S. 69A Of Income Tax Act Can Only Be Invoked Where Books Of Account Are Maintained: Delhi High Court

The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account are maintained.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the assessee is a non-resident Indian, and his source of income in India is interest on bank accounts and interest on income tax refunds. He is not obliged to maintain any books of...

No Upward Adjustment Required To Be Carried Out For Amount Received By Sony India From Its AE: Delhi High Court

The Delhi High Court has held that no upward adjustment concerning advertising, marketing, and promotion expenses (AMP) ought to have been made as the comparables chosen by the Transfer Pricing Officer (TPO) had a net margin lower than that registered by the assessee, Sony India.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that according to the TPO's...

2024 Lok Sabha Polls: Delhi High Court Refuses To Entertain PIL Seeking Urgent Implementation Of 'Women's Reservation Bill'

The Delhi High Court on Monday refused to entertain a public interest litigation seeking urgent implementation of the “Women's Reservation Bill, 2023” to ensure the reservation of 33% seats for women in the upcoming Lok Sabha Elections 2024.A division bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna granted liberty to the petitioner, a lawyer, Yogamaya MG, who withdrew...

Delhi Riots: High Court Grants Bail To Two Men, Denies Bail To One In Rahul Solanki Murder Case

The Delhi High Court on Monday granted bail to two men and denied bail to one in a 2020 North-East Delhi riots case where a bystander, Rahul Solanki, lost his life due to a gunshot injury. Justice Amit Bansal granted bail to Arif and Anish Qureshi, who have been in custody since March 09, 2020, observing that the trial is likely to take a long time and they cannot be kept under incarceration...

High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court

The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information technology-enabled services (ITeS), which fall under the category of BPO services provider.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that eClerx focuses on automation and process re-engineering in order to...

Insurance Company Has No Contractual Or Other Relationship With Transferee Of Offending Vehicle: Delhi High Court

The Delhi High Court has observed that an Insurance Company has no contractual or other relationship with transferee of the offending vehicle in a road accident.“The registered owner cannot absolve himself of the liability by contending that he had transferred the offending vehicle to a third person prior to the date of the accident,” Justice Navin Chawla said.The court observed...

Bare Plea Of Fraud, Coercion Not Enough To Challenge Settlement Agreement U/S 34 Of The A&C Act: Delhi High Court

The High Court of Delhi has held that a bare plea of fraud, coercion or duress cannot justify challenge to the Settlement Agreement under Section 34 of the A&C Act.The bench of Justice Sachin Datta has held that a bare plea of fraud, coercion or duress cannot justify challenge to the Settlement Agreement under Section 34 of the A&C Act. The Court held that once a...

Correctness Of Information Provided Can't Be Adjudicated In Proceedings Under RTI Act: Delhi High Court

The Delhi High Court has observed that the correctness of information provided under the Right to Information Act, 2005, or any other dispute or controversy, cannot be adjudicated in proceedings under the enactment. “The CPIO is only required to supply all the information/documents within his access. Whether or not such information as provided by the CPIO under the RTI Act is incorrect in...

Petition U/S 34 Of The A&C Act Dismissed Twice For Non-Prosecution, Delhi High Court Denies Benefit Of Section 14 Of Limitation Act Citing Lack Of Diligent Prosecution

The Delhi High Court has ruled that the application of Section 14 of the Limitation Act is not available to a petitioner who, through lack of diligence, allowed its Section 34 petition under the Arbitration and Conciliation Act to be dismissed twice for non-prosecution. The bench of Justices Rajiv Shadkher and Tara Vitasta Ganju held that the fact that a petition was dismissed in...

Delhi High Court Cancels Copyright Registration Of 'Arras The Boss' In Suit By Perfume Brand 'Hugo Boss'

The Delhi High Court has cancelled the copyright registration of 'Arras The Boss', obtained by an individual selling perfumes, in a suit filed by German perfumery brand 'Hugo Boss'.Justice Prathiba M Singh said that 'Arras The Boss' is an imitative mark and artistic work and not an original artistic work. “Moreover, Respondent No. 1 cannot claim any rights in the mark 'BOSS' and thus,...

Patent Office Expected To Pass Final Orders Within Reasonable Period Not Exceeding 3 To 6 Months: Delhi High Court

The Delhi High Court has observed that the Patent Office is expected to pass final orders after concluding oral hearings within a reasonable period, which cannot be beyond three to six months, depending on the complexity of the case.Justice Prathiba M Singh said that there are strict timelines prescribed in the Patents Act, 1970, and its Rules right from the filing of the request of...

2017 Haryana Judicial Paper Leak: Delhi High Court Upholds Charges Framed Against Former P&H HC Registrar (Recruitment)

The Delhi High Court has upheld the charges framed against former Registrar (Recruitment) of the Punjab and Haryana High Court, Dr. Balwinder Kumar Sharma, in connection with the paper leak of Haryana Civil Services (Judicial Branch) Preliminary Examination, 2017. Justice Dinesh Kumar Sharma said that as per the record, Sharma was in possession of the question paper immediately before the...