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Punjab & Haryana High Court Case Commentaries

Limitations on Imposing Redemption Fines Under Section 125 of the Customs Act: Insights from Commissioner Of Customs, Amritsar v. Raja Impex (P) Ltd.

Limitations on Imposing Redemption Fines Under Section 125 of the Customs Act: Insights from Commissioner Of Customs, Amritsar v. Raja Impex (P) Ltd.

Date: Apr 24, 2008
Limitations on Imposing Redemption Fines Under Section 125 of the Customs Act: Insights from Commissioner Of Customs, Amritsar v. Raja Impex (P) Ltd. Introduction The case of Commissioner Of Customs,...
Clarifying the Revenue vs. Capital Nature of Advertising Expenditures: Insights from Commissioner Of Income-Tax v. Liberty Group Marketing Division

Clarifying the Revenue vs. Capital Nature of Advertising Expenditures: Insights from Commissioner Of Income-Tax v. Liberty Group Marketing Division

Date: Apr 23, 2008
Clarifying the Revenue vs. Capital Nature of Advertising Expenditures: Insights from Commissioner Of Income-Tax v. Liberty Group Marketing Division Introduction The case of Commissioner Of Income-Tax...
Compensation in Land Acquisition: Upholding Solatium under the National Highways Act

Compensation in Land Acquisition: Upholding Solatium under the National Highways Act

Date: Mar 29, 2008
Compensation in Land Acquisition: Upholding Solatium under the National Highways Act Introduction The case of M/S. Golden Iron And Steel Forging v. Union Of India And Others adjudicated by the Punjab...
Taxation of Interest on Enhanced Compensation Upon Finality of Determination

Taxation of Interest on Enhanced Compensation Upon Finality of Determination

Date: Mar 27, 2008
Taxation of Interest on Enhanced Compensation Upon Finality of Determination Introduction The case of Commissioner Of Income-Tax v. Hardwari Lal, Huf adjudicated by the Punjab & Haryana High Court on...
Redetermination of Surplus Land upon Succession: Sardara Singh v. Financial Commissioner

Redetermination of Surplus Land upon Succession: Sardara Singh v. Financial Commissioner

Date: Mar 27, 2008
Redetermination of Surplus Land upon Succession: Sardara Singh v. Financial Commissioner Introduction The case of Sardara Singh and Others v. The Financial Commissioner and Others addresses critical...
Strict Compliance of Section 195(1) Cr.P.C. for Offenses under Section 188 IPC: A Landmark Decision in Jiewan Kuamar v. State Of Punjab

Strict Compliance of Section 195(1) Cr.P.C. for Offenses under Section 188 IPC: A Landmark Decision in Jiewan Kuamar v. State Of Punjab

Date: Mar 19, 2008
Strict Compliance of Section 195(1) Cr.P.C. for Offenses under Section 188 IPC: A Landmark Decision in Jiewan Kuamar v. State Of Punjab Introduction The case of Jiewan Kuamar v. State Of Punjab...
Affirmation of Broad Jurisdiction under Section 138 of the Negotiable Instruments Act in A.K Desai & Co. v. State of Punjab

Affirmation of Broad Jurisdiction under Section 138 of the Negotiable Instruments Act in A.K Desai & Co. v. State of Punjab

Date: Mar 12, 2008
Affirmation of Broad Jurisdiction under Section 138 of the Negotiable Instruments Act in A.K Desai & Co. & Others v. State Of Punjab And Another Introduction The case of A.K Desai & Co. & Others...
Reaffirmation of Mandatory Signature Protocols for Company Tax Returns under Section 140(c) Income-tax Act: Hind Samachar Ltd v. Union Of India

Reaffirmation of Mandatory Signature Protocols for Company Tax Returns under Section 140(c) Income-tax Act: Hind Samachar Ltd v. Union Of India

Date: Mar 12, 2008
Reaffirmation of Mandatory Signature Protocols for Company Tax Returns under Section 140(c) Income-tax Act Hind Samachar Limited Through Kultar Krishan v. Union Of India And Others Introduction The...
Right to Speedy Trial Under Article 21: Insights from Risala Petitioner v. State Of Haryana

Right to Speedy Trial Under Article 21: Insights from Risala Petitioner v. State Of Haryana

Date: Mar 6, 2008
Right to Speedy Trial Under Article 21: Insights from Risala Petitioner v. State Of Haryana Introduction The case of Risala Petitioner v. State Of Haryana adjudicated by the Punjab & Haryana High...
High Court Upholds TDS Deduction Obligations under Section 194C for Cable Operators

High Court Upholds TDS Deduction Obligations under Section 194C for Cable Operators

Date: Mar 4, 2008
High Court Upholds TDS Deduction Obligations under Section 194C for Cable Operators Introduction The case of Kurukshetra Darpans (P) Ltd. v. Commissioner Of Income Tax dealt with pivotal issues...
Exemption of Income from Banking Activities with Nominal Members under Section 80P(2)(a)(i)

Exemption of Income from Banking Activities with Nominal Members under Section 80P(2)(a)(i)

Date: Mar 4, 2008
Exemption of Income from Banking Activities with Nominal Members under Section 80P(2)(a)(i) Introduction The case of Commissioner Of Income-Tax v. Punjab State Co-Operative Bank Ltd. adjudicated by...
Resolving Conflicts between Hindu Succession Act and Customary Law: Mihan v. Inder Decision

Resolving Conflicts between Hindu Succession Act and Customary Law: Mihan v. Inder Decision

Date: Feb 28, 2008
Resolving Conflicts between Hindu Succession Act and Customary Law: Mihan v. Inder Decision Introduction The case of Mihan And Another v. Inder And Another adjudicated by the Punjab & Haryana High...
Pawan Goel v. KMG Milk Food Ltd.: Exclusion of Time for Appeals under Limitation Act

Pawan Goel v. KMG Milk Food Ltd.: Exclusion of Time for Appeals under Limitation Act

Date: Feb 23, 2008
Pawan Goel v. KMG Milk Food Ltd.: Exclusion of Time for Appeals under Limitation Act Introduction The case of Pawan Goel v. KMG Milk Food Ltd., Kurukshetra And Others adjudicated by the Punjab &...
Establishment of Eligibility Criteria for Allotment of Chemist Shops: Anil Kumar v. State Of Haryana And Others

Establishment of Eligibility Criteria for Allotment of Chemist Shops: Anil Kumar v. State Of Haryana And Others

Date: Feb 21, 2008
Establishment of Eligibility Criteria for Allotment of Chemist Shops Introduction The case of Anil Kumar v. State Of Haryana And Others was adjudicated by the Punjab & Haryana High Court on February...
Extended Limitation Period under Section 11-A: Insights from Commissioner of Central Excise Commissionerate, Delhi-Iv, Faridabad v. Escorts Limited

Extended Limitation Period under Section 11-A: Insights from Commissioner of Central Excise Commissionerate, Delhi-Iv, Faridabad v. Escorts Limited

Date: Feb 16, 2008
Extended Limitation Period under Section 11-A: Insights from Commissioner of Central Excise Commissionerate, Delhi-Iv, Faridabad v. Escorts Limited Introduction The case of Commissioner Of Central...
Enforcement of Arbitration Clauses in Maintenance Contracts: Insights from Regent Automobiles v. Indian Oil Corporation Limited

Enforcement of Arbitration Clauses in Maintenance Contracts: Insights from Regent Automobiles v. Indian Oil Corporation Limited

Date: Feb 13, 2008
Enforcement of Arbitration Clauses in Maintenance Contracts: Insights from Regent Automobiles v. Indian Oil Corporation Limited Introduction The case of Regent Automobiles v. Indian Oil Corporation...
Reaffirming the Burden of Proof in Property Specific Performance: Shiv Charan v. Siri Ram

Reaffirming the Burden of Proof in Property Specific Performance: Shiv Charan v. Siri Ram

Date: Feb 12, 2008
Reaffirming the Burden of Proof in Property Specific Performance: Shiv Charan v. Siri Ram Introduction The case of Shiv Charan v. Siri Ram And Another adjudicated by the Punjab & Haryana High Court...
Necessity of Guilty Intent for Penalty Under Section 271(1)(c): Commissioner of Income-Tax v. Ssp P. Ltd.

Necessity of Guilty Intent for Penalty Under Section 271(1)(c): Commissioner of Income-Tax v. Ssp P. Ltd.

Date: Feb 8, 2008
Necessity of Guilty Intent for Penalty Under Section 271(1)(c): Commissioner of Income-Tax v. Ssp P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Ssp P. Ltd. [Punjab & Haryana High...
Penalty Under Section 271(1)(c) Not Justified in Bona Fide Belief Amidst Legal Ambiguity

Penalty Under Section 271(1)(c) Not Justified in Bona Fide Belief Amidst Legal Ambiguity

Date: Feb 6, 2008
Penalty Under Section 271(1)(c) Not Justified in Bona Fide Belief Amidst Legal Ambiguity Introduction The case of Commissioner Of Income-Tax v. Sohan Pal, Hue ([2008] Punjab & Haryana High Court,...
Allowability of Damages for Breach of Contract under Section 37(1) of the Income Tax Act

Allowability of Damages for Breach of Contract under Section 37(1) of the Income Tax Act

Date: Jan 31, 2008
Allowability of Damages for Breach of Contract under Section 37(1) of the Income Tax Act Introduction The case of Jamna Auto Industries, Yamunanagar v. The Commissioner Of Income Tax Haryana, Rohtak,...
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