Charges Paid For Bandwidth To Overseas Telecom Operators Not Royalty U/S 9(1)(vi) Of Income Tax Act: Delhi HC Rejects Plea Against Airtel

The Delhi High Court has dismissed an appeal preferred by the Income Tax Department claiming that Bharti Airtel should have deducted TDS on payments made to overseas telecom service providers for bandwidth services.A division bench of Justices Vibhu Bakhru and Tejas Karia relied on CIT v. Telstra Singapore Pte. Ltd. (2024) the High Court had held that where those availing services provided by...

Delhi High Court Monthly Digest: April 2025 [Citations 397- 497]

Citations 2025 LiveLaw (Del) 397 to 2025 LiveLaw (Del) 497NOMINAL INDEXM/s Brij Lal & Sons v. Union of India 2025 LiveLaw (Del) 397TATA SONS PRIVATE LIMITED & ANR. VS. MALLA RAJIV 2025 LiveLaw (Del) 398LOREAL S.A. v. ASHOK KUMAR AND & ORS. 2025 LiveLaw (Del) 399Manash Lifestyle Private Limited vs. Viraj Harjai & Anr. 2025 LiveLaw (Del) 400Qamar Jahan v. Union of India 2025...

'Amounts To Unjust Enrichment': Punjab & Haryana HC Partly Quashes 2020 Amendment To Haryana Development, Regulation Of Urban Areas Rules

The Punjab & Haryana High Court set aside the part of 2020 amendment to the Haryana Development and Regulation of Urban Areas Rules that required the scrutiny fees, licence fees, conversion charges etc to be forfeited in exchange for surrender of development license. Justice Sureshwar Thakur and Justice Vikas Suri said, "the impugned annexures are quashed, and, set aside to the extent...

Constitute State Level Committees To Dispose Enquiries On 'Bogus' Community Certificates, Ensure Complete Scrutiny: Madras HC Tells State

The Madras High Court has asked the state government to ensure that required number of State Level Scrutiny Committees are constituted to effectively dispose pending enquiries in connection with community certificates and ensure that the certificates are issued after complete scrutiny.The issue before the court was that many bogus Community Certificates had been issued by the...

Caste System Alien To Christianity, Protection Of SC&ST Act Cannot Be Extended To Converts: Andhra Pradesh High Court

In a significant ruling, the Andhra Pradesh High Court, on 30.04.2025, held that the caste system is alien to Christianity and an individual, who converted to Christianity and actively professes and practices the same, cannot continue to be a member of the Scheduled Caste community and is consequently barred from invoking the provisions of the Scheduled Caste, Scheduled Tribe (Prevention...

Insurance Company Not Liable To Indemnify Gratuitous Passenger In Goods Vehicle: Himachal Pradesh High Court

Himachal Pradesh High court held than an insurance company is not liable to provide compensation for injuries sustained by a gratuitous passenger/ porter in a goods vehicle under Section 147 of the Motor Vehicles Act, 1988.Justice Satyen Vaidya held: The term “any person” used in Section 147 of the Motor Vehicles Act, relates only to a third party and a passenger in goods carriage vehicle...

Himachal Pradesh High Court Rejects Plea For Extra UPSC Attempt Due To COVID-19 Impact

The Himachal Pradesh High Court dismissed a writ petition seeking an additional attempt in the UPSC Civil Services Examination on the grounds that the petitioner's final attempt was adversely affected by the COVID-19 pandemic.Justice Ajay Mohan Goel held: “it is no excuse that because he could not prepare efficiently on account of COVID-19 pandemic, he deserves one more chance.”...

Ridiculous To Expect Bodily Injuries On Rape Survivor Who Was Subjugated & Overpowered Physically: Allahabad HC

Overturning an order of acquittal concerning an accused who raped a 18-year-old girl on 2016, the Allahabad High Court recently observed that even if a woman is accustomed to sexual intercourse, even then she cannot be raped. The bench also observed that it would be 'ridiculous' to accept the submission that a rape survivor, who had been subjugated and 'overpowered'...

Plea In Chhattisgarh HC Challenges Vires Of Public Safety Act, Notification Declaring 'Moolvasi Bachao Manch' Unlawful Organization

A plea has moved before the Chhattisgarh High Court challenging a state government notification under the Chhattisgarh Vishesh Jan Suraksha Adhiniyam (CVJSA) 2005 (Special Public Safety Act) declaring an Adivasi organisation–Moolvasi Bachao Manch (MBM) as an unlawful organization in October 2024. The plea also challenges the constitutionality of the CVJSA as being ultra vires Articles...

Dissenting Judge Must Express Dissent In Open Court If Main Order Is Dictated In Court: Orissa High Court

The Orissa High Court has crystalised that when order is dictated in the open Court by a Bench consisting of two or more Judges, the Judge(s) who intends to differ from the opinion of the Bench or put up a dissenting judgment must dictate his dissenting order or at least, indicate his intention about recording the dissent in the open Court.The Division Bench of Justice Sangam Kumar Sahoo...

“No Work, No Pay” Doesn't Apply If Appointment Delay Is Due To Authorities' Fault : Calcutta HC

A division bench of the Calcutta High Court comprising of Harish Tandon, J and Prasenjit Biswas, J held that the principle of “No Work, No Pay” does not apply when the delay in appointment is due to the fault of the authorities, thus entitling the affected person to monetary benefits. Background Facts The appellant appeared for 12th Regional Level Selection Test (RLST) for...

Delhi High Court Sets Aside IPAB Order Removing Swiss Luxury Brand 'Davidoff' From Trademark Register

The Delhi High Court has come to the rescue of the Swiss company which owns luxury coffee brand Davidoff, whose trademark was removed from the register over alleged delay in seeking renewal of the mark.Justice Amit Bansal noted that the Trade Marks Registry had admitted to not having any records indicating that form O3 notice was issued to the petitioner prior to the removal of the...