Delhi High Court
Show Cause Notice Does Not Provide Any Clue Why Petitioner's GST Registration To Be Cancelled ; Delhi HC sets aside Show Cause Notice
The Delhi High Court held that the purpose of issuing a show cause notice is to enable a noticee to respond to the allegations based on which an adverse order is proposed. Hence, the High Court quashed the order as well as SCN observing that the SCN is not intelligible as it does not specify the reason for cancelling the petitioner's GST registration. The Division Bench of...
ANI Files Copyright Infringement Suit Before Delhi High Court Against Producers Of Netflix Series 'IC 814: The Kandahar Hijack'
Asia News International (ANI) has filed a copyright infringement suit before the Delhi High Court against the producers of Netflix series “IC 814: The Kandahar Hijack”.The matter was heard today by Justice Mini Pushkarna and notice has been issued to the producers of the show. The court has directed that replies be filed on ANI's application seeking interim relief within two days. The...
Delhi High Court Orders BSES To Pay ₹10 Lakh Compensation To Wife Of Man Who Died Due To Electrocution In 2017
The Delhi High Court has ordered BSES Yamuna Private Limited to pay ex-gratia lump sum compensation of Rs. 10 lakh to wife of a man who died due to electrocution in 2017.Justice Purushaindra Kumar Kaurav was dealing with the woman's plea seeking compensation of Rs. 50 lakhs. Her husband was working as a Sub-Inspector since 1990 in Delhi Police (Traffic). In May 2017, he ran to find a shelter...
High Court Rules In Favour Of Delhi University Over Seat Matrix Dispute With St. Stephen's, Calls For 'Time Bound Solutions'
While deciding in favour of the Delhi University over the issue of seat matrix and allocation with St. Stephen's college, the Delhi High Court has called for “time bound solutions” to resolve such disputes in future. Justice Swarana Kanta Sharma directed that in future, the colleges who have any grievances regarding seat matrix to send their grievances to the concerned authorities of...
Delhi High Court Asks DDA To Adopt Settlement Approach To Avoid Prolonged Litigation, Imposes ₹25K Costs
The Delhi High Court has recently asked the Delhi Development Authority to adopt a professional approach to settle cases through mediation or settlement to avoid prolonged litigation. Justice Dharmesh Sharma made the observation while dealing with a plea moved in 2016 by various individuals for conversion of a property from leasehold to freehold and to execute a Conveyance Deed in...
KPO Service Provider Is Not Comparable To ITES Service Provider For Purpose Of Benchmarking International Transactions: Delhi HC
While condoning the delay of 815 days attributable to Revenue in filing of appeal, the Delhi High Court upheld the ITAT's order on the issue of selection of comparable for purposes of benchmarking international transactions of assessee with its AEs. The High Court maintained the status quo in excluding KPO service provider against IT enabled service provider, for...
Chief Commissioner For Persons With Disabilities Has No Power To Adjudicate Service Matters, Can't Stay Transfers: Delhi High Court
The Delhi High Court has observed that the Chief Commissioner for Persons with Disabilities (CCPD) has no mandate under the Rights of Person with Disabilities Act, 2016 (RPWD Act) to pass binding or adjudicatory orders, unlike a court of law.The Court stated that the CCPD's mandate under the RPWD Act is “…is investigatory and recommendatory in nature, aimed at ensuring compliance with...
Forex Fluctuation Loss Directly Resulting From Trading Items Can't Be Considered As Non-Operating Loss: Delhi High Court
Finding that Assessee/ Petitioner had raised invoices on its AE (Ameriprise USA) based on cost-plus pricing methodology for the specified products & services provided by the Assessee, the Delhi High Court held that foreign exchange loss directly resulting from trading items could not be considered as a non-operating loss. The Division Bench comprising Justice Yashwant Varma...
Indian-Subsidiary Which Is Compensated At Arm's Length Can't Be Construed As Dependent Agent PE: Delhi High Court
Finding that subsidiary company (KIPL) is only undertaking marketing enterprise, whereas contracts are finalized and signed by the assessee (Principal company) outside India, the Delhi High Court held that KIPL cannot be said to be habitually securing and concluding order on behalf of assessee, and hence it is not Dependent Agent PE (DAPE) of Assessee. The Division Bench...
No Notional Interest Can Be Levied On Delayed Receivables From AEs/ Non-AEs If Taxpayer Is Debt Free Company, Reiterates Delhi H[gh Court
Since the TPO has failed to answer the issue of international transactions bearing in mind Explanation (i)(c) of Section 92B, the Delhi High Court reiterated that no transfer pricing addition of arms' length interest is warranted on account of delayed receivables. Section 92B of the Income Tax Act lays down the method for computing the income arising from international transactions...
Delhi High Court Rejects AAP MP's Plea To Meet Chief Minister Arvind Kejriwal In Jail
The Delhi High Court has upheld an order denying permission to AAP Rajya Sabha Member Sandeep Kumar Pathak to meet Chief Minister Arvind Kejriwal in jail.Justice Neena Bansal Krishna said that Pathak is at liberty to move an Application seeking visitation which shall be considered by the concerned Jail Superintendent, in accordance with law.The court disposed of Pathak's plea seeking...
Delhi High Court Initiates Suo Motu PIL Over Lack Of Property Mutation Policy For Urbanized Villages
The Delhi High Court has initiated a suo motu PIL over the issue of lack of policy for mutation of properties regarding the villages which have been notified as “urbanized” by land the authorities in the national capital.A division bench comprising of Acting Chief Justice Manmohan and Justice Tushar Rao Gedela said there is complete absence of any law or policy whereby rights of mutation...