Delhi High Court
CBDT Cannot Impose Limitations To Extinguish Rights Granted Under Income Tax Act: Delhi High Court
Recently, the Delhi High Court held that Central Board of Direct Taxes (CBDT) cannot impose limitations to extinguish rights granted under Income Tax Act, 1961. The Court held that the wide powers granted to the CBDT are not for extinguishing a right that is conferred by the Act. Accordingly, the Court Circular No. 07/2007 dated 23 October 2007 issued by the CBDT to the be ultra vires the...
Man Accused Of Taking ₹2 Crore Dowry Seeks Income Tax Dept Probe Into Wife's Family, Delhi High Court Rejects Plea
The Delhi High Court has rejected the writ petition filed by a man, seeking an inquiry into the finances of his wife and her family who claimed to have paid him ₹2 crores dowry, in addition to spending crores of rupees on their wedding.A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela observed that the complaint stemmed from a matrimonial feud and the...
MSMED Act Will Prevail Over Arbitration Act In Disputes Pertaining To A Party Which Is An MSME: Delhi High Court
The Delhi High Court Bench of Justice Manoj Kumar Ohri has reiterated that the Arbitration and Conciliation Act, 1996 is a general law governing the field of arbitration whereas the MSMED Act, 2006 governing a very specific nature of disputes concerning MSMEs, is a specific law and being a specific law would prevail over Arbitration and Conciliation Act, 1996. Background...
Delhi High Court Quashes ₹2000 Crore Tax Reassessment Notice Against Maruti Suzuki For Alleged Escapement Of Income In AY 2009-10
The Delhi High Court has quashed the reassessment action initiated by the Income Tax Department against car manufacturer Maruti Suzuki India Ltd for alleged escapement of income in the Assessment Year 2009-10.A division bench of Justices Yashwant Varma and Ravinder Dudeja observed that the company had made full and true disclosure of all facts in the course of the assessment and the...
Will Decide Congress MP Randeep Surjewala's Plea For Electoral Rolls Of Maharashtra, Haryana Within Three Months: ECI To Delhi High Court
The Delhi High Court on Tuesday disposed of a plea filed by Congress MP Randeep Singh Surjewala seeking a direction on the Election Commission of India (ECI) to decide his representation seeking supply of the electoral rolls for the Lok Sabha and Vidhan Sabha polls conducted in the States of Maharashtra and Haryana from 2009 to 2024.Justice Jyoti Singh took on record submission of ECI's...
Delhi High Court Permanently Restrains Domain Names/Websites From Infringing Tata Group's 'CROMA' Trademark
The Delhi High Court recently issued a permanent injunction in favour of the Tata Group's subsidiary Infiniti Retail Limited, the owner of 'CROMA' trademark, against trademark infringement by domain names/websites using the said mark.The electronic goods retail chain Infiniti Retail Ltd (plaintiff) stated that it is a wholly owned subsidiary of Tata Sons Pvt Ltd and part of the Tata Group and...
Man Arrested By UP Police Without Informing Delhi Police, High Court Seeks Response On Compliance Of Protocol For Inter-State Arrests
The Delhi High Court has sought response of the Commissioner of Police, Greater Noida, Uttar Pradesh as to whether any protocol has been agreed to with the Delhi Police in case of Inter-State arrests as per a 2019 decision of a division bench.A division bench comprising Justice Prathiba M Singh and Justice Dharmesh Sharma said that there is a need to ensure that the prescribed protocol...
RPwD Act | Hyper Rigid Approach While Dealing With Disabled Candidates Dilutes Purpose Of 'Reasonable Accommodation': Delhi High Court
While hearing a plea against a decision granting exemption to an orthopaedically disabled person from typewriting test after the results were declared, the Delhi High Court observed that the approach of a court while dealing with persons with disabilities must be "qualitatively different" from one adopted for able-bodied candidates. In doing so the high court said that a court must ensure...
Delhi High Court Issues Notice On Plea To Fill Vacancies In Special Juvenile Police Units
The Delhi High Court has issued notice on a plea for filling up of vacant posts in all Special Juvenile Police Units (SJPUs) in every district in consonance under Juvenile Justice (Care and Protection of Children) Act, 2015.A division bench comprising Chief Justice Devendra Kumar Upadhyay and Justice Tushar Rao Gedela sought response of the Lieutenant Governor and Delhi Police and listed...
S.197 IT Act | AO Must Form Prima Facie Opinion Regarding Taxability In India Before Rejecting Assessee's Application For Nil TDS: Delhi HC
The Delhi High Court has made it clear that before rejecting an assessee's application under Section 197 of the Income Tax Act 1961 for nil TDS or deduction of tax at a lower rate, the assessing officer must form a prima facie opinion regarding the assessee's taxability in India.Section 197(1) of the Act enables an assessee to make an application for a certificate requiring the deduction of...
Delhi High Court Asks NIA Court To Expeditiously Decide MP Engineer Rashid's Bail Plea In UAPA Case
The Delhi High Court on Monday (February 24) asked a National Investigation Agency (NIA) Court to decide expeditiously the bail plea filed by Jammu and Kashmir MP Rashid Engineer in a terror funding case registered under UAPA."The ASJ-03, Patiala House Court is requested to dispose of the bail application of the petitioner expeditiously,” Justice Vikas Mahajan said. Rashid's counsel...