Punjab & Haryana High Court Case Commentaries

Employer-Employee Relationship in Medical Profession for TDS Deduction: Insights from Commissioner Of Income-Tax (Tds) v. Ivy Health Life Sciences Pvt. Ltd.

Date: Aug 27, 2015

Employer-Employee Relationship in Medical Profession for TDS Deduction: Insights from Commissioner Of Income-Tax (Tds) v. Ivy Health Life Sciences Pvt. Ltd. Introduction The case of Commissioner Of...

Unconstitutionality of Rule 8(3A) of Central Excise Rules: Implications on CENVAT Credit Utilization – Sandley Industries v. Union of India

Date: Aug 21, 2015

Unconstitutionality of Rule 8(3A) of Central Excise Rules: Implications on CENVAT Credit Utilization Introduction In the landmark case of M/S. Sandley Industries Petitioner v. Union Of India And...

Sarwan Singh v. State Of Haryana: Landmark Ruling on Land Acquisition Compensation

Date: Aug 20, 2015

Sarwan Singh v. State Of Haryana: Landmark Ruling on Land Acquisition Compensation Introduction Sarwan Singh v. State Of Haryana And Another is a pivotal judgment delivered by the Punjab & Haryana...

Punjab & Haryana High Court Upholds Project Completion Method in Real Estate Taxation

Date: Aug 14, 2015

Punjab & Haryana High Court Upholds Project Completion Method in Real Estate Taxation Introduction The case of Commissioner Of Income Tax (Central), Gurgaon v. Principal Officer, M/S. Hill View...

Bright Enterprises Pvt. Ltd. v. Commissioner Of Income Tax: Establishing Commercial Expediency in Related-Party Interest Deductions

Date: Jul 25, 2015

Bright Enterprises Pvt. Ltd. v. Commissioner Of Income Tax: Establishing Commercial Expediency in Related-Party Interest Deductions Introduction The case of Bright Enterprises Pvt. Ltd. v....

Comprehensive Commentary on C.S. Atwal v. The Commissioner Of Income Tax, Ludhiana And Another S

Date: Jul 23, 2015

Deemed Transfer under Section 2(47)(v) of the Income Tax Act: Insights from C.S. Atwal v. The Commissioner Of Income Tax 1. Introduction C.S. Atwal v. The Commissioner Of Income Tax, Ludhiana And...

Broad Interpretation of Section 40A(3) Proviso in Gurdas Garg v. CIT Appeals

Date: Jul 17, 2015

Broad Interpretation of Section 40A(3) Proviso in Gurdas Garg v. CIT Appeals Introduction The case of Gurdas Garg (S) v. The Commissioner Of Income Tax (Appeals), Bathinda And Another (S) adjudicated...

Punjab & Haryana High Court Recognizes Civil Construction and Lease Rentals as Input Services for Cenvat Credit

Date: Jul 17, 2015

Punjab & Haryana High Court Recognizes Civil Construction and Lease Rentals as Input Services for Cenvat Credit Introduction The case of Commissioner Central Excise Commissionerate, Delhi-III v. M/S....

Principals on Contractual Basis Cannot Be Arbitrarily Replaced: Insights from Dr. Barinder Kaur v. Guru Nanak Dev University

Date: Jul 10, 2015

Principals on Contractual Basis Cannot Be Arbitrarily Replaced: Insights from Dr. Barinder Kaur v. Guru Nanak Dev University Introduction The case of Dr. Barinder Kaur v. Guru Nanak Dev University,...

Clarification on Section 54B Exemptions: Commissioner Of Income-Tax v. Shri Dinesh Verma

Date: Jul 7, 2015

Clarification on Section 54B Exemptions: Commissioner Of Income-Tax v. Shri Dinesh Verma Introduction The case of Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma was adjudicated by the...

Territorial Jurisdiction in Writ Petitions: Insights from Ex. Dfr. Gurdial Singh v. Union Of India

Date: Jul 1, 2015

Territorial Jurisdiction in Writ Petitions: Insights from Ex. Dfr. Gurdial Singh v. Union Of India Introduction The case of Ex. Dfr. Gurdial Singh Petitioner v. Union Of India And Others S,...

Estoppel Principles in Correction of Date of Birth: Insights from Ambika Kaul v. Cbse

Date: May 22, 2015

Estoppel Principles in Correction of Date of Birth: Insights from Ambika Kaul v. Cbse Introduction The landmark judgment in Ambika Kaul v. Central Board Of Secondary Education (CBSE) And Others...

Commissioner Of Income-Tax v. Sri Guru Gorakh Nath Charitable Educational Society: A Landmark Judgment on Section 12AA Registration

Date: May 6, 2015

Commissioner Of Income-Tax v. Sri Guru Gorakh Nath Charitable Educational Society: A Landmark Judgment on Section 12AA Registration Introduction The case of Commissioner Of Income-Tax v. Sri Guru...

Interpretation and Application of Section 40(a)(ia) in P.M.S Diesels v. Commissioner Of Income-Tax - A Landmark Judgment

Date: Apr 30, 2015

Interpretation and Application of Section 40(a)(ia) in P.M.S Diesels v. Commissioner Of Income-Tax - A Landmark Judgment Introduction The case of P.M.S Diesels v. Commissioner Of Income-Tax-2,...

Punjab & Haryana High Court Upholds Farman-i-Shahi: New Precedent for Appointment and Management of Non-Sikh Deras

Date: Apr 11, 2015

Punjab & Haryana High Court Upholds Farman-i-Shahi: New Precedent for Appointment and Management of Non-Sikh Deras Introduction The Punjab & Haryana High Court, in its landmark judgment dated April...

Restricting Reassessment Powers under Section 147: Insights from Mitsubishi Electric Automotive India Pvt. Ltd. v. Union of India

Date: Mar 11, 2015

Restricting Reassessment Powers under Section 147: Insights from Mitsubishi Electric Automotive India Pvt. Ltd. v. Union of India Introduction The case of Mitsubishi Electric Automotive India Pvt....

High Court Affirms 12AA Registration of Apeejay Education Society, Upholding Genuine Educational Activities

Date: Mar 11, 2015

High Court Affirms 12AA Registration of Apeejay Education Society, Upholding Genuine Educational Activities Introduction The case of The Commissioner Of Income Tax-II, Jalandhar Petitioner(S) v. M/S....

Refund of Court Fees Upon Compromise Settlement: Pradeep Sonawat v. Satish Prakash Satish Chandra

Date: Jan 29, 2015

Refund of Court Fees Upon Compromise Settlement: Pradeep Sonawat v. Satish Prakash Satish Chandra Introduction The case of Pradeep Sonawat v. Satish Prakash Satish Chandra adjudicated by the Punjab &...

Clarifying the Burden of Proof under Section 14A: Insights from Commissioner Of Income Tax-I v. M/S. Abhishek Industries Ltd.

Date: Jan 28, 2015

Clarifying the Burden of Proof under Section 14A: Insights from Commissioner Of Income Tax-I v. M/S. Abhishek Industries Ltd. Introduction The case of Commissioner Of Income Tax-I, Ludhiana v. M/S....

Re-Tendering of Public Contracts: Upholding Fair Play and Procedural Integrity in Contractor Selection

Date: Dec 9, 2014

Re-Tendering of Public Contracts: Upholding Fair Play and Procedural Integrity in Contractor Selection Introduction The case of M/S Brij Gopal Construction Co. Pvt. Ltd. v. State Of Haryana And...