Delhi High Court
Income Tax Act | 'Fee For Technical Services' Means Transfer Of 'Specialised'/ 'Distinctive' Knowledge Or Skill By Service Provider: Delhi HC
The Delhi High Court has held that Fee for Technical Services (FTS) as contained under Section 9(1)(vii) of the Income Tax Act, 1961 is concerned with the transfer of 'distinctive', 'specialized' knowledge, skill, expertise and know-how by a service provider.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar thus observed that assistance provided by...
Courts Must Examine Judgments Of Acquittal Holistically To Arrive At Conclusion, Delhi High Court Sets Aside Judgment Of CAT
A Division Bench of the Delhi High Court comprising Justices C Hari Shankar and Ajay Digpaul set aside the judgment of the Central Administrative Tribunal by which the order of cancellation of the Respondent was quashed. The Bench noted that the order of cancellation was set aside on the basis of the Respondent having disclosed the pendency of the criminal case against him...
Delhi High Court Re-Affirms Discretion Of Arbitral Tribunal To Implead 'Non-Signatory' As 'Necessary Party' In Arbitration Proceedings
The Delhi High Court bench of Justice Subramonium Prasad has reaffirmed that an Arbitral Tribunal has the authority to implead non-signatories to an arbitration, provided they are deemed 'necessary parties' to the proceedings. The court was hearing an application u/s. 11(6) of the Arbitration and Conciliation Act for the appointment of Arbitrator to adjudicate disputes arising under...
Educated Litigant Must Keep Track Of Litigation, Duty Doesn't End Merely By Signing Lawyer's Fee Cheque: Delhi High Court
The Delhi High Court has recently said that an educated litigant must keep track of his litigation and that his duty does not end merely by signing the lawyer's fee cheque. Observing that the Court has to keep in mind the socio-economic and educational status of the litigant, Justice Girish Kathpalia said:“An educated urban litigant cannot claim same protection of this rule as extended to...
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...