Delhi High Court
20% Pre-Deposit Not Mandatory For Stay Of Demand, AO Must Exercise Discretion U/S 220(6) Income Tax Act: Delhi High Court
The Delhi High Court has reiterated that deposit of 20% of the disputed tax demand is not mandatory for grant of stay, and that the Assessing Officer (AO) must independently exercise discretion under Section 220(6) of the Income Tax Act, 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar relied on National Association of Software and Services Companies (NASSCOM) v....
No Construction Or Residence Permissible On Yamuna Floodplains, Even Under Pretext Of Graveyard: Delhi High Court
The Delhi High Court has held that no construction or residential occupation is permissible on the Yamuna floodplains, even if such occupation is sought to be justified under the pretext of a graveyard or religious use.A Division Bench of Justices Prathiba M. Singh and Manmeet Pritam Singh Arora observed, “in the flood plains, people cannot be allowed to make their houses, tenements, sheds, etc., under the pretext of graveyard or for any other purpose.”The observation was made in a petition...
GST | Failure To Prove Dispatch Of Hearing Notice Doesn't Automatically Mean No Personal Hearing Was Given: Delhi High Court
The Delhi High Court has held that merely because the tax department is unable to place on record proof of dispatch of a personal hearing notice such as entries in a dispatch register, speed post receipts, or email records— it does not automatically follow that no opportunity of personal hearing was granted.A division bench of Justices Prathiba M. Singh and Shail Jain refused to entertain...
Delhi High Court Stops Fake Job Recruitment In Akasa Air's Name, Orders Blocking Of Domains
The Delhi High Court has temporarily restrained several individuals and unknown persons from using the marks “AKASA,” “AKASA AIR,” and related trademarks to run alleged fake recruitment activities linked to Akasa Air, after finding a prima facie case of impersonation.Justice Manmeet Pritam Singh Arora passed the interim order on December 22, 2025, while hearing a trademark infringement suit filed by SNV Aviation Private Limited, the operator of Akasa Air. The ourt also directed the suspension of...
Delhi High Court Temporarily Bars Dr Reddy's From Manufacturing Sunscreen Product With “SUN” Mark On Sun Pharma Plea
The Delhi High Court has recently, temeperorily restrained Dr Reddy's Laboratories Ltd. from further manufacturing sunscreen products bearing labels with the word “SUN”, holding that the usage appears to function as a trademark and not as a mere description. The court directed the company to maintain status quo until the next hearing. A single bench of Justice Manmeet Pritam Singh Arora passed the interim order on December 24, 2025, while hearing a trademark infringement and passing off suit...
India-US DTAA | Outsourcing Customer Care Services To Indian Subsidiary Doesn't Create PE: Delhi High Court
The Delhi High Court has held that outsourcing customer care and back-office services to an Indian subsidiary does not, by itself, result in the creation of a Permanent Establishment (PE) in India under the India–US Double Taxation Avoidance Agreement (DTAA).A Division Bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed a batch of appeals filed by the Income Tax Department...
Working Mothers Can't Be Forced To Exhaust Themselves While Fathers Evade Responsibility Of Child: Delhi High Court
The Delhi High Court has “outrightly rejected” the argument that a working mother seeking maintenance for her minor children reflects misuse of maintenance laws or a sense of entitlement, holding that courts must recognise the dual burden borne by custodial mothers and ensure that fathers do not evade their parental responsibilities.Justice Swarana Kanta Sharma observed,“A Court of law cannot burden, nor does the law mandate, that the working mother should be forced to exhaust herself...
Delhi High Court Disposes Meta's Execution Plea, Notes Compliance In “FACEBAKE” Trademark Case
The Delhi High Court has disposed of an execution petition filed by Meta Platforms Inc. (formerly Facebook), after finding that the operators of the “FACEBAKE” and “FACECAKE” brands have substantially complied with an earlier injunction restraining use of marks deceptively similar to Meta's “FACEBOOK” trademark.Justice Manmeet Pritam Singh Arora passed the order on December 24, 2025, while examining compliance of a judgment and decree dated July 6, 2022, that had permanently restrained the...
Delhi HC Upholds Validity Of Civil Defence Act Provision Allowing Summary Discharge, Bars Stigmatic Dismissals Without Hearing
The Delhi High Court has upheld the constitutional validity of Section 6(2) of the Civil Defence Act, 1968, which empowers authorities to discharge Civil Defence Volunteers without hearing, but has held that the provision can't be used as a cloak to impose punitive or stigmatic dismissals without following principles of natural justice.A division bench of Justices C.Hari Shankar and Om Prakash Shukla made the observation while dealing with a batch of petitions filed by Civil Defence Volunteers...
Delhi High Court Bars Biodeal Pharma From Using “PEPFIX-DSR” and “MINOZIL”, Protects Sun Pharma Marks
The Delhi High Court has permanently restrained Biodeal Pharmaceuticals Pvt. Ltd. from using the marks “PEPFIX-DSR” and “MINOZIL” for its pharmaceutical products over similarity with Sun Pharmaceutical Industries Ltd.'s registered trademarks “PEPFIZ” and “MINOZ.”A Single bench of Justice Tejas Karia passed the order on December 16, 2025 Sun Pharma's plea seeking summary judgment in a trademark infringement and passing off suit. The court noted that Biodeal Pharmaceuticals had neither appeared...
Income Tax Act | Delhi High Court Sets Aside Reassessment Against MakeMyTrip Over ₹50 Crore Receipt, Cites Vague S.148A Notices
The Delhi High Court has set aside reassessment proceedings initiated against MakeMyTrip India Pvt. Ltd., holding that the notices issued under Section 148A of the Income Tax Act, 1961 were unreasoned.A Division Bench of Justices V. Kameswar Rao and Vinod Kumar allowed the writ petition filed by the company, which had challenged the reassessment action relating to an alleged unexplained...
Delhi High Court Holds ICC Trademark Rights Under LG Sponsorship Agreement Attract Royalty TDS
The Delhi High Court has dismissed a writ petition filed by LG Electronics India Pvt. Ltd., upholding the Income Tax Department's decision to treat a portion of sponsorship payments made for ICC cricket events as taxable royalty. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar refused to interfere with an order passed under Section 264 of the Income Tax Act, which had...