Whether Entity Is 'Permanent Establishment' Is A Fact-Specific Issue, Must Be Examined Separately For Different Tax Periods: Delhi High Court

The Delhi High Court has held that whether an entity is a Permanent Establishment (PE) of a foreign company or not is a “fact-specific” issue which must be examined separately for different tax periods.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed,“The position of a PE being a facts-specific issue and thus liable to be examined against the backdrop...

Reporter TV's Consulting Editor Arun Kumar K, Sub-Editor Approach Kerala High Court Seeking Anticipatory Bail In POCSO Case

Malayalam news channel Reporter TV's consulting editor Arun Kumar K and Sub-editor Shabas Ahammed S have approached the Kerala High Court seeking anticipatory bail in a POCSO case, lodged for allegedly sexually harassing a child. They are booked under Section 11(i) (Sexually harassing a child by words or gesture) of the POCSO Act. The plea will be heard by Justice P. V. Kunhikrishnan on...

Orissa High Court Bids 'Teary Farewell' To Its 34th Chief Justice Chakradhari Sharan Singh

The Orissa High Court on Friday (January 17) bid an emotional farewell to its Chief Justice Chakradhari Sharan Singh before he demits office on Sunday (January 19). He remained at the helm of the Odisha Judiciary for about eleven months i.e. from February 07, 2024.The Full Court reference was presided over by Justice Sangam Kumar Sahoo, Senior Judge of the High Court in the absence of...

Justice Sujoy Paul Appointed As Acting Chief Justice Of Telangana High Court

Justice Sujoy Paul has been appointed as the Acting Chief Justice of the Telangana High Court.A notification was issued in this regard by the Department of Law and Justice, Government of India exercising the power conferred to it under Article 223 of the Constitution.The notification came following the transfer of Chief Justice Alok Aradhe of the Telangana High Court to the Bombay High Court...

Justice Arindam Sinha Appointed As Acting Chief Justice Of Orissa High Court

The Centre has notified the appointment of Justice Arindam Sinha, the senior-most puisne Judge of Orissa High Court as its Acting Chief Justice with effect from January 20, 2025. The move comes as the present Chief Justice Chakradhari Sharan Singh is set to retire on January 19, 2025.Justice Sinha was born on September 22, 1965. He was enrolled as an Advocate on March 11, 1991 and practised...

Madras High Court Issues Notice On Plea Seeking Probe Into Death Of LKG Student By Allegedly Falling Into School's Septic Tank

The Madras High Court has issued notices to the State of Tamil Nadu, the Director General of Police, the Superintendent of Police Villupuram, the Inspector at Vikkiravandi Police Station, the Inspector CB-CID, and the CBI in a plea seeking a CB CID or CBI probe into the death of an LKG student by allegedly falling into the septic tank of the private school. Justice GR Swaminathan...

Delhi High Court Distinguishes From SC's Sky Light Judgment, Declines Assessment Issued In Wrong Name After Entity's Merger

The Delhi High Court on Friday declined the Income Tax Department's appeal to treat as 'curable', the error committed in naming the relevant entity while issuing reassessment notices.A division bench of Justices Yashwant Varma and Dharmesh Sharma refused to grant the benefit which the Supreme Court had given to the Department in Sky Light Hospitality LLP v. Assistant commissioner of...

Delhi HC Rejects Argument That Wife's Hospitalization Is Essential For Invoking S.498A, Says 'Narrow Interpretation' Will Silence Many Victims

The Delhi High Court has rejected a husband's argument that hospitalization of the wife is essential for establishing cruelty and harassment to her and for invoking Section 498A of Indian Penal Code, 1860. “Allowing such an argument to prevail – that hospitalization is a prerequisite for invoking Section 498A – would erode the very purpose of the provision. Section 498A of IPC was...

Availability Of Suitable Alternative Accommodation Must Be Ascertained For Just Decision In Eviction Suits: Calcutta High Court

The High Court of Calcutta in its recent judgment held that “availability of suitable alternative accommodation has to be ascertained for a just decision of a suit for eviction on the sole ground of reasonable requirement.”Justice Bibhas Ranjan De, presiding over the case, observed, “availability of the suitable alternative accommodation has to be ascertained for just decision of a suit...

Delhi High Court Rejects Janta Party's Plea Against Rule To Reserve Election Symbol Only For Recognised Political Parties

The Delhi High Court on Friday (January 17) rejected a petition filed by Janta Party challenging the Election Symbol (Reservation & Allotment) Order, 1968, on reservation of election symbol only for recognised registered political parties.A division bench comprising Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela dismissed the plea, observing that the issue raised has...

Karnataka High Court Reserves Verdict On Former CM Yediyurappa's Plea To Quash POCSO Case

Countering the State's contention that ex-CM BS Yediyurappa 'calculatedly' filed his plea for quashing a POCSO case after the complainant's death, the BJP leader told the Karnataka High Court on Friday (January 17) that it wasn't that the complainant had told him when she was going to pass away, adding that he was not a magician. He further questioned the intervening one and half month...

Criminal Case Against Director Would Not Mean Company Is Also Involved: Punjab & Haryana HC Quashes Order Rejecting Liquor License

The Punjab & Haryana High Court has set aside the order rejecting a liquor license (L-1), observing that if a director is involved in a criminal case then it would not mean that the company is also involved. L-1 licence is granted for the wholesale supply of Indian liquor. These are granted to a Company or a society, a partnership firm or a proprietorship firm having a licensed...