Punjab & Haryana High Court Case Commentaries

Commissioner of Income-Tax v. Abhishek Industries Ltd.: Redefining Tax Avoidance and Subsidy Classification

Date: Aug 5, 2006

Commissioner of Income-Tax v. Abhishek Industries Ltd.: Redefining Tax Avoidance and Subsidy Classification 1. Introduction The case of Commissioner of Income-Tax v. Abhishek Industries Ltd. heard by...

Reaffirming Fair Recruitment Practices under Articles 14 and 16: Analysis of Jagmal v. State of Haryana

Date: Aug 2, 2006

Reaffirming Fair Recruitment Practices under Articles 14 and 16: Analysis of Jagmal v. State of Haryana Introduction The case of Jagmal v. State of Haryana And Others adjudicated by the Punjab &...

Genuineness of Gifts and the Onus of Proof: A Commentary on Subhash Chander Sekhri v. Deputy Commissioner Of Income Tax

Date: Aug 1, 2006

Genuineness of Gifts and the Onus of Proof: A Commentary on Subhash Chander Sekhri v. Deputy Commissioner Of Income Tax Introduction The case of Subhash Chander Sekhri v. Deputy Commissioner Of...

High Court Sets Precedent on Misuse of Section 498-A IPC in Matrimonial Disputes

Date: Jul 27, 2006

High Court Sets Precedent on Misuse of Section 498-A IPC in Matrimonial Disputes 1. Introduction The case of Divya Alias Babli And Others vs. State Of Haryana And Another S, adjudicated by the Punjab...

Amendment of Written Statements and Withdrawal of Admissions: Insights from Gautam Sarup v. Anand Sarup And Others

Date: Jul 26, 2006

Amendment of Written Statements and Withdrawal of Admissions: Insights from Gautam Sarup v. Anand Sarup And Others Introduction The case of Gautam Sarup v. Anand Sarup And Others adjudicated by the...

Presumption of Negligence in Motor Accident Claims: Raju And Others v. Sukhwinder Singh And Others

Date: Jul 25, 2006

Presumption of Negligence in Motor Accident Claims: Raju And Others v. Sukhwinder Singh And Others Introduction The case of Raju And Others v. Sukhwinder Singh And Others, adjudicated by the Punjab &...

Mandatory Penalty Under Section 11AC Must Equal Duty: Commr. Of C. Ex. v. Illpea Paramount Pvt. Ltd.

Date: Jul 22, 2006

Mandatory Penalty Under Section 11AC Must Equal Duty: Commr. Of C. Ex. v. Illpea Paramount Pvt. Ltd. Introduction The case of Commissioner of Central Excise (Appeals) v. Illpea Paramount Pvt. Ltd....

Charan Singh v. State Of Punjab And Others: Enhancing Pension Rights for Employees of Privately Managed Aided Schools

Date: Jul 12, 2006

Charan Singh v. State Of Punjab And Others: Enhancing Pension Rights for Employees of Privately Managed Aided Schools Introduction Charan Singh v. State Of Punjab And Others is a landmark judgment...

Reaffirmation of Gram Panchayat's Ownership Over Shamilat Deh Lands under the Punjab Village Common Lands Act, 1961

Date: Jul 8, 2006

Reaffirmation of Gram Panchayat's Ownership Over Shamilat Deh Lands under the Punjab Village Common Lands Act, 1961 Introduction The case of Rama Sarup And Others v. State Of Haryana And Others...

Land Acquisition Compensation and Solatium: Comprehensive Analysis of Dr. Jagdish Parkash v. The Competent Authority

Date: Jul 6, 2006

Land Acquisition Compensation and Solatium: Comprehensive Analysis of Dr. Jagdish Parkash v. The Competent Authority Introduction The case of Dr. Jagdish Parkash v. The Competent Authority...

Chaudhary Tractor Company v. State of Haryana: Restriction on Imposition of Interest under Section 25(5) of the Haryana General Sales Tax Act, 1973

Date: May 30, 2006

Chaudhary Tractor Company v. State of Haryana: Restriction on Imposition of Interest under Section 25(5) of the Haryana General Sales Tax Act, 1973 Introduction The case of Chaudhary Tractor Company...

Requirement of Reasoned Orders in Quasi-Judicial Proceedings: Insights from Roadmaster Industries of India P. Ltd. v. Inspecting Assistant Commissioner of Income-Tax

Date: May 30, 2006

Requirement of Reasoned Orders in Quasi-Judicial Proceedings: Insights from Roadmaster Industries of India P. Ltd. v. Inspecting Assistant Commissioner of Income-Tax Introduction In the landmark case...

Landlord's Right to Evict on Bona Fide Personal Necessity in Commercial Tenancies: S.P Sethi v. R.R Gulati and Others

Date: May 25, 2006

Landlord's Right to Evict on Bona Fide Personal Necessity in Commercial Tenancies: S.P Sethi v. R.R Gulati and Others Introduction The case of S.P Sethi Petitioner v. R.R Gulati And Others...

Imposition of Penalties under Section 271(1)(c) of the IT Act: Insights from Rajesh Chawla v. Commissioner Of Income Tax

Date: May 23, 2006

Imposition of Penalties under Section 271(1)(c) of the IT Act: Insights from Rajesh Chawla v. Commissioner Of Income Tax Introduction The case of Rajesh Chawla v. Commissioner Of Income Tax...

Gratuity Act Applicability to Extra Departmental Agents: An Analysis of Sr. Supdt. Of Post Offices v. Smt. Sham Dulari And Ors.

Date: May 19, 2006

Gratuity Act Applicability to Extra Departmental Agents: An Analysis of Sr. Supdt. Of Post Offices v. Smt. Sham Dulari And Ors. Introduction The case of Sr. Supdt. Of Post Offices v. Smt. Sham Dulari...

Revenue Expenditure vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Swaraj Engines Ltd.

Date: May 19, 2006

Revenue Expenditure vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Swaraj Engines Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v. Swaraj Engines Ltd.,...

Enforcement of Central Board Circulars and Criteria for Substantial Questions of Law: Insights from Bandi Co-Operative Labour & Construction Society v. Commissioner of Income Tax

Date: May 17, 2006

Enforcement of Central Board Circulars and Criteria for Substantial Questions of Law: Insights from Bandi Co-Operative Labour & Construction Society v. Commissioner of Income Tax Introduction The...

National Insurance Ltd. v. Baljit Kaur: Clarifying Income Threshold for Compensation under Section 163-A of the Motor Vehicles Act

Date: May 12, 2006

National Insurance Ltd. v. Baljit Kaur: Clarifying Income Threshold for Compensation under Section 163-A of the Motor Vehicles Act Introduction This commentary explores the landmark judgment in...

Section 80J(6A) of the IT Act: Punjab & Haryana High Court's Landmark Judgment in Commissioner Of Income Tax v. Mahalaxmi Rice Factory

Date: May 4, 2006

Section 80J(6A) of the IT Act: Punjab & Haryana High Court's Landmark Judgment in Commissioner Of Income Tax v. Mahalaxmi Rice Factory Introduction The case of Commissioner Of Income Tax v. Mahalaxmi...

Bharti Engg. Corpn. v. Union Of India: Landmark Ruling on Refund Procedures and Statutory Compliance

Date: May 3, 2006

Bharti Engg. Corpn. v. Union Of India: Landmark Ruling on Refund Procedures and Statutory Compliance Introduction The case of Bharti Engineering Corporation v. Union of India (UOI) And Ors.,...