Delhi High Court
Income Tax Reassessment Notice Generated On Last Day Of Limitation But Uploaded Next Day Due To Portal Glitch Is Time-Barred: Delhi HC
The Delhi High Court recently found time-barred, an income tax reassessment notice generated by the Department on the last day of the limitation window but, issued to the assessee only a day after.The limitation period in the case at hand expired on June 30, 2025 (inclusive).The Income Tax Department claimed that the notice was generated on June 30, 2025 at 21:14:46 and signed on June 30, 2025...
AIIMS Obligated To Pay Stipend To Indian Junior Resident Doctors, Not Foreign PG Students: Delhi High Court
The Delhi High Court has held that the All India Institute of Medical Science (AIIMS) is obligated to pay stipend payments to Indian Junior Residents and not the foreign-national postgraduate medical trainees.A division bench comprising Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar said that AIIMS must prioritise such payments to domestic students who are “beneficiaries...
S.74(5) | GST Proceedings Can Be Closed On Payment Of 15% Pre-SCN Penalty Where Tax Already Deposited Prior To SCN: Delhi High Court
The Delhi High Court recently allowed Delhi Sales Corporation to deposit pre-SCN penalty contemplated under Section 74(5) of the Goods and Services Tax Act, despite issuance of show cause notice under Section 74(8).This, after a division bench of Justices Prathiba M. Singh and Shail Jain noted that the Petitioner-Corporation had already deposited tax and interest in terms of Section...
Reconsidering Cap On Value Of Gold Jewellery Permitted At Airports: CBIC To Delhi High Court
The Central Board of Indirect Taxes and Customs has informed the Delhi High Court that it is considering increasing the cap on the value of gold that can be carried by a person travelling to India by air.Currently, the Baggage Rules 2016 permit any jewellery of 20 grams with a value cap of Rs. 50,000/- in case of a man and 40 grams with a value cap of Rs. 1,00,000/- in case of a woman to...
Delhi High Court Grants Relief to Anantara Hotel Chain, Bars 'Club Anantara' From Using Its Mark
The Delhi High Court has recently restrained Club Anantara Suites and Retreat from using the marks “Anantara”, “Club Anantara” and related domain names after finding them deceptively similar to the trademarks of the luxury ANANTARA hotel chain. The ad-interim injunction, granted in favour of MHG IP Holding Singapore Pte Ltd., the entity that owns and manages intellectual property for...
Educational Consultancy Services For Foreign Universities Qualify As Export Of Service, Entitled To GST Refund: Delhi High Court
The Delhi High Court has held that foreign education consultancy services to students in exchange for admission based commission from foreign universities qualify as 'export of services'.A division bench of Justices Prathiba M. Singh and Shail Jain thus held that Global Opportunities Private Limited will be entitled to claim GST refund on export of services under Section 54 of the Central...
Delhi High Court Permits Congress Leader To Appear Virtually In Case Over Unreturned MF Husain Painting
The Delhi High Court on Friday issued notice on a plea filed by Congress leader and former Minister of State for Home Affairs Bhanwar Jitendra Singh against a trial court order directing prosecution against him for criminal breach of trust over an unreturned painting of renowned artist MF Husain, allegedly valued above ₹1 crore.Justice Ravinder Dudeja sought response of the Delhi Police as...
Red Fort Blast: Delhi High Court Declines Accused Jasir Bilal's Request To Meet His Lawyer
The Delhi High Court on Friday refused to pass urgent order permitting Jasir Bilal Wali, co-accused in the case concerning the recent Red Fort blast, to meet with his lawyer in the NIA headquarters.Justice Swarana Kanta Sharma said that Wali failed to show any order passed by the trial court refusing him such relief and thus, a new procedure cannot be made by the Court. “This (case) is not...
'Based On Speculation, Guess Work': Priya Kapur's Son Opposes Partition Suit By Karisma Kapoor's Children Before Delhi High Court
Son of Priya Kapur, wife of late industrialist Sunjay Kapur, on Friday opposed before the Delhi High Court the suit filed by Bollywood actress Karisma Kapoor's children- Samaira Kapur and her brother, seeking a share in their late father's personal assets.Senior Advocate Akhil Sibal appearing for the minor, Azarius S. Kapur, told Justice Jyoti Singh that the entire case was based...
ED Search Under PMLA Not Restricted To Persons Named In Complaint, Covers Those In Possession Of Proceeds Of Crime: Delhi High Court
The Delhi High Court on Friday clarified that Section 17 of the Prevention of Money Laundering Act (PMLA) does not restrict the Enforcement Directorate (ED) to conduct searches only at the premises of persons who have been named in the prosecution complaint. A division bench comprising Justice Vivek Chaudhary and Justice Manoj Jain said that the provision of search also covers those...
Cash For Query Row: Delhi High Court Reserves Order On Mahua Moitra's Plea Against Lokpal's Sanction For CBI Chargesheet, No Interim Relief
The Delhi High Court on Friday reserved order on a plea filed by Trinamool Congress leader Mahua Moitra challenging an order passed by the Lokpal of India granting sanction to the CBI to file chargesheet against her in relation to the cash for query row.“Arguments heard. Judgment reserved,” a division bench comprising Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar...
Delhi High Court Quashes COVID Drugs Hoarding Case Against Gautam Gambhir, His Foundation
The Delhi High Court on Friday allowed a plea filed by Indian cricket team head coach Gautam Gambhir, his foundation and its members seeking quashing of a case involving allegations of hoarding and unlicensed distribution of drugs during the second wave of COVID-19 pandemic.”Complaint case quashed,” Justice Neena Bansal Krishna said while pronouncing the verdict.The Court said that...