Delhi High Court Weekly Round Up: May 23 To May 29, 2022

NOMINAL INDEXCitations 2022 LiveLaw (Del) 483 TO 2022 LiveLaw (Del) 512Case Title: CIT Versus Microsoft Corporation 2022 LiveLaw (Del) 483Case Title: Shri Sai Co-operative Thrift and Credit Society Ltd Versus ITO 2022 LiveLaw (Del) 484Case Title: M/S SRI SHYAM INCORPORATION & ANR. v. M/S SHREE BALAJI INDUSTRIES 2022 LiveLaw (Del) 485Title: INDIAN PROFESSIONAL NURSES THROUGH ITS JOINT SECRETARY SIJU THOMAS v. GOVERNMENT OF NCT OF DELHI & ANR. 2022 LiveLaw (Del) 486Case Title: ASSOCIATION OF MD PHYSICIANS v. NATIONAL BOARD OF EXAMINATION & ORS. 2022 LiveLaw (Del) 487Case Title: ABHISHEK GUPTA v. UNION OF INDIA & ORS. 2022 LiveLaw (Del) 488Case Title: AKRITI AGGARWAL & ANR. v. GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY THROUGH ITS REGISTRAR 2022 LiveLaw (Del) 489Case Title: AK Builders versus Delhi State Industrial Infrastructure Development Corporation Ltd 2022 LiveLaw (Del) 490Case Status: M/S Blue Heaven Cosmetics Pvt. Ltd v. Shivani Cosmetics 2022 LiveLaw (Del) 491Case Title: ASLAM SHER KHAN v. UNION OF INDIA & ORS. 2022 LiveLaw (Del) 492Case Title: AAA VEHICLEADES PVT LTD v. BALKISHAN GUPTA 2022 LiveLaw (Del) 493Case Title: PUMA SE v. HI-TEC POINT TECHNOLOGIES P. LTD. AND ORS. 2022 LiveLaw (Del) 494Case Title: NEETA BHARDWAJ & ORS. v. KAMLESH SHARMA 2022 LiveLaw (Del) 495Case Title: Sharjeel Imam v. The State of NCT of Delhi 2022 LiveLaw (Del) 496Case Title: Help India Against Corruption v. Union of India 2022 LiveLaw (Del) 497Case Title: Ketan Ribbons Pvt Ltd Vs National Faceless Assessment Centre Delhi 2022 LiveLaw (Del) 498Case Title: M/S Chhavi & Ors v. Union of India 2022 LiveLaw (Del) 499Case Title: PRAVEEN CHHABRA v. REAL ESTATE APPELLATE TRIBUNAL 2022 LiveLaw (Del) 500Case Title: SHOLAY MEDIA ENTERTAINMENT AND ANR. v. YOGESH PATEL AND ORS. 2022 LiveLaw (Del) 501Case Title: A-One Realtors Pvt. Ltd. v. Energy Efficiency Services Ltd. 2022 LiveLaw (Del) 502Case Title: JAI KUMAR JAIN AND ORS v. STATE GOVT OF NCT OF DELHI AND ORS. 2022 LiveLaw (Del) 503Case Title: HT MEDIA LIMITED & ANR. v. WWW.HINDUSTANTIMES.TECH & ANR. 2022 LiveLaw (Del) 504Case Title: UNION OF INDIA, MINISTRY OF RAILWAYS, RAILWAY BOARD & ANR. v. M/S JINDAL RAIL INFRASTRUCTURE LIMITED 2022 LiveLaw (Del) 505Case Title: Sanjay Roy versus Sandeep Soni & Ors. 2022 LiveLaw (Del) 506Case Title: Rajinder Kumar Agarwal v. Union of India 2022 LiveLaw (Del) 507Case Title: Suresh Chand Gupta Versus State of Govt. Of NCT 2022 LiveLaw (Del) 508Case Title: KRISHAN KAKKAR v. KIRAN CHANDER 2022 LiveLaw (Del) 509Case Title: SANJAY SINGH v. SUKHPAL KAUR 2022 LiveLaw (Del) 510Case Title: NIZAMUDDIN KHAN v. THE STATE & ANR. 2022 LiveLaw (Del) 511Case Title: Amrish Gupta v. Gurchait Singh Chima 2022 LiveLaw (Del) 5121. Licensing Of Software Products By Microsoft Is Not Taxable In India As Royalty: Delhi High CourtCase Title: CIT Versus Microsoft CorporationCitation: 2022 LiveLaw (Del) 483The Delhi High Court bench of Justice Manmohan and Justice Sudhir Kumar Jain has ruled that licensing of software products by Microsoft in the Territory of India by Microsoft is not taxable in India as royalty.The department had challenged the order passed by the ITAT for the assessment years 1997-98 and 1999-2000. The ITAT ruled that the licencing of software products of Microsoft in the Territory of India by the respondent/assessee, i.e., Microsoft, was not taxable in India as royalty under Section 9(1)(vi) of the Income Tax Act read with Article 12 of the Indo-US Direct Taxation Avoidance Agreement (DTAA).2. Minimum 7 Days Time Has To Be Granted To The Taxpayer To File Reply To The Show Cause Notice: Delhi High CourtCase Title: Shri Sai Co-operative Thrift and Credit Society Ltd Versus ITOCitation: 2022 LiveLaw (Del) 484The Delhi High Court Bench of Justice Manmohan and Justice Dinesh Kumar Sharma has held that under Section 148A(b) of the Income Tax Act, a minimum time of seven days has to be granted to the assessee to file reply to the show cause notice.The petitioner/assessee has challenged the Notice issued under Section 148A(b) of the Income Tax Act, 1961 and the consequential order issued under Section 148A(d) and notice issued under Section 148 of the Income Tax Act.The department has issued a notice to petitioner under clause (b) of Section 148A of the Income Tax Act on 22nd March, 2022 on the ground that the petitioner had made cash deposits in its bank accounts but had not filed its Income Tax Return. The Petitioner was asked to furnish a reply to the notice on or before 25th March, 2022. The Petitioner duly replied to the said notice on 25th March, 2022 clearly explaining that all the cash deposited by the petitioner was received from the members of the society. The petitioner had also explained that KYC of all the members were properly done and books of accounts of the Petitioner were duly audited and were furnished to the Registrar of Companies.3. Temperance & Dignity In Language Absolute Essence In Pleadings Filed In Judicial Proceedings: Delhi High...

Delhi High Court Weekly Round Up: May 23 To May 29, 2022

Nupur Thapliyal

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