Delhi High Court Case Commentaries

Section 17B of the Industrial Disputes Act: Determining the Commencement Date for Wages Under the Municipal Corporation of Delhi v. Santosh Kumari & Anr. S

Date: Aug 25, 2012

Section 17B of the Industrial Disputes Act: Determining the Commencement Date for Wages Introduction The case of Municipal Corporation Of Delhi v. Santosh Kumari & Anr. S adjudicated by the Delhi...

Delhi High Court Upholds Next Higher Grade Pay under MACPS in Union Of India Petitioner v. Delhi Nurses Union

Date: Aug 25, 2012

Delhi High Court Upholds Next Higher Grade Pay under MACPS in Union Of India Petitioner v. Delhi Nurses Union Introduction The case Union Of India Petitioner v. Delhi Nurses Union (Regd.) & Anr. S...

Delhi High Court Upholds Revenue's Treatment of Share Application Money as Undisclosed Income: Cit-Iv v. M/S Frostair P. Ltd.

Date: Aug 25, 2012

Delhi High Court Upholds Revenue's Treatment of Share Application Money as Undisclosed Income: Cit-Iv v. M/S Frostair P. Ltd. Introduction The case of Cit-Iv v. M/S Frostair P. Ltd. adjudicated by...

Classification of Liquidated Damages as Debt under Companies Act: Tower Vision India Pvt. Ltd. v. Procall Private Limited

Date: Aug 25, 2012

Classification of Liquidated Damages as Debt under Companies Act: Tower Vision India Pvt. Ltd. v. Procall Private Limited Introduction The case of Tower Vision India Pvt. Ltd. v. Procall Private...

Delhi High Court Upholds Unit Area Method in Property Taxation: A Landmark Ruling on Legislative Competence and Valuation Methods

Date: Aug 24, 2012

Delhi High Court Upholds Unit Area Method in Property Taxation: A Landmark Ruling on Legislative Competence and Valuation Methods Introduction The case of Vinod Krishna Kaul & Ors. v. Lt. Governor...

Proviso to Section 169(1) of the DMC Act: A Judicial Scrutiny in Gagan Makkar v. Union Of India

Date: Aug 24, 2012

Proviso to Section 169(1) of the DMC Act: A Judicial Scrutiny in Gagan Makkar & Another Petitioners v. Union Of India & Others Introduction The case of Gagan Makkar & Another Petitioners v. Union Of...

Delhi High Court Establishes Limitations on Grounds for Reopening Assessment under Section 148: Erroneous TDS Credit Does Not Constitute Income Escapement

Date: Aug 24, 2012

Delhi High Court Establishes Limitations on Grounds for Reopening Assessment under Section 148: Erroneous TDS Credit Does Not Constitute Income Escapement Introduction The case of Asia Satellite...

De Minimis in Copyright Law: Landmark Delhi High Court Judgment in India TV Independent News Service Pvt. Ltd. v. Yashraj Films Pvt. Ltd.

Date: Aug 22, 2012

De Minimis in Copyright Law: Landmark Delhi High Court Judgment in India TV Independent News Service Pvt. Ltd. v. Yashraj Films Pvt. Ltd. Introduction The case of India TV Independent News Service...

Delhi High Court Establishes Clear Criteria for Registration of Charitable Trusts Under Section 12AA

Date: Aug 17, 2012

Delhi High Court Establishes Clear Criteria for Registration of Charitable Trusts Under Section 12AA Introduction The case of Director Of Income Tax v. Foundation Of Ophthalmic & Optometry Research...

Delhi High Court Clarifies Jurisdiction of Authority for Advance Rulings under Section 245R(2)

Date: Aug 15, 2012

Delhi High Court Clarifies Jurisdiction of Authority for Advance Rulings under Section 245R(2) Introduction The case of Netapp B.V. v. The Authority For Advance Rulings & Ors. was adjudicated by the...

Enforceability of Memorandum of Understanding: Insights from Delhi High Court in KSL & Industries Ltd. v. NTCL

Date: Aug 15, 2012

Enforceability of Memorandum of Understanding: Insights from Delhi High Court in KSL & Industries Ltd. v. NTCL Introduction The case of KSL & Industries Ltd. Petitioner v. National Textile...

Specific Performance Denied: Jain v. Singh Establishes Stricter Standards for Enforcement of Property Sale Agreements

Date: Aug 9, 2012

Specific Performance Denied: Jain v. Singh Establishes Stricter Standards for Enforcement of Property Sale Agreements Introduction The case of Sushil Jain v. Meharban Singh adjudicated by the Delhi...

Delhi High Court Affirmed Strict Evidentiary Standards for Tax Additions Based on Gross Profit Rates in Cit v. Lachman Dass Bhatia

Date: Aug 8, 2012

Delhi High Court Affirmed Strict Evidentiary Standards for Tax Additions Based on Gross Profit Rates in Cit v. Lachman Dass Bhatia Introduction The case of Cit v. Lachman Dass Bhatia was adjudicated...

CIT v. Anil Kumar Bhatia: Affirmation of Section 153A Assessment Procedures

Date: Aug 8, 2012

CIT v. Anil Kumar Bhatia: Affirmation of Section 153A Assessment Procedures Introduction The case of Citizenship v. Anil Kumar Bhatia adjudicated by the Delhi High Court on August 7, 2012, revolves...

Guidelines on Estimation of Suppressed Income and Depreciation Claims: Delhi High Court in Commissioner Of Income Tax-VII v. Chetan Das Lachman Das

Date: Aug 8, 2012

Guidelines on Estimation of Suppressed Income and Depreciation Claims: Delhi High Court in Commissioner Of Income Tax-VII v. Chetan Das Lachman Das Introduction In the landmark case of Commissioner...

Reevaluation of Unexplained Stock Discrepancies and Surcharge Compliance: Insights from Commissioner Of Income Tax v. D.D Gears Ltd.

Date: Aug 4, 2012

Reevaluation of Unexplained Stock Discrepancies and Surcharge Compliance: Insights from Commissioner Of Income Tax v. D.D Gears Ltd. Introduction The case of Commissioner Of Income Tax v. D.D Gears...

Expanding the Scope of Cost Awards in Motor Claims: ICICI Lombard v. Kanti Devi & Ors.

Date: Jul 31, 2012

Expanding the Scope of Cost Awards in Motor Claims: ICICI Lombard v. Kanti Devi & Ors. Introduction The case of ICICI Lombard General Insurance Co. Ltd. v. Kanti Devi & Ors. adjudicated by the Delhi...

Delhi High Court Upholds AO’s Addition Under Section 68 in Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd.

Date: Jul 31, 2012

Delhi High Court Upholds AO’s Addition Under Section 68 in Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd. Introduction In the landmark judgment Cit v. M/S. Neelkanth Ispat Udhyog Pvt. Ltd., decided by...

Delhi High Court Reinforces Procedural Compliance in CHA License Suspension under CHALR 2004

Date: Jul 31, 2012

Delhi High Court Reinforces Procedural Compliance in CHA License Suspension under CHALR 2004 Introduction The case of Schankar Clearing & Forwarding v. Commissioner Of Customs (Import & General)...

Delhi High Court Upholds Anti-Dissection Rule in Trademark Infringement: Cadila Healthcare Ltd. v. Aureate Healthcare Pvt. Ltd.

Date: Jul 31, 2012

Delhi High Court Upholds Anti-Dissection Rule in Trademark Infringement: Cadila Healthcare Ltd. v. Aureate Healthcare Pvt. Ltd. Introduction The case of Cadila Healthcare Ltd. v. Aureate Healthcare...