Delhi High Court
AO Lacked Tangible Material To Form A Belief That Income, Chargeable To Tax Had Escaped Assessment: Delhi High Court Quashes Reassessment Notice
The Delhi High Court has held that AO did not have the tangible material on record that could have persuaded him to form the belief that income, otherwise chargeable to tax, had escaped assessment.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia, the AO, did not employ diligence while triggering the reassessment proceedings against the petitioner or assessee. Because AO...
Delhi Gymkhana Club Exigible To Tax Under Delhi Tax On Luxuries Act, 1996: Delhi High Court
The Delhi High Court has held that Delhi Gymkhana Club is exigible to tax under the Delhi Tax on Luxuries Act, 1996.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that the Delhi Tax on Luxuries Act, 1996, as it stood during the assessment period in question, extended its application also to the provision of residential accommodation in a club and, in any case,...
Concealment Of Income Above Rs.50 Lakhs, Extended Period Of Limitation Would Apply: Delhi High Court
The Delhi High Court has held that an extended period of 10 years would apply in serious tax evasion cases where there was evidence of concealment of income above Rs. 50 lakhs.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that, as per the Memorandum, in “normal cases”, no notice was intended to be issued if 3 years had elapsed from the end of the relevant...
Delhi High Court Refuses To Extend Hospital Stay Of Amandeep Singh Dhall In Excise Policy Case, Asks Jail Authorities To Ensure Treatment
The Delhi High Court has refused to extend the duration of medical treatment of businessman and director of Brindco Sales Private Limited, Amandeep Singh Dhall, who is an accused in the excise policy scam case. Justice Swarana Kanta Sharma dismissed the pleas moved by Dhall in both the cases registered by Central Bureau of Investigation (CBI) and Enforcement Directorate (ED) seeking extension...
Excise Policy: Delhi High Court Allows PMLA Accused To Interact With Daughter Suffering From Paranoid Schizophrenia Through VC, Denies Interim Bail
The Delhi High Court on Friday allowed businessman Amit Arora, accused in the PMLA case related to the excise policy scam, to interact with her 16 years old daughter suffering from Paranoid Schizophrenia through video-conferencing for half an hour twice a week and wished her “complete psychological recovery” as well as a “life time of positive mental health.”While Justice Swarana...
TRU Can’t Issue Clarification Regarding Classification Of Polypropylene Woven And Non-Woven Bags Under Customs Tariff Act, 1975: Delhi High Court
The Delhi High Court has held that the Tax Research Unit (TRU) cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that the department could not point out any provision of the CGST Act, in terms of which the TRU could be said to have...
Arbitration | Delhi High Court Denies Interim Relief To Steel Manufacturer-Arcelormittal In Section 9 Petition Against GAIL, Says Prima Facie Case Not Made Out
The Delhi High Court recently denied urgent interim relief to leading steel manufacturer-ArcelorMittal Nippon Steel (petitioner) in a claim against GAIL India Ltd., observing that the scope of enquiry u/s 9 of A&C Act was limited to prima facie examination of the issue, which was not established in the petitioner’s favour.The petitioner had approached the court seeking stay over a...
Delhi High Court Pulls Up MCD For Not Taking Possession Of Public Park Alleged To Be Illegally Occupied By Jama Masjid Authorities
The Delhi High Court on Friday pulled up the Municipal Corporation Of Delhi (MCD) for its failure to take possession of a public park near city’s Jama Masjid, observing that a statutory authority cannot lose possession of a public park.A division bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna was informed by MCD’s counsel that the Shahi Imam or Jama Masjid authorities...
Delhi HC Accepts Litigant’s Apology For Non-Disclosure Of Order Before Lower Court, Sets Aside Order Imposing Cost Noting There Was No Malice
Justice Tushar Rao Gedela of the Delhi High Court recently accepted a litigant’s unconditional apology for failing to produce the court’s stay order before the District Judge at the time of listing for final arguments.“…the mistake is definitely a serious one since order of the higher Court ought to have been necessarily communicated to the Court upon which the said order would have...
Delhi High Court Directs Acko General Insurance To Take Down Social Media Posts Using St+art India’s ‘Humanity’ Mural
The Delhi High Court has directed insurance company Acko General Insurance to take down its social media posts using a mural titled “Humanity” in a copyright infringement suit filed by St+art India, an organization that works on art projects in public spaces. As the insurance company agreed to take down the social media posts and other online postings using the mural, Justice Prathiba M...
High Court Seeks Delhi University’s Response On Physical Infrastructure, Accessibility For Persons With Disabilities In Campus Law Centre
The Delhi High Court has directed the Delhi University to file a comprehensive affidavit on the physical infrastructure and accessibility for persons with disabilities in the Campus Law Centre. Justice Purushaindra Kumar Kaurav was dealing with a plea moved by one Jayant Singh Raghav, a student of the varsity suffering from a disability, raising the issue of providence of assistance devices...