Transfer Pricing | 'Resale Price Method' Most Appropriate To Determine ALP Where Distributor Makes No Value Addition To Imported Products: Delhi HC

The Delhi High Court has made it clear that where the distributor of an imported product makes no value addition to it before sale, Resale Price Method is the most appropriate method to determine the arm's length price in relation to its business with an Associated Enterprise.A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela thus dismissed the...

Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitation Period: Madras HC Allows Gillette's Plea

Finding that the refund claim was filed within two years from the “relevant date” as defined in Explanation 2(a) to Section 54(14) of CGST Act , the Madras High Court recently clarified that a refund claim cannot be denied on the basis of retrospective operation of the Proviso to Rule 90(3) pf the CGST Rules.The High Court clarified this upon finding that the refund claims filed in the...

Krishna Janmabhumi Dispute | Allahabad HC Allows Impleadment Of UOI, ASI As Defendants In Hindu Plaintiffs' Suits With ₹5K Costs

In the ongoing Krishna Janmabhoomi-Shahi Eidgah Mosque dispute in Mathura, the Allahabad High Court on March 5 allowed amendment applications moved in two suits pending before the HC to implead Union of India through Secretary Ministry of Home Affairs and the Archaeological Survey of India (ASI). A bench of Justice Ram Manohar Narayan Mishra allowed the application subject to a cost...

S.45 Indian Evidence Act | Court Can Refuse Expert Opinion For Comparing Signatures If No Doubt Exists Regarding Genuineness: Rajasthan HC

The Rajasthan High Court has affirmed that normally a court shall seek expert opinion under Section 45 of the Indian Evidence Act when it has to compare admitted and disputed signatures. However it can refuse such expert opinion only if there are "no doubts regarding the genuineness" of the signatures after comparison.Justice Anoop Kumar Dhand referred to Section 45 which provides that the...

[S.197 CrPC] Want Of Sanction For Prosecution Extended To Members Of Kerala Police Entrusted With 'Maintenance Of Public Order': Kerala HC

The Kerala High Court has held that sanction is required to prosecute members of Kerala Police who are responsible for maintaining public order. The Court also relied upon Sarojini v Prasannan (1996) to clarify that maintenance of public order is a subset of law and order.Notably, Section 197 of CrPC protects judges and public servants from false, vexatious or malafide prosecution. Section...

Labour Court Cannot Grant Monetary Relief Without Pre-existing Entitlement: Bombay HC Clarifies Scope Of Recovery Under Section 33C(2), Industrial Disputes Act

Bombay High Court: A Single Judge Bench of Justice R.I. Chagla ruled that claims under Section 33C(2) of the Industrial Disputes Act must be supported by clear entitlements arising from statute, contract, or custom. The court clarified that a “cease and desist” direction in an order declaring a transfer illegal does not automatically create monetary entitlements. Furthermore, it...

Delhi High Court Declares 'Taj' As Well Known Trademark For Services In Hotel And Hospitality Industry

The Delhi High Court has declared “Taj” a well known trademark in respect of hotels and other related services in the hospitality industry. “The long duration for which the TAJ marks have been in use by the plaintiff, wide geographical area of their use, their knowledge among the general public and their goodwill and reputation due to the extensive promotion, publicity and extensive...

J&K HC Directs Review Of Security Measures After Girl Seeking Protection For Marrying Against Family's Wishes Was Forced Out Of Court By Brother

The Jammu and Kashmir High Court has voiced its serious anguish and concern about the developments which took place on the court premises wherein a petitioner girl was forced out of the corridors of the court against her wishes by a civilian, who was said to be her brother.The petitioner and her husband had approached the J&K High Court seeking protection after marrying against...

Security Cover Not A Luxury Or Status Symbol: J&K High Court Dismisses Advocate's Plea For Continued Police Protection

The Jammu and Kashmir and Ladakh High Court emphasized that security cover provided at the State's expense cannot be construed as a luxury or a status symbol to be granted arbitrarily.Justice Wasim Sadiq Nargal, while dismissing a petition filed by Advocate Sumit Nayyar seeking the continuation of his personal security, underscored that the assessment of threat perception is a...

'Allegations Embedded With Hatred, Complete Breakdown Of Marriage For One Decade': Orissa High Court Grants Divorce To Couple

The Orissa High Court has recently granted divorce to a couple on the ground of desertion under Section 13(1)(i-b) of the Hindu Marriage Act, 1955, further observing that the couple have indulged in levelling bitter allegations against each other portraying hatred and a complete breakdown of marriage for more than last one decade.Highlighting severe marital dissensions between the husband...

Cannot Come To Rescue Of Proclaimed Offender Seeking Quashing Of Detention Order At Pre-Execution Stage: J&K High Court

The Jammu and Kashmir High Court held that the constitutional courts have a limited jurisdiction to interfere with the detention order at the pre-execution stage. It added that such remedy cannot be even otherwise be sought by a person who is evading the legal process of the court.The petitioner sought to challenge the detention order at the pre-execution stage stating that earlier...

Delhi High Court Refuses Interim Bail To PFI Leader Shahid Nasir In UAPA Case, Asks Him To Move Special NIA Court

The Delhi High Court has refused to grant interim bail to Popular Front of India (PFI) leader Shahid Nasir in a case registered by NIA under UAPA. A division bench comprising Justice Prathiba M Singh and Justice Rajneesh Kumar Gupta observed that the application for interim bail ought to be first moved before the Special NIA Court.“This Court has not considered the merits of the matter....