Punjab & Haryana High Court Case Commentaries

Reinterpretation of Stamp Duty Determination in Conveyance Transactions: Iqbal Singh v. State of Haryana

Date: Oct 1, 2010

Reinterpretation of Stamp Duty Determination in Conveyance Transactions: Iqbal Singh v. State of Haryana Introduction The case of Iqbal Singh And Others v. State Of Haryana And Others was adjudicated...

Presumptive Inferences under Section 132(4A) Upheld in Commissioner Of Income-Tax v. Lekh Raj Dhunna

Date: Sep 30, 2010

Presumptive Inferences under Section 132(4A) Upheld in Commissioner Of Income-Tax v. Lekh Raj Dhunna Introduction The case of Commissioner Of Income-Tax v. Lekh Raj Dhunna adjudicated by the Punjab &...

Comprehensive Legal Commentary: Commissioner Of Income-Tax v. Assam Tea House

Date: Sep 29, 2010

Commissioner Of Income-Tax v. Assam Tea House: Establishing Rigorous Standards for Section 263 Assessments Introduction The case of Commissioner Of Income-Tax v. Assam Tea House adjudicated by the...

Recognition of Holding Period for Capital Gains Exemption in Vinod Kumar Jain v. Commissioner Of Income Tax

Date: Sep 25, 2010

Recognition of Holding Period for Capital Gains Exemption in Vinod Kumar Jain v. Commissioner Of Income Tax Introduction The case of Vinod Kumar Jain v. Commissioner Of Income Tax, Ludhiana And...

High Court Ruling on Capital Gains Tax in Partnership to Company Conversion

Date: Sep 25, 2010

High Court Ruling on Capital Gains Tax in Partnership to Company Conversion Introduction The case of Commissioner Of Income-Tax (Central), Ludhiana v. M/S. Rita Mechanical Works, Ludhiana dealt with...

Senior Consideration of Ad Hoc Service: Insights from Surindra Kumar Mishra (Dr.) v. State Of Haryana

Date: Sep 10, 2010

Senior Consideration of Ad Hoc Service: Insights from Surindra Kumar Mishra (Dr.) v. State Of Haryana Introduction Surindra Kumar Mishra (Dr.) v. State Of Haryana is a landmark judgment delivered by...

Refinement of Landlord's Bona Fide Necessity in Eviction Proceedings: Insights from Sat Parkash Chaudhary v. Kewal Krishan Malhotra

Date: Sep 7, 2010

Refinement of Landlord's Bona Fide Necessity in Eviction Proceedings: Insights from Sat Parkash Chaudhary v. Kewal Krishan Malhotra Introduction The case of Sat Parkash Chaudhary Petitioner v. Kewal...

Counting Daily Wage Service Towards Pension Qualifications: Harbans Lal v. State of Punjab

Date: Sep 1, 2010

Counting Daily Wage Service Towards Pension Qualifications: Harbans Lal v. State of Punjab Introduction The case of Harbans Lal Petitioner v. The State Of Punjab And Others adjudicated by the Punjab...

Taxation of Interest on Enhanced Compensation Under Cash Accounting: Clarity on Income Recognition

Date: Aug 25, 2010

Taxation of Interest on Enhanced Compensation Under Cash Accounting: Clarity on Income Recognition Introduction The case of Commissioner Of Income Tax, Faridabad v. Karambir Singh L/H Of Late Shri...

Strict Adherence to Procedural Requirements in Election Petitions: Insights from Manjit Kaur v. Deputy Commissioner-Cum-Election Tribunal

Date: Aug 18, 2010

Strict Adherence to Procedural Requirements in Election Petitions: Insights from Manjit Kaur v. Deputy Commissioner-Cum-Election Tribunal Introduction The case of Manjit Kaur v. Deputy...

Shashi Kiran v. Commissioner Of Income Tax: Reaffirming the Burden of Proof in Property Sale Assessments

Date: Aug 14, 2010

Shashi Kiran v. Commissioner Of Income Tax: Reaffirming the Burden of Proof in Property Sale Assessments Introduction The case of Shashi Kiran v. Commissioner Of Income Tax adjudicated by the Punjab...

Time-bound Promotional Scales Restored Despite Declined Promotion: Rattan Chand v. Punjab State Electricity Board

Date: Aug 13, 2010

Time-bound Promotional Scales Restored Despite Declined Promotion Rattan Chand v. Punjab State Electricity Board Court: Punjab & Haryana High Court Date: August 12, 2010 Introduction The case of...

Admissibility of Secondary Evidence for Destroyed Documents in Criminal Cases: Insights from Mukesh Kumar alias Motta v. State Of Haryana

Date: Aug 3, 2010

Admissibility of Secondary Evidence for Destroyed Documents in Criminal Cases: Insights from Mukesh Kumar alias Motta v. State Of Haryana Introduction The case of Mukesh Kumar Alias Motta v. State Of...

Mandatory Pleading Requirements Under H.U.C.R.E Act: Shankar Lal v. Madan Lal & Others Sets Precedent

Date: Jul 27, 2010

Mandatory Pleading Requirements Under H.U.C.R.E Act: Shankar Lal v. Madan Lal & Others Sets Precedent Introduction The case of Shankar Lal v. Madan Lal & Others adjudicated by the Punjab & Haryana...

Niranjan Kaur v. The Financial Commissioner: Overruling Section 41 of the Transfer of Property Act in Evacuee Property Allotments

Date: Jul 17, 2010

Niranjan Kaur v. The Financial Commissioner: Overruling Section 41 of the Transfer of Property Act in Evacuee Property Allotments Introduction In the landmark case of Niranjan Kaur And Others v. The...

Depreciation Allowance in Charitable Trusts: Insights from Commissioner Of Income-Tax v. Market Committee, Pipli

Date: Jul 6, 2010

Depreciation Allowance in Charitable Trusts: Insights from Commissioner Of Income-Tax v. Market Committee, Pipli Introduction The case of Commissioner Of Income-Tax v. Market Committee, Pipli,...

Safeguarding Evidentiary Integrity under the NDPS Act: Insights from Didar Singh Dara v. The State of Punjab

Date: May 14, 2010

Safeguarding Evidentiary Integrity under the NDPS Act: Insights from Didar Singh Dara v. The State of Punjab Introduction The case of Didar Singh Dara v. The State of Punjab adjudicated by the Punjab...

Sanctioning of Penalty for Smuggling Foreign Currency: Harinder Pal Singh Shergill v. Registrar, CEGAT

Date: May 13, 2010

Sanctioning of Penalty for Smuggling Foreign Currency: Harinder Pal Singh Shergill v. Registrar, CEGAT Introduction The case of Harinder Pal Singh Shergill v. Registrar, CEGAT dealt with the...

Exclusive Locus Standi for Section 482 Cr.P.C: Insights from Amit Ahuja v. Gian Parkash Bhambri

Date: May 7, 2010

Exclusive Locus Standi for Section 482 Cr.P.C: Insights from Amit Ahuja v. Gian Parkash Bhambri Introduction The case of Amit Ahuja v. Gian Parkash Bhambri, adjudicated by the Punjab & Haryana High...

Valuation at Execution Date Prevails: Mohali Club v. State Of Punjab

Date: May 7, 2010

Valuation at Execution Date Prevails: Mohali Club v. State Of Punjab Introduction The case of Mohali Club, Mohali v. State Of Punjab adjudicated by the Punjab & Haryana High Court on May 6, 2010,...