Punjab & Haryana High Court Case Commentaries

Clarification on Section 54F Exemption and Appeal Maintainability in Commissioner Of Income-Tax v. Abhinash Gupta

Date: Dec 12, 2009

Clarification on Section 54F Exemption and Appeal Maintainability in Commissioner Of Income-Tax v. Abhinash Gupta Introduction The case of Commissioner Of Income-Tax v. Abhinash Gupta was adjudicated...

High Court Upholds Necessity of Original Documents in Loan Recovery: Darshan Kaur v. Amritsar Primary Cooperative Agricultural Development Bank Limited

Date: Dec 2, 2009

High Court Upholds Necessity of Original Documents in Loan Recovery: Darshan Kaur v. Amritsar Primary Cooperative Agricultural Development Bank Limited Introduction In the landmark case of Darshan...

Prohibition of Child Marriage Act, 2006: High Court Upholds Void Marriage and Enforces Legal Consequences

Date: Nov 28, 2009

Prohibition of Child Marriage Act, 2006: High Court Upholds Void Marriage and Enforces Legal Consequences Introduction The case of Amnider Kaur And Another v. State Of Punjab And Others, adjudicated...

Deletion of Penalties under Section 271(1)(c) for Bona Fide Claims under Section 80-IA: Insights from Commissioner Of Income-Tax v. Arisudana Spinning Mills Ltd.

Date: Nov 20, 2009

Deletion of Penalties under Section 271(1)(c) for Bona Fide Claims under Section 80-IA: Insights from Commissioner Of Income-Tax v. Arisudana Spinning Mills Ltd. Introduction The case of Commissioner...

Amendment of Pleadings Post-Trial Commencement: Insights from Ramanand v. Sedhu

Date: Nov 18, 2009

Amendment of Pleadings Post-Trial Commencement: Insights from Ramanand v. Sedhu And Others Introduction The case of Ramanand v. Sedhu And Others adjudicated by the Punjab & Haryana High Court on...

Punjab & Haryana High Court Establishes Comprehensive Framework for Compensation in Tragedy Cases

Date: Nov 10, 2009

Punjab & Haryana High Court Establishes Comprehensive Framework for Compensation in Tragedy Cases Introduction The Dabwali Fire Tragedy Victims Association v. Union Of India And Others is a landmark...

Reinforcing Evidence Reliability and Burden of Proof under Section 20 of the Prevention of Corruption Act: Gurmeet Singh v. State Of Punjab

Date: Oct 24, 2009

Reinforcing Evidence Reliability and Burden of Proof under Section 20 of the Prevention of Corruption Act: Gurmeet Singh v. State Of Punjab Introduction The case of Gurmeet Singh v. State Of Punjab...

Enhancing the Application of Section 437(6) Cr.P.C: Smt. Kamlesh v. State Of Haryana

Date: Oct 16, 2009

Enhancing the Application of Section 437(6) Cr.P.C: Smt. Kamlesh v. State Of Haryana Introduction The case of Smt. Kamlesh Petitioner v. State Of Haryana adjudicated by the Punjab & Haryana High...

Empowering NRI Landlords: High Court's Interpretation of Section 13-B of East Punjab Urban Rent Restriction Act in Lakhwinder Kumar v. Pavitter Kaur

Date: Sep 8, 2009

Empowering NRI Landlords: High Court's Interpretation of Section 13-B of East Punjab Urban Rent Restriction Act in Lakhwinder Kumar v. Pavitter Kaur Introduction The case of Lakhwinder Kumar...

Strict Standards Established for Summoning Additional Accused under Section 319 Cr.P.C. in Gurmeet Kaur v. State Of Punjab

Date: Aug 11, 2009

Strict Standards Established for Summoning Additional Accused under Section 319 Cr.P.C. in Gurmeet Kaur v. State Of Punjab Introduction Gurmeet Kaur v. State Of Punjab And Another is a pivotal...

Tax Deductibility of Interest on High-Rate Loans for Low-Yield Investments: Insights from Commissioner Of Income-Tax v. Rockman Cycle Industries Pvt. Ltd.

Date: Aug 8, 2009

Tax Deductibility of Interest on High-Rate Loans for Low-Yield Investments: Insights from Commissioner Of Income-Tax v. Rockman Cycle Industries Pvt. Ltd. Introduction The case of Commissioner Of...

Punjab Electricity (Duty) Act, 2005 Upheld: State’s Exclusive Power to Tax Electricity Consumption Confirmed

Date: Jul 29, 2009

Punjab Electricity (Duty) Act, 2005 Upheld: State’s Exclusive Power to Tax Electricity Consumption Confirmed Introduction The case of Siel Limited v. The State Of Punjab And Others was adjudicated by...

High Court Upholds Penalty for Concealment of Income Despite Revised Return Filing

Date: Jul 23, 2009

High Court Upholds Penalty for Concealment of Income Despite Revised Return Filing 1. Introduction The case of Prempal Gandhi v. Commissioner Of Income Tax-I, heard by the Punjab & Haryana High Court...

Ensuring Procedural Integrity in NDPS Offences: Insights from Ajay Malik & Ors. v. State of U.T Chandigarh

Date: Jun 23, 2009

Ensuring Procedural Integrity in NDPS Offences: Insights from Ajay Malik & Ors. v. State of U.T Chandigarh Introduction The case of Ajay Malik & Ors. v. State of U.T Chandigarh adjudicated by the...

Essentiality of Unshorn Hair as a Tenet of Sikhism in Admission under Minority Reservation: Gurleen Kaur And Others v. State Of Punjab

Date: May 31, 2009

Essentiality of Unshorn Hair as a Tenet of Sikhism in Admission under Minority Reservation: Gurleen Kaur And Others v. State Of Punjab Introduction The case of Gurleen Kaur And Others v. State Of...

Recovery of Excess Government Payments to Employees: Insights from Budh Ram v. State of Haryana

Date: May 23, 2009

Recovery of Excess Government Payments to Employees: Insights from Budh Ram v. State of Haryana Introduction The case of Budh Ram and Others v. State of Haryana and Others, adjudicated by the Punjab...

High Court Upholds Deduction under Section 80P(2)(a)(iii) for Cooperative Societies Engaged in Agricultural Marketing

Date: May 23, 2009

High Court Upholds Deduction under Section 80P(2)(a)(iii) for Cooperative Societies Engaged in Agricultural Marketing Introduction The case of Budhewal Co-Op. Sugar Mills Limited v. Commissioner Of...

Protection of Retirees from Post-Retirement Departmental Inquiries: S.S Arya v. Uttar Haryana Bijli Vitran Nigam

Date: May 16, 2009

Protection of Retirees from Post-Retirement Departmental Inquiries: S.S Arya v. Uttar Haryana Bijli Vitran Nigam Introduction The case of S.S Arya Petitioner v. Uttar Haryana Bijli Vitran Nigam,...

Quashing of Atrocities Complaint Under Section 482 Cr.PC Based on Personal Compromise: Parambir Singh Gill v. Malkiat Kaur

Date: May 13, 2009

Quashing of Atrocities Complaint Under Section 482 Cr.PC Based on Personal Compromise: Parambir Singh Gill v. Malkiat Kaur Introduction The case Parambir Singh Gill v. Malkiat Kaur adjudicated by the...

Reduced Penalty Under Section 11AC: High Court Upholds 25% Penalty in Excise Duty Cases

Date: May 1, 2009

Reduced Penalty Under Section 11AC: High Court Upholds 25% Penalty in Excise Duty Cases Introduction The case of Ms J.R. Fabrics (P) Ltd v. Commissioner Of Central Excise was adjudicated by the...