Delhi HC Sets Aside Reassessment Over Cash Deposits During Demonetisation, Says Order U/S 148A(d) Income Tax Act Transgressed Notice U/S 148A(b)

The Delhi High Court has set aside the reassessment action initiated against a partnership firm under Section 148A(d) of the Income Tax Act, 1961 over cash deposits made by it during demonetisation, stating that this ground was not mentioned in the notice issued to the firm under Section 148A(b).Section 148A(b) contemplates issuance of a notice asking assessee to show cause why...

Sikh People Usually Wear 'Kada', Personal Effect: Delhi High Court Sets Aside Detention By Customs

Observing that Sikh persons usually wear kada as part of their religious practice, the Delhi High Court set aside the detention of a Dubai resident's gold kada by the Customs Department.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Clearly, a perusal of the photographs and the fact that it is one Kada which is usually worn by persons like the Petitioner...

Assessee's Business Cannot Be Prejudiced By Complete Attachment Of Bank Accounts Pending Adjudication By GST Authority: Delhi HC

The Delhi High Court has asked the GST authority not to prejudice the business of an assessee, involved in manufacturing of mild steel products, by attaching its complete bank account pending adjudication of ₹15.09 crores tax evasion proceedings.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta noted that one year had elapsed since the provisional attachment order...

GST Demand Of Over ₹10 Crores Raised Without Considering Assessee's Stand: Delhi High Court Orders Fresh Adjudication

The Delhi High Court has asked the Adjudicating Authority under Central Goods and Service Tax Act 2017 to undertake fresh adjudication of the show cause notice issued to an assessee, raising demand of more than ₹10 crores.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta did so after noting that such a “substantial” demand was made without even considering...

Musical Works Based On Hindustani Classical Music Can Be Original Even Though Belonging To Same Genre, Raga Or Taal: Delhi High Court

In a significant ruling on copyright law and Indian classical music, the Delhi High Court has held that musical works based on Hindustani Classical Music, though belonging to the same genre, same Raga and same Taal, can be original compositions and original musical works.Justice Prathiba M Singh said that so long as the composition in Hindustani classical music is an original work of...

[NDPS Act] Absence Of Recovery From Accused Insufficient For Bail When Nexus With Narcotic Network Is Disclosed: Delhi HC

The Delhi High Court has observed that mere absence of recovery of narcotic drugs from an accused is not a sufficient reason for the grant of bail, when there is prima facie evidence of involvement of the accused in a narcotic network. Justice Shalinder Kaur remarked that the involvement in a narcotic network justifies a 'more cautious' approach for grant of bail under Section 37 of...

Delhi High Court Suspends Medha Patkar's Sentence In Defamation Case By LG VK Saxena, Grants Her Bail

The Delhi High Court on Friday suspended the sentence of Narmada Bachao Andolan leader and activist Medha Patkar in the criminal defamation case lodged against her by Vinai Kumar Saxena in 2001.VK Saxena is presently Delhi's Lieutenant Governor. Justice Shalinder Kaur passed the order in the post lunch session after an urgent petition was filed by Patkar. Patkar withdrew her plea...

Give Credits To Dagar Brothers In AR Rahman's Veera Raja Veera Song: Delhi High Court Issues Interim Injunction

In an interim order passed on Friday, the Delhi High Court has ruled in favour of Veteran Indian classical singer Ustad Faiyaz Wasifuddin Dagar in his suit alleging copyright infringement of his “Shiva Stuti” composition by music composer A.R. Rahman and other producers in Tamil film Ponniyan Selvan 2 song "Veera Raja Veera.”Justice Prathiba M Singh said that balance of convenience was...

Gullible Individuals Fall Prey To Inducements In Name Of Religious Preachers, Harsh Reality Of Society: Delhi High Court

The Delhi High Court has observed that gullible individuals facing rough time in their life fall prey to inducements in the name of religious preachers, terming it to be a harsh reality of the society. “One cannot ignore the harsh reality of our society where gullible individuals facing the rough weathers in life fall prey to such inducements in the name of religious preachers,”...

Dowry Death Strikes At Foundations Of Dignity In Domestic Life, But No Blanket Prohibition On Grant Of Bail To Accused: Delhi High Court

The Delhi High Court has recently observed that the offence of dowry death strikes at the very foundations of dignity and justice in domestic life but underscored that there is no blanket prohibition for grant of bail in such cases.“This Court remains fully conscious of the societal gravity and enduring prevalence of dowry deaths. Such offences strike at the foundations of dignity,...

Whether Roof-Mounted Air Conditioners For Trains Attract 18% GST Or 28% GST? Delhi High Court To Decide

The Delhi High Court will soon decide the GST rate applicable to roof-mounted air conditioners of specific designs manufactured for the railways.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta are seized with a petition filed by railways and aerospace technology company StesaLIT Limited, challenging a Circular issued by the Union Finance Ministry in 2024, stipulating...

Medha Patkar Withdraws Plea Against Conviction In Defamation Case Filed By LG VK Saxena From Delhi High Court

Narmada Bachao Andolan leader and activist Medha Patkar on Friday withdrew from the Delhi High Court her plea against her conviction in the criminal defamation case lodged against her by Vinai Kumar Saxena in 2001.VK Saxena is presently Delhi's Lieutenant Governor. Justice Shalinder Kaur dismissed the plea as withdrawn with the liberty to file a fresh petition, as prayed by Patkar's...