Delhi High Court
AO Can't Review Its Own Order: Delhi High Court
The Delhi High Court has held that the Assessing Officer (AO) cannot review its own order.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed in the extract of the impugned corrigendum that no new material has been found by the department, which would warrant reopening the assessment. The corrigendum has been issued merely on the basis of a change of opinion,...
ITSC Empowered To Make Income Tax Addition: Delhi High Court
The Delhi High Court has held that the Income Tax Settlement Commission (ITSC) does not lack jurisdiction to make an addition, which has also been duly recorded in the terms of settlement.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the objective of the settlement provisions is to strike a balance between the voluntary disclosure of income by...
ANI Files Copyright Infringement Suit Against PTI In Delhi High Court, Seeks 2 Crores For Alleged Plagiarism Of Videos
News agency ANI Media Private Limited has filed a copyright infringement suit before the Delhi High Court against Press Trust of India (PTI) alleging that its content has been plagiarised by the latter. Justice Mini Pushkarna heard the matter today and issued summons in the suit. ANI has accused PTI of illegally reproducing a video shot by its cameraperson on social media platform X,...
Prepare And Notify Code Of Conduct To Regulate Patent And Trademark Agents Within 6 Months: Delhi High Court To CGPDTM
The Delhi High Court has asked the Office of the Controller General of Patents, Designs & Trade Marks (CGPDTM) to prepare a draft Code of Conduct to regulate Patent and Trademark Agents and to put it on its website within two months for stakeholder consultation. Justice Prathiba M Singh directed that the Code of Conduct be then notified within six months and latest by December...
Breaking: Delhi High Court Seeks CBI's Response On Arvind Kejriwal's Bail Plea In Liquor Policy Case
The Delhi High Court on Friday issued notice on the plea moved by Chief Minister Arvind Kejriwal seeking bail in CBI case related to the alleged liquor policy scam.Justice Neena Bansal Krishna sought response of the Central Bureau of Investigation (CBI) and listed the matter for hearing on July 17 when Kejriwal's plea challenging his arrest is also listed.Notably, Kejriwal has directly...
Need To Enhance Disciplinary Mechanisms Against CA Firms, ICAI Must Be Strengthened By Notifying 2022 Amendment Act: Delhi High Court
The Delhi High Court has observed that there is a need for enhancing and strengthening the disciplinary mechanisms against firms of Chartered Accountants (CAs) as well as to enhance the accountability and transparency of such firms.Justice Prathiba M Singh said there is an imminent need for strengthening the Institute of Chartered Accountants of India (ICAI) by expeditiously notifying...
WhatsApp Conversations Can't Be Read As Evidence Without Mandatory Certificate Under Evidence Act: Delhi High Court
The Delhi High Court has observed that WhatsApp conversations cannot be read as evidence without there being a proper certificate as mandated under the Evidence Act, 1872.Justice Subramonium Prasad was dealing with a plea moved by Dell International Services India Private Limited challenging an order passed by the Delhi State Consumer Dispute Redressal Commission upholding the...
Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
The Delhi High Court has held that the order of the Income Tax Settlement Commission (ITSC) is final and conclusive for a particular assessment year (AY) for which the application has been filed.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the order of the ITSC is deemed to be conclusive for all the matters pertaining to the concerned AY for...
High Court Appreciates Delhi Govt's DoE For Distributing Textbooks In All Govt Schools
The Delhi High Court on Thursday appreciated the Delhi Government's Directorate of Education for complete distribution of textbooks in all the government schools in the national capital. A division bench comprising Acting Chief Justice Manmohan and Justice Tushar Rao Gedela was informed by Delhi Government's counsel, Santosh Kumar Tripathi, that textbooks have been distributed in all...
Services Provided By IMG Utilized By BCCI Outside India, Income Not Liable To Be Taxed: Delhi High Court
The Delhi High Court has held that services provided by International Management Group (IMG) are utilized by the Board of Control for Cricket in India (BCCI) outside India, so the income determined as Fee for Technical Services (FTS) cannot be deemed to accrue in India and therefore cannot be taxed in India.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav observed...
Delhi High Court Refers To Bhartiya Nagrik Suraksha Sanhita For First Time While Dealing With Forgery In Trademark Dispute
The Delhi High Court has referred to Bhartiya Nagrik Suraksha Sanhita, 2023 (BNSS) for the first time after it came into effect on July 01, while dealing with the issue of forgery and fabrication of documents by a party in a trademark infringement dispute.In a ruling passed on July 02, Justice Prathiba M Singh dealt with a suit wherein two newspaper advertisements relied upon by the plaintiff,...
Litigants Keeping Disputes Alive For Malafide Reasons Has Tendency Of Keeping Courts' Docket Heavy: Delhi High Court
The Delhi High Court has recently said that the conduct of the litigants to keep the dispute alive for mala fide reasons has the tendency of keeping the docket of the Courts heavy to the detriment of other litigants whose cases have been pending for years.Justice Amit Mahajan made the observation while quashing two complaints filed in 2016 under the Negotiable Instruments Act, 1881 against a...