Delhi High Court
Rationale To Deny ITC To Service Provider Who Is Not Liable To Pay Tax On Output Services Is Obvious: Delhi High Court
The Delhi High Court has held that the rationale to deny input tax credit (ITC) to service providers who are not liable to pay tax on output services is obvious.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has held that the service providers rendering services on which tax is payable on a reverse charge basis would constitute a class of their own, and a challenge to the same...
Delhi High Court Grants Relief Of As Low As 5% IGST On Import Of Dialysis Machines By FMC India
The Delhi High Court has granted relief of as low as 5% Integrated Goods and Service Tax (IGST) on the import of dialysis machines by Fresenius Medical Care India Private Limited (FMC India).The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that dialysis machines covered under HSN Code 9018 and 9031 are liable to be taxed at 5%, essentially awarding a...
Travel Information Of An Individual Is Personal, Can't Be Disclosed To Third Party Under RTI Act: Delhi High Court
The Delhi High Court has recently observed that travel information of an individual is “personal information” which cannot be disclosed to a third party under the Right to Information Act, 2005, unless it is in larger public interest. “Travel information of any person is personal information and such details cannot be divulged to a third party unless the same is in larger...
ITSC Entrusted With Power Of Granting Immunity From Penalty And Prosecution Only In Case Of Full And True Disclosure: Delhi High Court
The Delhi High Court has held that the Income Tax Settlement Commission (ITSC) is entrusted with the power to grant immunity from penalty and prosecution only in cases of full and true disclosure.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that once it is seen that the disclosure was not full and truthful, the ITSC loses its jurisdiction to...
Arbitration Act | Court Should Refrain From Delving Into Hyper-Technical Aspects Of Arbitration Agreement At Section 11(6) Stage: Delhi High Court
The Delhi High Court single bench of Justice Dinesh Kumar Sharma held that court at the Section 11(6) stage should refrain from delving into hyper-technical aspects or intricacies of the arbitration agreement. Instead, the bench held that if an agreement visibly contains an arbitration clause and involves a dispute suitable for arbitration, it must be referred to the arbitrator as a...
Release Basic Tax Assignment Instalment Of ₹738 Cr To MCD To Enable Payment Of Outstanding Dues: High Court To Delhi Govt
The Delhi High Court has recently directed the Delhi Government to release a basic tax assignment instalment of Rs. 738 crores to the Municipal Corporation of Delhi (MCD) to enable payment of outstanding dues by the civic body to its former and serving employees.In an order passed on April 08, a division bench comprising Acting Chief Justice Manmohan and Justice Manmeet PS Arora directed...
Delhi High Court Orders Take Down Of 'Fraudulent Website' Impersonating Tata, Luring Customers To Invest In Ponzi Scheme
The Delhi High Court has ordered the taking down of a “fraudulent website” impersonating Tata Sons Private Limited and luring customers to invest in their ponzi investment scheme.Justice Sanjeev Narula directed restrained Tata Restart, the entity running the website, from, using Tata or Tata Restart mark or any other mark deceptively similar to the registered marks of Tata Sons.Granting...
Delhi High Court Holds Man Guilty Of Contempt For Obtaining Permission To Cut Tree Based On 'Forged Documents'
The Delhi High Court has held a man, a private builder, guilty of contempt for obtaining permission to cut a tree in national capital's Lajpat Nagar area on the basis of “forged and fabricated documents” from the forest department.Justice Subramonium Prasad observed that the man obtained the permission despite a judicial order passed in July 2021 directing the Tree Officer and the...
Use Of The Word 'Seat' Is Not Compulsory In An Arbitration Clause: Delhi High Court
The High Court of Delhi has held that the use of word 'seat' in an arbitration clause is not compulsory to determine the jurisdiction of the Court(s) which would have jurisdiction over the proceedings arising out of the arbitration agreement. The bench of Justice Pratibha M. Singh held that there would be no seat and venue dichotomy when the jurisdiction conferred on other courts is...
No Bar On Political Parties To Contest Municipal Polls, Adoption Of Election Symbols Reasonable: Delhi High Court
The Delhi High Court has ruled that there is no bar under Article 243ZA or 243R of the Constitution of India on political parties, recognized by the State Election Commission (SEC), from contesting municipal elections.A division bench comprising Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora said that the adoption of Election Symbols of the political parties by the SEC...
Domestic Violence Act Applicable To Every Woman Irrespective Of Religious Affiliation: Delhi High Court
The Delhi High Court has recently observed that the Protection of Women from Domestic Violence Act, 2005, is a measure of social justice applicable to each woman, irrespective of religious affiliation or social background.Justice Anoop Kumar Mendiratta said that the statute was enacted to safeguard the rights of the victims of 'domestic violence' in 'domestic relationship'.The court dismissed...
Reopening Or Abatement Of Assessment To Be Triggered Only Upon Discovery Of Material: Delhi High Court
The Delhi High Court has held that a reopening or abatement would be triggered only upon the discovery of material that is likely to “have a bearing on the determination of the total income” and would have to be examined bearing in mind the AYs' that are likely to be impacted.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that abatement of the six...