Delhi High Court Establishes Taxation on Unsold Property via Annual Letting Value in Commissioner of Income-Tax v. Ansal Housing Finance And Leasing Co. Ltd. Introduction In the landmark case of...
Mandate for Non-Arbitrary Grant of No Objection Certificates in Medical Student Migration: Trisha Gupta v. Guru Gobind Singh Indraprastha University Introduction The case of Trisha Gupta Petitioner...
Affirmation of Reassessment Proceedings under Section 148: Shumana Sen v. Commissioner Of Income Tax Introduction The case of Shumana Sen v. Commissioner Of Income Tax Xiv And Ors. adjudicated by the...
Phd Chamber of Commerce Judgment: Affirming Charitable Exemption under Section 11 Without Business Classification Introduction The case of Phd Chamber Of Commerce & Industry v. Director Of Income...
Registrar Proceedings Enjoy Absolute Privilege: Insights from B.C. Rana v. Seema Katoch (2012) Introduction The case of B.C. Rana v. Seema Katoch adjudicated by the Delhi High Court on October 15,...
Delhi High Court Reinforces Due Process in Special Audits Under Section 142(2A): DLF Commercial Projects Corp. Case Introduction In the landmark judgment of DLF Commercial Projects Corporation & Anr....
Expansion of 'Computer Software' Interpretation under Section 10A: Delhi High Court's Landmark Judgment in Commissioner Of Income Tax v. EDS Electronic Data Systems Introduction The case of...
Applicability of Section 292C to Assessment Proceedings: Insights from Commissioner Of Income Tax v. Sonal Constructions Introduction The case of Commissioner Of Income Tax v. Sonal Constructions...
International Exhaustion Principle Affirmed in Kapil Wadhwa v. Samsung Electronics: Implications for Trademark Law in India Introduction The case of Kapil Wadhwa & Ors. v. Samsung Electronics Co....
Recognition of Documentary Evidence Over Sole Witness Statements in Tax Deduction Claims Introduction In the landmark case of Commissioner Of Income Tax v. M/S. M.S International Ltd., decided by the...
Delhi High Court Establishes Rigorous Criteria for Section 69B Assessments in Cit v. Dinesh Jain Huf Introduction The case of Cit v. Dinesh Jain Huf adjudicated by the Delhi High Court on September...
BIS v. Director General of Income Tax: Clarifying Charitable Exemption for Statutory Bodies Introduction The case of Bureau Of Indian Standards (BIS) v. Director General Of Income Tax is a landmark...
Delhi High Court Reinforces Fair Hearing Principles in VAT Tribunal Composition Introduction The case of M/S. Kwality Restaurant & Ice-Cream Co. vs. The Commissioner Of VAT, Trade And Tax Department...
Defining 'Change of Opinion' Under Section 147 of the Income Tax Act: Insights from Commissioner Of Income Tax-Vi vs. Usha International Limited Introduction In the case of Commissioner Of Income...
Specific Performance and Consideration: Insights from A.K. Narula v. Iqbal Ahmed Introduction The case of A.K. Narula v. Iqbal Ahmed was adjudicated in the Delhi High Court on September 18, 2012....
Clarification on Section 263 and Section 14A of the Income Tax Act: Insights from Commissioner of Income Tax, Delhi vs. M/S DLF Ltd. 1. Introduction The case of Commissioner of Income Tax, Delhi vs....
Consent of Secured Creditors under Section 13(9) SARFAESI Act: Delhi High Court's Interpretation in Chemstar Organics v. Bank of Baroda Introduction The case Chemstar Organics India Limited v. Bank...
Reevaluation of Satpal v. State: Establishing Principles for Grievous Hurt under IPC Section 325 Introduction The case of Satpal v. State adjudicated by the Delhi High Court on September 17, 2012,...
Delhi High Court Establishes Guidelines for Admission of Additional Evidence and Manufacturing Criteria under Section 10B: CIT v. Arts Beauty Exports Introduction In the landmark case of Cit v. Arts...
Delhi High Court Rules STPI Approval Insufficient for Section 10-B Tax Exemption: Emphasizes Need for Specific EOU Certification Introduction The case of The Commissioner Of Income Tax v. Regency...