Delhi High Court Case Commentaries

Sri Sai Enterprises & Anr. v. Commissioner Of Central Excise: Implications of Section 11AC on Penalty Reduction

Date: Feb 2, 2012

Sri Sai Enterprises & Anr. v. Commissioner Of Central Excise: Implications of Section 11AC on Penalty Reduction Introduction The case of Sri Sai Enterprises & Anr. v. Commissioner Of Central Excise...

Territoriality and Goodwill in Trademark Infringement: Trans Tyres v. Double Coin Holdings

Date: Feb 1, 2012

Territoriality and Goodwill in Trademark Infringement: Trans Tyres v. Double Coin Holdings Introduction The case of Trans Tyres India Pvt. Ltd. v. Double Coin Holdings Ltd. & Anr. S adjudicated by...

Finality in Revision Petitions: Insights from Surender Kumar Jain v. State & Anr.

Date: Jan 31, 2012

Finality in Revision Petitions: Insights from Surender Kumar Jain v. State & Anr. Introduction The case of Surender Kumar Jain v. State & Anr., adjudicated by the Delhi High Court on January 30,...

Clarifying Principal-Agent Relationships for Tax Deduction under Section 194H: Insights from Commissioner of Income Tax v. Mother Dairy India Ltd.

Date: Jan 31, 2012

Clarifying Principal-Agent Relationships for Tax Deduction under Section 194H: Insights from Commissioner of Income Tax v. Mother Dairy India Ltd. Introduction The case of Commissioner of Income Tax...

Structured Guidelines for Valuing Homemaker Services in Motor Accident Compensation

Date: Jan 31, 2012

Structured Guidelines for Valuing Homemaker Services in Motor Accident Compensation Introduction The case of Royal Sundaram Alliance Insurance Co. Ltd. v. Master Manmeet Singh & Ors. adjudicated by...

Establishing Culpable Homicide over Murder: Delhi High Court Revises Conviction in Jagtar Singh Jagga Ganja v. State Of Delhi

Date: Jan 26, 2012

Establishing Culpable Homicide over Murder: Delhi High Court Revises Conviction in Jagtar Singh Jagga Ganja v. State Of Delhi Introduction The case of Jagtar Singh Jagga Ganja v. State Of Delhi...

Delhi High Court Establishes Importance of Timely Notice under Section 143(2) and Limits Scope of Section 292BB in Reassessment Proceedings

Date: Jan 25, 2012

Delhi High Court Establishes Importance of Timely Notice under Section 143(2) and Limits Scope of Section 292BB in Reassessment Proceedings Introduction In the case of Alpine Electronics Asia Pte...

Strict Adherence to Cut-off Dates in OBC Certificate Submissions: Insights from Delhi Subordinate Services Selection Board v. Ram Kumar Gijroya & Ors.

Date: Jan 25, 2012

Strict Adherence to Cut-off Dates in OBC Certificate Submissions: Insights from Delhi Subordinate Services Selection Board v. Ram Kumar Gijroya & Ors. Introduction The case of Delhi Subordinate...

Delhi High Court Rules Free Car Accessories Exempt from Fringe Benefit Tax under Section 115WB(2)(D)

Date: Jan 25, 2012

Delhi High Court Rules Free Car Accessories Exempt from Fringe Benefit Tax under Section 115WB(2)(D) Introduction The Delhi High Court delivered a landmark judgment on January 24, 2012, in the case...

Structured Compensation Under Section 163-A: Insights from New India Assurance Co. Ltd. v. Pitamber & Ors.

Date: Jan 24, 2012

Structured Compensation Under Section 163-A: Insights from New India Assurance Co. Ltd. v. Pitamber & Ors. Introduction The case of New India Assurance Co. Ltd. v. Pitamber & Ors. adjudicated by the...

Delhi High Court's Landmark Ruling in Delhi Pollution Control Committee v. Splendor Landbase Ltd.: Expanding the Scope of Environmental Compliance

Date: Jan 24, 2012

Delhi High Court's Landmark Ruling in Delhi Pollution Control Committee v. Splendor Landbase Ltd.: Expanding the Scope of Environmental Compliance Introduction The case of Delhi Pollution Control...

Balancing Litigant Diligence and Sufficient Cause: Insights from Man Singh Decd Thr Lrs. v. Gaon Sabha Jindpur & Ors.

Date: Jan 24, 2012

Balancing Litigant Diligence and Sufficient Cause: Insights from Man Singh Decd Thr Lrs. v. Gaon Sabha Jindpur & Ors. Introduction The case of Man Singh Decd Thr Lrs. v. Gaon Sabha Jindpur & Ors....

Deepak Chadha v. State: Reappraising the Last-Seen Theory in Murder Convictions

Date: Jan 21, 2012

Deepak Chadha v. State: Reappraising the Last-Seen Theory in Murder Convictions Introduction Deepak Chadha v. State is a landmark judgment delivered by the Delhi High Court on January 20, 2012. The...

Deduction of Interest on Additional Sales Tax under Section 43B: Shankar Trading Co. P. Ltd. v. CIT

Date: Jan 21, 2012

Deduction of Interest on Additional Sales Tax under Section 43B: Shankar Trading Co. P. Ltd. v. CIT Introduction The case of Shankar Trading Co. P. Ltd. v. CIT adjudicated by the Delhi High Court on...

Delhi High Court Establishes Balanced Approach to Bail in Economic Offence Cases in Suresh Kalmadi v. CBI

Date: Jan 20, 2012

Delhi High Court Establishes Balanced Approach to Bail in Economic Offence Cases in Suresh Kalmadi v. CBI Introduction The case of Suresh Kalmadi v. CBI adjudicated by the Delhi High Court on January...

Recognition of Expenses Under Section 40(a)(i) and Section 271(1)(c) of the Income Tax Act: Insights from Cit v. AT&T Communication Services India Pvt. Ltd.

Date: Jan 20, 2012

Recognition of Expenses Under Section 40(a)(i) and Section 271(1)(c) of the Income Tax Act: Insights from Cit v. AT&T Communication Services India Pvt. Ltd. Introduction The case of Cit v. AT&T...

Establishing Prima Facie Belief in Reopening Tax Assessments: Insights from Rajat Export Import India Pvt. Ltd. v. Income Tax Officer

Date: Jan 19, 2012

Establishing Prima Facie Belief in Reopening Tax Assessments: Insights from Rajat Export Import India Pvt. Ltd. v. Income Tax Officer Introduction The case of Rajat Export Import India Pvt. Ltd. v....

Limitations on Section 263 Invocations for Revising Assessment Orders: Insights from Commissioner of Income Tax II v. Software Consultants

Date: Jan 18, 2012

Limitations on Section 263 Invocations for Revising Assessment Orders: Insights from Commissioner of Income Tax II v. Software Consultants Introduction The case of Commissioner of Income Tax II v....

Ankur Mutreja v. Delhi University: Upholding Procedural Discretion in RTI Penalty Proceedings

Date: Jan 10, 2012

Ankur Mutreja v. Delhi University: Upholding Procedural Discretion in RTI Penalty Proceedings Introduction In the landmark case of Ankur Mutreja v. Delhi University, decided by the Delhi High Court...

Refund Mechanism under Section 18 of the Customs Act: Insights from Commissioner of Customs v. Indian Oil Corporation

Date: Jan 10, 2012

Refund Mechanism under Section 18 of the Customs Act: Insights from Commissioner of Customs v. Indian Oil Corporation Introduction The case of Commissioner of Customs v. Indian Oil Corporation,...