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Punjab & Haryana High Court Case Commentaries

M/S JCB India Ltd. v. Omi Singh and Ors.: Defining the Employer-Employee Relationship under CLRA Act

M/S JCB India Ltd. v. Omi Singh and Ors.: Defining the Employer-Employee Relationship under CLRA Act

Date: Oct 29, 2015
M/S JCB India Ltd. v. Omi Singh and Ors.: Defining the Employer-Employee Relationship under CLRA Act Introduction The case M/s JCB India Limited v. Omi Singh and Ors. was adjudicated in the Punjab &...
Clarification on 50% Private Development Reservation in Commercial Belts: Vishnu Apartments Pvt. Ltd. v. State of Haryana

Clarification on 50% Private Development Reservation in Commercial Belts: Vishnu Apartments Pvt. Ltd. v. State of Haryana

Date: Oct 20, 2015
Clarification on 50% Private Development Reservation in Commercial Belts: Vishnu Apartments Pvt. Ltd. v. State of Haryana Introduction The case of Vishnu Apartments Pvt. Ltd. & Ors. v. State of...
Punjab & Haryana High Court Rules Against Clubbing Clearances of Separate Manufacturing Units Under Central Excise Act

Punjab & Haryana High Court Rules Against Clubbing Clearances of Separate Manufacturing Units Under Central Excise Act

Date: Oct 15, 2015
Punjab & Haryana High Court Rules Against Clubbing Clearances of Separate Manufacturing Units Under Central Excise Act Introduction The case of Commissioner of Central Excise v. Saron Mechanical...
Reaffirmation of Fundamental Right to Travel: Daler Singh v. Union Of India

Reaffirmation of Fundamental Right to Travel: Daler Singh v. Union Of India

Date: Oct 2, 2015
Reaffirmation of Fundamental Right to Travel: Daler Singh v. Union Of India Introduction The case of Daler Singh v. Union Of India And Others adjudicated by the Punjab & Haryana High Court on October...
Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions

Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions

Date: Sep 17, 2015
Land Acquisition Compensation Assessment: A New Precedent in Determining Fair Value Based on Market Transactions Introduction The case of Rampal and Others v. Land Acquisition Collector and Another...
High Court Affirms DTAA Protections: Exemption from Tax Withholding in Serco BPO v. Authority for Advance Rulings

High Court Affirms DTAA Protections: Exemption from Tax Withholding in Serco BPO v. Authority for Advance Rulings

Date: Aug 27, 2015
High Court Affirms DTAA Protections: Exemption from Tax Withholding in Serco BPO v. Authority for Advance Rulings Introduction The case of Serco Bpo P. Ltd. v. Authority For Advance Rulings And...
Employer-Employee Relationship in Medical Profession for TDS Deduction: Insights from Commissioner Of Income-Tax (Tds) v. Ivy Health Life Sciences Pvt. Ltd.

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

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

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

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

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

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

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

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

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

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

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

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

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

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,...
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