Mindset That Women Should Endure Suffering In Matrimonial Homes Emboldens Perpetrators: Delhi High Court On Dowry Deaths

While denying bail to a husband in a dowry death case, the Delhi High Court has said that the mindset that women should continue to endure suffering in their matrimonial homes as it is the “right” thing to do after marriage “emboldens” perpetrators. “This mindset emboldens, and is exploited by, perpetrators including a husband, who kills his wife, exploiting the situation that...

Whether Entity Is 'Permanent Establishment' Is A Fact-Specific Issue, Must Be Examined Separately For Different Tax Periods: Delhi High Court

The Delhi High Court has held that whether an entity is a Permanent Establishment (PE) of a foreign company or not is a “fact-specific” issue which must be examined separately for different tax periods.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed,“The position of a PE being a facts-specific issue and thus liable to be examined against the backdrop...

Delhi High Court Distinguishes From SC's Sky Light Judgment, Declines Assessment Issued In Wrong Name After Entity's Merger

The Delhi High Court on Friday declined the Income Tax Department's appeal to treat as 'curable', the error committed in naming the relevant entity while issuing reassessment notices.A division bench of Justices Yashwant Varma and Dharmesh Sharma refused to grant the benefit which the Supreme Court had given to the Department in Sky Light Hospitality LLP v. Assistant commissioner of...

Delhi HC Rejects Argument That Wife's Hospitalization Is Essential For Invoking S.498A, Says 'Narrow Interpretation' Will Silence Many Victims

The Delhi High Court has rejected a husband's argument that hospitalization of the wife is essential for establishing cruelty and harassment to her and for invoking Section 498A of Indian Penal Code, 1860. “Allowing such an argument to prevail – that hospitalization is a prerequisite for invoking Section 498A – would erode the very purpose of the provision. Section 498A of IPC was...

Delhi High Court Rejects Janta Party's Plea Against Rule To Reserve Election Symbol Only For Recognised Political Parties

The Delhi High Court on Friday (January 17) rejected a petition filed by Janta Party challenging the Election Symbol (Reservation & Allotment) Order, 1968, on reservation of election symbol only for recognised registered political parties.A division bench comprising Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela dismissed the plea, observing that the issue raised has...

Arvind Kejriwal Objects To ED Seeking Adjournment In Plea Against His Bail, Calls It 'Propaganda' Amid Impending Elections

Former Chief Minister Arvind Kejriwal on Friday opposed before the Delhi High Court request of the Enforcement Directorate (ED) to adjourn hearing in the plea against bail granted to him in the money laundering case connected to the alleged liquor policy scam.Senior Advocate Vikram Chaudhri appearing for Kejriwal opposed the request before Justice Vikas Mahajan after ED's counsel said that...

[S.151 IT Act] SC Judgment In Rajeev Bansal Doesn't Affirm Authority Of Joint Commissioner To Accord Approvals For Reassessment: Delhi HC

The Delhi High Court has held that the Supreme Court's decision in Union of India and Ors. vs. Rajeev Bansal (2024) did not affirm the authority of a Joint Commissioner to grant approval under Section 151 of the Income Tax Act, 1961 for initiation of reassessment proceedings. The provision precludes the Assessing Officer from issuing notice for reassessment after the expiry of four...

High Court Asks Delhi University To Ensure Date-Sheets Are Issued At Least 15 Days Prior To Commencement Of Law Exams

The Delhi High Court has asked the Dean and Head of Delhi University's Faculty of Law to ensure that future date-sheets are issued at least 15 days before the commencement of examinations.Justice Dinesh Kumar Sharma strongly urged the varsity's Dean of the Faculty of Law to take all administrative decisions, including the issuance of date-sheets, with due regard for the interests...

Arbitration Dispute: Delhi High Court Restrains DB Dixon Battery From Using Images Of Shikhar Dhawan While Promoting Its Products

The Delhi High Court on Friday restrained DB Dixon Battery Private Limited, manufacturer of lead acid storage batteries, from using the images of former cricketer of the India Men's National Cricket Team Shikhar Dhawan while promoting its products.Justice Subramonium Prasad issued notice on a plea filed by Dhawan for interim injunction to restrain DB Dixon Battery Private Limited from using...

[S.115JB Income Tax Act] Delhi HC Rejects Dept's Appeals Against Tata Power's Joint Venture With Delhi Govt For Supply Of Electricity

The Delhi High Court has held that Section 115JB of the Income Tax Act, 1961, as it stood prior to its amendment by virtue of Finance Act, 2012, would be inapplicable to an electricity generation company. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma thus dismissed the Department's appeals against Tata Power Delhi Distribution Limited, a...

ITAT Cannot Decide On Grounds Not Addressed By Commissioner Of Income Tax (Appeals): Delhi High Court

The Delhi High Court recently said aside an order passed by the Income Tax Appellate Tribunal, deciding grounds that did not arise from the impugned order passed by the Commissioner of Income Tax (Appeals). A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela observed, “The Assessee's challenge to the addition of ₹4,30,00,000/- under Section 68 of...

Baggage Rules Should Be Reviewed To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery To Attend Weddings: Delhi HC

The Delhi High Court has urged the Central government as well as the Customs department to review the Baggage Rules, 2016 which regulate the amount of gold or gold jewellery that can be carried by a person travelling to India by air. A division bench of Justices Prathiba M. Singh and Dharmesh Sharma observed, “While, there is no doubt that any illegal smuggling of gold deserves to...