Delhi High Court
Arbitration Proceedings Before Improperly Constituted Arbitral Tribunal Are Non-Est: Delhi High Court
The Delhi High Court Bench of Justice Sachin Datta has held where the appointment procedure is invalid, any proceedings before an improperly constituted arbitral tribunal are non-est. Also, this would not prevent the Court from exercising jurisdiction under Section 11 of the act.Additionally, the court held that whether a particular claim is precluded from arbitration on account of being an excepted matter should be decided by a duly constituted arbitral tribunal.Brief Facts:The petitioner filed...
Non-Signatories Bound By Arbitration Agreement If Their Actions Align With Those Of Signatories: Delhi High Court
The Delhi High Court Bench of Justice Jasmeet Singh held that if a non-signatory party actively participates in the performance of a contract, and its actions align with those of the other members of the group, it gives the impression that the non-signatory is a “veritable” party to the contract which contains the arbitration agreement. Based on this impression, the other party may reasonably assume that the non-signatory is indeed a veritable party to the contract and bind it to the arbitration...
S.245 IT Act | TDS Deducted By Employer Can't Be Adjusted Against Assessee's Future Refund: Delhi High Court
The Delhi High Court recently granted relief to Satwant Singh Sanghera, a pilot formerly employed with the now collapsed Kingfisher Airlines, against tax demand of over Rs 11 lakh.Singh contended that he had duly filed his income tax returns for the Assessment Years in question and the company had deducted TDS from his salary. The same was reflected in Form 16A issued by the company.He contended that the amount was not deposited with the government due to the default of the company and he is not...
Court Under S.9 Of Arbitration Act Can Grant Interim Measure To Protect Property From Being 'Wasted' While Hearing Appeal U/S 37: Delhi High Court
The Delhi High Court Bench of Chief Justice Manmohan and Mr. Justice Tushar Rao Gedela held that the court in the exercise of powers under Section 37 of the Arbitration Act, is not obligated to consider the merits or otherwise of the facts as stated by the litigants. Suffice it to state that the High Court under Section 9 of the Act is empowered to exercise jurisdiction as an interim measure...
Office Memorandum Is a Statutory Instruction, Cannot Supersede Statutory Rules: Delhi High Court Reiterates
A Division Bench of the Delhi High Court comprising Justices C. Hari Shankar and Sudhir Kumar Jain upheld the decision of the Central Administrative Tribunal reaffirming that Office Memorandum could not supersede the Statutory Rules. It observed that the Office Memorandum being a statutory instruction can supplement the Statutory Rules, however, it cannot override or supersede the said Rules.BackgroundOn 17 September 2010, the Respondents were elevated to the post of Joint Commissioners of...
Assessee Entitled To Charge Depreciation On Purchase Of Goodwill: Delhi High Court
The Delhi High Court has made it clear that goodwill is not 'income' but rather 'expenditure' for acquisition of assets and therefore, an assessee is entitled to charge depreciation on the amount spent towards it.A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma cited Commissioner of Income Tax, Kolkata v. Smifs Securities Ltd. (2012) whereby the Supreme Court had held that goodwill could be considered as an intangible asset eligible for depreciation.In the case at hand, the...
Pre-Arbitral Resolution Clauses Are Directory, Not Mandatory, Especially in Cases Requiring Urgent Adjudication: Delhi High Court
The Delhi High Court Bench of Justice Sachin Datta has held that any pre-condition in an arbitration agreement obliging one of the contracting parties to either exhaust the pre-arbitral amicable resolution avenues or to take recourse to Conciliation are directory and not mandatory. Additionally, the court held that the disputes between the parties require urgent adjudication, it would...
Stamp Act Not Enacted To Arm Litigant With “Weapon Of Technicality”: Delhi High Court
The Delhi High Court bench of Justice Manoj Jain has observed that “the Stamp Act is a fiscal measure enacted to secure revenue for the State on certain classes of instruments and it has not been enacted to arm a litigant with a weapon of technicality to counter and oppose the case of its adversary.” Brief Facts: The Petitioner had sought cancellation of a sale deed executed...
High Court Denies Bail To Shahrukh Pathan In Delhi Riots Case
The Delhi High Court on Tuesday denied bail to Shahrukh Pathan, the man who pointed a gun at a policeman during the 2020 North-East Delhi riots.Justice Dinesh Kumar Sharma dismissed the regular bail plea moved by Pathan in FIR 51 of 2020 registered at Jafrabad Police Station. Detailed order is awaited. The case relates to an incident wherein he was captured pointing a gun towards a policeman during the riots. The pictures had gone viral on the social media.Notice on the bail plea was issued on...
Climate Activist Sonam Wangchuk's Fast Withdrawn After Discussions: Delhi Police To High Court
The Delhi Police on Tuesday informed the Delhi High Court that climate activist Sonam Wangchuk and his associates from Ladakh have withdrawn their protest and fast after discussions. The submission was made by Solicitor General of India Tushar Mehta before a division bench comprising of Justice Prathiba M Singh and Justice Amit Sharma. “After discussions, Mr. Wangchuk has withdrawn his fast and therefore the petition may not survive,” SGI Mehta told the Court. The Bench dismissed as withdrawn...
Standard Is Higher For Post-Award Section 9 Relief, Order To Deposit Amount Not Passed In Routine Manner: Delhi HC
The Delhi High Court Bench of Justice Hari Shankar held that the standard required to be met by a post-award Section 9 relief is higher than that required by pre-award Section 9 reliefs. In this case, interim relief under section 9 of the Arbitration and Conciliation Act was sought to secure the awarded amount. Brief Facts This matter is between National Highways Authority of...
Similarity Of Functional Filters & Business Model Is Necessary For Including/ Excluding Comparable To Determine Arm's Length Price: Delhi HC
The Delhi High Court noted that the present appeal is confined only to inclusion/ exclusion of certain uncontrolled entities as comparable for purpose of determining arm's length price (ALP) of assessee company/ Appellant.Further, for purposes of benchmarking, there must be similarity of functional filters, product homogeneity and business model, in order to arrive at suitable comparable...