Delhi High Court
Quashing Of Show Cause Notice On One Issue Doesn't Mean Other Demands Are Not Liable To Be Adjudicated: Delhi High Court
The Delhi High Court has made it clear that if a show cause notice is quashed by a higher authority on one issue, it doesn't mean that other issues raised in the SCN are not liable to be adjudicated.The observation was made by the bench of Justices Prathiba M. Singh and Dharmesh Sharma in a case where the SCN was quashed by another division bench of the High Court so far as the issue relating...
Customs Department Must Intimate Party About Disposal Of Confiscated Property Both Via Email And On Mobile: Delhi High Court
The Delhi High Court has held that the Customs Department must ensure that the intimation of disposal of detained or confiscated property is given to the concerned party both via email as also the mobile number.A division bench of Justices Prathiba M. Singh and Dharmesh Sharma reasoned this will ensure that a party who succeeded in Court or Tribunal against the detention of the property is...
Plea In Delhi High Court Over Renaming India As 'Bharat'
A petition has been filed in the Delhi High Court over the issue of renaming India as 'Bharat' and amending Article I of the Constitution of India. Filed by Namaha, the plea seeks a direction on the Union Government to decide his representation on the issue after the Supreme Court in 2020 refused to entertain a petition for renaming the country but had directed that the plea be treated as...
'Courts Can't Interfere In Executive Function Of Pay Commission, Delhi High Court Dismisses Petition Claiming Pay Parity
A Division Bench of the Delhi High Court comprising Justices C Hari Shankar and Ajay Digpaul held that the Petitioner who was an Advisor (Nutrition) could not be granted the same salary as that of the Advisor (Ayurveda) and Advisor (Homeopathy). The Bench held that since the posts were different, it could not be expected that the nature of duties performed by the employees could be the...
Delhi High Court Weekly Round-Up: February 10 To February 16, 2025
Citations 2025 LiveLaw (Del) 153 to 2025 LiveLaw (Del) 189NOMINAL INDEXRENUKA KULKARNI & ORS v. STATE and other connected matter 2025 LiveLaw (Del) 153 SIR RATAN TATA TRUST & ANR v. DR. RAJAT SHRIVASTAVA & ORS. 2025 LiveLaw (Del) 154 Rocktek Infra Services Pvt. Ltd. v. Principal Commissioner Of Customs (Import) 2025 LiveLaw (Del) 155 Abdul Rashid Sheikh v. NIA 2025 LiveLaw...
TPO's Role Is To Determine ALP Of International Transactions, Can't Act As AO To Probe Legitimacy Of Such Transactions: Delhi High Court
The Delhi High Court has made it clear that the role of a Transfer Pricing Officer is to conduct a transfer pricing analysis and determine the arm's length price of an assessee's international transaction and the TPO cannot act as an Assessing Officer to probe the legitimacy of such transactions.A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed, “It is necessary...
ALP Not Concerned With Commercial Expediency Of International Transaction, Assessee Reporting Loss Not Grounds To Deem ALP Nil: Delhi HC
The Delhi High Court has held that a Transfer Pricing Officer cannot compute the arm's length price of an assessee's international transactions as nil, merely because despite the services availed from such transactions, the assessee incurred a loss in business.A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed that the TPO cannot weigh the ALP on the basis of...
Delhi High Court Orders Customs To Release Traveller's Gold Worth ₹20 Lakh, Iphone, Playstation & More Over Failure To Issue SCN
The Delhi High Court recently ordered the Customs authorities to release a traveller's gold worth over ₹14 lakh and other branded articles like iPhone, PlayStation, etc. over the authority's failure to issue him a show cause notice.Section 124 of the Customs Act, 1962 contemplates issuance of a show cause notice before confiscation of goods.The Petitioner had landed at Delhi...
Delhi High Court Issues Notice On PIL For Action Against Hospitals, Entities Operating Radiological Equipment Without Licenses
The Delhi High Court has issued notice on a public interest litigation seeking action against all hospitals, medical colleges, diagnostic centres and any other entities operating radiology equipments without the requisite authorization or licenses.A division bench of Chief Justice Devendra Kumar Upadhyay and Justice Tushar Rao Gedela sought response of Union Government and Atomic...
Mere Demand For Dowry Not Offence U/S 498A IPC, Simpliciter Allegation Of Intimidation Not Harassment: Delhi High Court
The Delhi High Court has said that mere demand for dowry is no offence under Section 498A of Indian Penal Code, 1860, and simpliciter allegation of intimidation does not constitute harassment.Justice Amit Mahajan made the observation while quashing an FIR registered by a wife against the relatives of the husband. The case was registered against the husband, parents and the relatives in 2019....
Misuse Of Section 498A IPC Doesn't Mean Genuine Cases Of Harassment Don't Exist: Delhi High Court
The Delhi High Court has observed that the misuse of Section 498A of Indian Penal Code, 1860, does not mean that genuine cases of harassment do not exist. “This Court is not blind to the ground reality of the deeply rooted social evil of greed for dowry, due to which, numerous victims are subjected to unspeakable conduct and harassment,” Justice Amit Mahajan said. The Court observed that...