Delhi High Court Weekly Round-Up: October 30 To November 5, 2023

Citations 2023 LiveLaw (Del) 1040 to 2023 LiveLaw (Del) 1062NOMINAL INDEXAjay Kumar v. The State NCT of Delhi 2023 LiveLaw (Del) 1040 COURT ON ITS OWN MOTION v. KENDRIYA VIDYALAYA SANGATHAN AND ORS and other connected matters 2023 LiveLaw (Del) 1041 PCIT Versus Qualcomm India Pvt Ltd 2023 LiveLaw (Del) 1042 CIT Versus Indus Towers Ltd. 2023 LiveLaw (Del) 1043 PERNOD RICARD INDIA PRIVATE LIMITED v. A B SUGARS LIMITED & ANR. 2023 LiveLaw (Del) 1044 SUSHANT KUMAR v. THE STATE 2023 LiveLaw (Del) 1045 PANKAJ RAVJIBHAI PATEL TRADING AS RAKESH PHARMACEUTICALS v. SSS PHARMACHEM PVT. LTD. 2023 LiveLaw (Del) 1046 ITW GSE APS & Anr. v. Dabico Airport Solutions Private Ltd & Ors. 2023 LiveLaw (Del) 1047 SATPAL SINGH v. STATE 2023 LiveLaw (Del) 1048 Vasudev Garg v. Embassay Commercial Project 2023 LiveLaw (Del) 1049 SURJIT SINGH YADAV v. UNION OF INDIA & ORS. 2023 LiveLaw (Del) 1050 Unison Hotel v. Value Line Interiors 2023 LiveLaw (Del) 1051 PCIT Versus M/S Chrys Capital Investment Advisors (India) Pvt. Ltd. 2023 LiveLaw (Del) 1052 AJEET SINGH v. THE STATE GOVT. OF NCT OF DELHI AND ANOTHER 2023 LiveLaw (Del) 1053 ASHOK AGARWAL v. UOI & ORS 2023 LiveLaw (Del) 1054 MINOR L THR GUARDIAN J v. STATE & ANR. 2023 LiveLaw (Del) 1055 AMIT KATYAL v. DIRECTORATE OF ENFORCEMENT 2023 LiveLaw (Del) 1056 UTTIM LAL SINGH UOI & OTHERS 2023 LiveLaw (Del) 1057 POOJA V . SHAH v. BANK OF INDIA & Other Connected Matter 2023 LiveLaw (Del) 1058 MOHD NASIM v. THE STATE 2023 LiveLaw (Del) 1059 Master Arnesh Shaw v. Union of India & Anr. 2023 LiveLaw (Del) 1060 Seema v. State Govt. of NCT of Delhi and Ors. 2023 LiveLaw (Del) 1061 New Balance Athletics Inc. v. New Balance Immigration Private Limited 2023 LiveLaw (Del) 1062S.427 CrPC | Delhi High Court Directs Sentence Of Man Convicted For Rape And Abetment Of Suicide To Run Concurrently, Not ConsecutivelyCase Title: Ajay Kumar v. The State NCT of DelhiCitation: 2023 LiveLaw (Del) 1040Justice Tushar Rao Gedela of the Delhi High Court on Tuesday granted benefit of Section 427 Cr.P.C. to a man convicted of rape (S. 376 IPC) and abetment of suicide (S. 306 IPC), holding that the causal facts giving rise to the two offences were intrinsically intertwined and could not be segregated into two distinct sets.The judgment came to be passed in response to an oral application made by the appellant-accused to the effect that his two sentences (RI for 10 years u/s 376 IPC and RI for 7 years u/s 306 IPC) be directed to run ‘concurrently’ instead of ‘consecutively’.Kendriya Vidyalaya Recruitment: Delhi High Court Directs KVS To Provide 4% Reservation To Disabled Persons Including 1% To Hearing ImpairedTitle: COURT ON ITS OWN MOTION v. KENDRIYA VIDYALAYA SANGATHAN AND ORS and other connected mattersCitation: 2023 LiveLaw (Del) 1041The Delhi High Court has directed the Kendriya Vidyalaya Sangathan (KVS) to provide 4% reservation to the disabled persons in respect of the total vacancies, including 1% reservation for deaf and hard of hearing persons.“The exercise of appointing disabled persons, including deaf and hard of hearing persons be concluded within a period of six months from the date of receipt of certified copy of this judgment,” a division bench of Chief Justice Satish Chandra Sharma and Justice Sanjeev Narula said. Transfer Pricing | Delhi High Court Excludes Comparables On The Basis Of Functional DissimilarityCase Title: PCIT Versus Qualcomm India Pvt LtdCitation: 2023 LiveLaw (Del) 1042The Delhi High Court has excluded the comparables on the basis of functional dissimilarity in the transfer pricing case.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia excluded three comparables, namely Infobeans Technologies Ltd., Cybercom Datamatics Information Solutions Ltd., and Infosys BPO Ltd., citing clear reasons for their exclusion.Delhi High Court Allows Income Tax Deduction On Upfront Loan Processing Fee To Indus TowersCase Title: PCIT Versus Indus Towers Ltd.Citation: 2023 LiveLaw (Del) 1043The Delhi High Court has allowed income tax deduction on the upfront loan processing fee to the assessee, Indus Towers.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that merely because the loan processing charges were paid upfront but amortized over a period of five years, solely to be in consonance with the mercantile system of accounting, the deduction of the entire charges in a lump sum in the year in which they were paid could not be denied to the respondent or assessee.'Indian Stag' Liquor Deceptively Similar To ‘Royal Stag’ But No Case Of Passing Off Since Former Only Exported: Delhi High CourtTitle: PERNOD RICARD INDIA PRIVATE LIMITED v. A B SUGARS LIMITED & ANR.Citation: 2023 LiveLaw (Del) 1044The Delhi High Court has confirmed an interim order passed in 2019 restraining two manufacturers/sellers from dealing in liquor and alcoholic beverages under the mark “Indian Stag” in a trademark infringement suit filed by Indian whiskey brand “Royal...

Delhi High Court Weekly Round-Up: October 30 To November 5, 2023

Nupur Thapliyal

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