Adobe India Is Not Dependent Agent PE Of Adobe Ireland: Delhi High Court Negates Attribution Of Further Profits

The Delhi High Court has upheld an order of the Income Tax Appellate Tribunal to the effect that Adobe Systems India Pvt. Ltd is not a dependent agent permanent establishment (DAPE) of Adobe Systems Software Ireland Ltd.In doing so, a division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar affirmed that no further attribution of profit can be made as Adobe India was...

Delhi High Court Disposes Pleas For Release Of Payment To Coaching Institutes Under 'Jai Bhim Mukhyamantri Pratibha Vikas Yojna'

The Delhi High Court has disposed of petitions where various coaching institutes sought directions to the Delhi government to implement 'Jai Bhim Mukhyamantri Pratibha Vikas Yojna', after taking note of the steps being taken by the Special Secretary of the Department for the Welfare of SC/ST/OBC (DSCST) to resolve the issue concerning payment to coaching institutes under the said...

Aaradhya Bachchan Moves Delhi High Court Seeking Summary Judgment In Suit Against Misleading Content

Aaradhya Bachchan, daughter of Bollywood actors Abhishek Bachchan and Aishwarya Rai Bachchan, has moved the Delhi High Court seeking summary judgment in her suit against misleading content uploaded against her by various YouTube channels.On February 03, Justice Mini Pushkarna issued notice to nine YouTube channels, including Bollywood Time, on Aaradhya's application. The application has...

Construction Of Terms Of Contract Must Be Primarily Decided By Arbitrator, Not Court U/S 34 Of Arbitration Act: Delhi High Court

The Delhi High Court bench of Justice Dinesh Kumar Sharma has held that Construction of the terms of the contract is primarily for the arbitrator to decide, unless it is found that such a construction is not at all possible. Brief Facts: After a competitive bidding process, a contract was entered into between the petitioner and the respondent. The contract required the supply of 8000...

Suo Moto Disallowance Made By Assessee Under Bonafide Belief Of Tax Liability Can Be Rectified U/S 264 Of Income Tax Act Without Amending ITR: Delhi HC

The Delhi High Court has held that an application for revision under Section 264 of the Income Tax Act, 1961 can be preferred by an assessee who makes suo motu disallowance in its Return of Income (RoI/ ITR), under a bonafide yet mistaken belief that the same was liable to be offered for taxation.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar added that the...

Not Having Birth Certificate Due To Socio-Economic Backwardness No Ground To Deny Participation In Sport Events: Delhi High Court

The Delhi High Court has observed that not having a birth certificate evidencing age of an individual due to socio-economic backwardness is no ground to deny the opportunity to compete or participate in sport events. “This Court cannot be oblivious of the fact that on account of socio- economic backwardness, it may not have been feasible in some cases, to obtain the birth...

Info Requiring Analysis Of Legal Proceedings Outside Purview Of RTI Act: Delhi HC Quashes Order To Inform On Ex-Parte Injunctions Given By ADJ

Setting aside CIC's order directing Patiala House Court PIO to furnish information on the number of cases in which a judge granted ex-parte injunction in relation to cases represented by a particular advocate and in suits filed by a particular company, the Delhi High Court observed such queries require an analysis of the relevant judicial proceedings.It further said that such an analysis...

Encroachment Delaying DDA's Yamuna River Restoration Work: Delhi HC Rejects Farmers' Plea For Occupation In Flood Plain, Imposes ₹5K Cost

In a plea for a restrain on Delhi Development Authority (DDA) and other authorities from disturbing the possession of land located on the Yamuna river bank by certain farmers, the Delhi High Court said that it appeared that the petitioners had encroached upon the land which falls in the flood plain area.The court further said that this had also delayed the implementation of...

Furnishing Grounds Of Arrest Just An Hour Before Remand Hearing Not Compliance Of Section 50 CrPC: Delhi High Court

The Delhi High Court has observed that furnishing grounds of arrest in writing to an arrestee just about an hour before the remand hearing cannot be due or adequate compliance of the requirements of Section 50 of CrPC.The provision mandates that grounds of arrest must be communicated to an arrestee “forthwith” upon the arrest of a person.Justice Anup Jairam Bhambhani said that sufficient...

Delhi High Court Issues Notice On BJP Leader's Plea Against Quashing Of Summons Issued To Chief Minister Atishi In Defamation Case

BJP leader Praveen Shankar Kapoor has moved the Delhi High Court challenging the quashing of summons issued to Chief Minister Atishi by a trial court in a defamation case filed by him. The defamation case was filed over the claims that Aam Aadmi Party (AAP) leaders were approached by Bhartiya Janta Party (BJP) to join them in return of crores of cash.Justice Vikas Mahajan issued notice on...

Delhi High Court's Administrative Side To Consider Amending Or Framing Rules To Expedite Proceedings Before Family Courts

The Delhi High Court's administrative side is set to consider framing appropriate rules or amending the existing rules to streamline the procedure to expedite proceedings before the Family Courts in the national capital. The development ensued after a division bench comprising Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela passed an order while while disposing of a PIL on...

NIA Opposes MP Engineer Rashid's Plea In Delhi High Court Seeking Interim Bail In UAPA Case

The National Investigation Agency (NIA) on Tuesday opposed before the Delhi High Court the plea filed by Jammu and Kashmir MP Rashid Engineer seeking interim bail in a terror funding case registered under UAPA.Rashid has sought interim bail in order to attend the Parliamentary budget session which commenced on January 31. The session concludes on April 04. In the alternative, he has...