News Updates
Performance Guarantee Commission Is Not Business Income Under DTAA: Delhi ITAT
The Delhi Bench of ITAT, consisting of Amit Shukla (Judicial Member) and B.R.R. Kumar (Accountant Member), has ruled that performance guarantee commission received by an assessee from its foreign Associated Enterprise is not its business income under the Double Taxation Avoidance Agreement (DTAA). The ITAT therefore allowed foreign tax credit under Income Tax Act, 1961 to the...
Trademark Infringement: Delhi High Court Grants Permanent Injunction Against Now Banned 'Club Factory' Website In Suit By Louis Vuitton
The Delhi High Court has granted permanent injunction against 'Club Factory', a China based portal which was banned by the Indian Government amid pandemic, in the trademark infringement suit filed by luxury brand 'Louis Vuitton'. Justice Pratibha M Singh permanently restrained owners of website "www.clubfactory.com from manufacturing, selling, offering for sale directly or indirectly any...
Not Mandatory To Register Or Pay Stamp Duty On Family Settlements Arrived At Orally, Put Into Writing Only For Purpose Of Info: Delhi HC
The Delhi High Court has observed that there is no requirement to compulsorily register family settlements and to pay stamp duty for the same when such settlement is initially arrived at as an oral partition, however, later is put into writing for the purpose of information. "The partition had been agreed upon between the parties by way of oral agreement with the intervention of their...
Courts Do Not Have The Power To Seize The Passport Under Section 104 CrPC Even When A Criminal Case Is Pending: Andhra Pradesh High Court
The Andhra Pradesh High Court has recently reiterated that impounding of a passport cannot be done by the Court under Section 104 CrPC even when a criminal case is pending. The criminal petition was filed under Section 482 of the Code of Criminal procedure seeking to quash the order of the Court of Principal Sessions Judge and to return the passport of the petitioner to allow him...
"Kingpin, Globetrotter, May Jump Bail If Granted": Delhi Police Opposes Wrestler Sushil Kumar's Plea In Chhatrasal Stadium Murder Case
Opposing the bail plea filed by wrestler Sushil Kumar in Chhatrasal Stadium murder case of former junior national wrestling champion Sagar Dhankhar, the Delhi Police has told the Delhi High Court that Kumar is a 'kingpin' and a 'globetrotter' who may jump bail if granted. As per the status report filed by the Delhi Police, it is clear from the statements of victims and injured as well...
Using Term 'Straight Shooter' In Message Doesn't Amount To 'Extortion' Or 'Criminal Intimidation': Punjab & Haryana High Court
The Punjab and Haryana High Court recently quashed an FIR against a man who had been booked under Sections 386 [Extortion by putting a person in fear of death or grievous hurt] & 506 [Punishment for criminal intimidation] IPC for allegedly sending a WhatsApp message to the complainant using the term 'straight shooter' to extort money.The Bench of Justice Anupinder Singh Grewal concluded...
Right To Withdraw Notice Of Voluntary Retirement Before Intended Date Lost By Accepting Post-Retiral Benefits: Bombay High Court
The Bombay High Court bench of Justices A.S. Chandurkar and G.A. Sanap recently held that an employee who is entitled under the applicable laws to withdraw his offer of voluntary retirement before the intended date of such voluntary retirement, loses his right to do so by accepting the retirement benefits.The petitioner, who was serving as 'Assistant Manager' with the erstwhile Corporation...
Breaking | Calcutta High Court Upholds Single Judge Order Refusing Protection From Arrest To TMC Leader Anubrata Mondal In Cattle Smuggling Case
The Calcutta High Court on Tuesday upheld a Single Bench order refusing to grant protection from arrest to Trinamool Congress (TMC) leader Anubrata Mondal in the ongoing cattle smuggling case, probed by the Central Bureau of Investigation (CBI). Mondal had moved a Single Bench of the High Court pursuant to the issuance of a CBI notice under Section 160 of CrPC directing him to appear before...
'No Procedural Irregularity': Madras High Court Dismisses TN State Marketing Corporation's Plea Against Reassessment Orders U/S 148 Income Tax Act
Madras High Court has held that the writ petition filed by Tamil Nadu State Marketing Corporation Ltd challenging the Assessment Order for the year 2015-16 is not maintainable. The court also clarified that the current order only touches upon the maintainability of the writ petition in reference to the notice under Section 148 of the Income Tax Act and the objections thereupon, and not the...
"Refusal Of Trademark Sans Hearing Contrary To Natural Justice": Delhi HC Asks Controller General To Devise Proper Mechanism For Show Cause Hearings
Observing that refusal of a trademark without even affording an opportunity of hearing to the applicant would be contrary to the fundamental tenets of natural justice, the Delhi High Court has asked the Controller General of Patents, Designs & Trade Marks (CGPDTM) to devise a proper mechanism for holding show cause hearings. Further noting that the Trademark Registry deals with lakhs...
Bombay High Court Issues Notice On PIL Seeking Reservation In Public Employments For Transgender Persons
The Bombay High Court on Monday directed the Maharashtra Government and the Public Service Commission to respond to a PIL seeking reservation in employment for members of the third gender (transgender community) in all government-controlled establishments and institutions. "The State of Maharashtra has failed to fulfill its Constitutional obligation under Article 14 and Article 21...