2020 Delhi Riots: High Court Upholds Order Framing Charges Against Accused, Says 'Evidence Will Be Filtered In The Crucible Of Trial'

The Delhi High Court has upheld a trial court order framing charges against one Salim Malik booked in a case related to the 2020 North-East Delhi riots.Justice Anish Dayal rejected Malik's plea against the trial court order that framed charges against him for the offences under Sections 147(Punishment for rioting), 148(Rioting, armed with deadly weapon), 427(Mischief causing damage to the...

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the Central Goods and Services Tax Act, 2017. A division bench of Justices Yashwant Varma and Girish Kathpalia further held that telecom towers fall outside the scope of Section 17(5) of the CGST Act which sets out various goods and services...

Rule 8D Of IT Rules Can Be Invoked Only If Assessee's Computation Of Expenses Attributable To Earning Exempt Income Is Found Inadequate: Delhi HC

The Delhi High Court has held that recourse to Rule 8D of the Income Tax Rules, 1962 for computing disallowance under Section 14A of the Income Tax Act is available only if the Assessee's computation of expenses attributable to earning exempt income, is found to be inadequate. Rule 8D provides a mechanism to determine the expenditure in relation to exempt income. In the case at...

Delhi High Court Quashes ED's Denial Of NOC To Times Of India Group For Overseas Investments

The Delhi High Court has quashed the Enforcement Directorate's (ED) decision to deny No Objection Certificates (NOC) under Foreign Exchange Management (Overseas Investment) Rules, 2022 to media conglomerates Bennet Coleman & Co. Ltd and its subsidiary the Times Internet Limited, the digital venture of the Times of India Group.Noting that the denial of NOC lacked any clear or rational...

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. A division bench of Justices Prathiba M. Singh and Amit Sharma observed that a SCN, which seeks to impose further liabilities (including penalties) upon assesses, has to be decided...

Undermines His Right To Livelihood: Delhi HC Orders De-Freezing Of Chhole-Bhature Vendor's Bank Account In Alleged Cyber Fraud Of ₹105

Finding no justification for freezing the bank account of a "small-scale vendor" selling Chhole-Bhature for alleged cyber fraud of Rs. 105, the Delhi High Court observed that the freezing of the bank account violates the vendor's right to earn and live with dignity, as guaranteed under Article 21 of the Constitution.“Indubitably, passing of an order of freezing the entire bank account of...

Order Rejecting Plea For Extension Of Investigation Period From Initial 90 To 180 Days Under UAPA Appealable, Not Interlocutory: Delhi HC

The Delhi High Court has recently held that an order rejecting the application for extension of period of investigation from initial 90 to 180 days under Section 43D(2) of UAPA is an appealable order and not an interlocutory order.A division bench comprising of Justice Prathiba M Singh and Justice Amit Sharma said that the finality attached to such an order would be that the prosecution may...

PhD Thesis Not Containing Commercially Sensitive, Proprietary Information Not Exempt From Disclosure Under RTI Act: Delhi HC

The Delhi High Court has recently held that PhD thesis which does not contain commercially sensitive or proprietary information is not exempted from disclosure under Section 8(1)(d) of Right to Information Act. 2005. Justice Sanjeev Narula held that merely asserting that the thesis involves intellectual property or holds commercial value is not sufficient and there must be clear and...

Global Takedowns Can Legitimize Practices Of Authoritarian Govts Which Don't Value Freedom Of Speech: 'X Corp' Tells Delhi High Court

X Corp. (formerly Twitter) has informed the Delhi High Court that global takedown orders set a “dangerous precedent” that could legitimise practices of authoritarian governments which do not fully value the rights to freedom of speech and access to information.The social media entity has said that if courts in different countries can issue global blocking orders based on their local laws,...

Delhi HC Directs Customs To Release Azerbaijan National's 'Personal' Gold Jewellery, Restrains Her From Selling It In India

Reinforcing its stand that the 'personal' gold jewellery of a foreign national coming to India is not subject to duty, the Delhi High Court ordered the Customs department to release an Azerbaijan national's belongings. A division bench of Justices Prathiba M. Singh and Amit Sharma however restrained the foreign national from selling the jewels in India. “Petitioner shall not...

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

The Delhi High Court has made it clear that a Final Assessment order passed by the Income Tax Authorities under Section 143 of the Income Tax Act, 1961 is not sustainable, if it is passed in ignorance of pending objections before the Dispute Resolution Panel. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela further clarified that lack of...

'Sahyog' Portal Developed For Cooperation Of Govts & Social Media Intermediaries In Creating Safe Cyberspace: MHA To Delhi High Court

The Union Ministry of Home Affairs has recently informed the Delhi High Court that it has developed a portal called “SAHYOG” where authorised agencies of Central Government, States and Union Territories as well as the social media intermediaries will work together to create a safe cyberspace.The report filed by the MHA states that in the first phase of the portal, the focus has been on...