013

Establishing Bonafide Need for Eviction Under Section 14(1)(e) of DRCA: Insights from Shri Gurcharan Lal Kumar v. Satyawati & Ors. Introduction The case of Shri Gurcharan Lal Kumar v. Srimati...

Delhi High Court Establishes Guidelines on Treatment of Interest Income and Abnormal Expenses in Transfer Pricing

Date: Apr 26, 2013

Delhi High Court Establishes Guidelines on Treatment of Interest Income and Abnormal Expenses in Transfer Pricing Introduction The case of Marubeni India Pvt. Ltd. v. Dit adjudicated by the Delhi...

Service Tax Exemption on Chit Fund Services Upheld in Delhi High Court

Date: Apr 24, 2013

Service Tax Exemption on Chit Fund Services Upheld in Delhi High Court Introduction In the landmark case of Delhi Chit Fund Association v. Union of India & Anr., decided by the Delhi High Court on...

Reaffirming the Limitations of 'Last Seen' Theory in Circumstantial Convictions: Narender Singh v. State Analysis

Date: Apr 24, 2013

Reaffirming the Limitations of 'Last Seen' Theory in Circumstantial Convictions: Narender Singh v. State Analysis Introduction The case of Narender Singh v. State adjudicated by the Delhi High Court...

Establishing the Commencement of Business in Real Estate Development: Insights from Commissioner Of Income Tax-Iv Petitioner v. M/S. Dhoomketu Builders & Development Pvt. Ltd.

Date: Apr 24, 2013

Establishing the Commencement of Business in Real Estate Development: Insights from Commissioner Of Income Tax-Iv Petitioner v. M/S. Dhoomketu Builders & Development Pvt. Ltd. Introduction The case...