Delhi High Court
Delhi High Court Quashes ₹2000 Crore Tax Reassessment Notice Against Maruti Suzuki For Alleged Escapement Of Income In AY 2009-10
The Delhi High Court has quashed the reassessment action initiated by the Income Tax Department against car manufacturer Maruti Suzuki India Ltd for alleged escapement of income in the Assessment Year 2009-10.A division bench of Justices Yashwant Varma and Ravinder Dudeja observed that the company had made full and true disclosure of all facts in the course of the assessment and the Department did not have jurisdiction to reopen the assessment under Sections 147/148 of the Income Tax Act,...
S.197 IT Act | AO Must Form Prima Facie Opinion Regarding Taxability In India Before Rejecting Assessee's Application For Nil TDS: Delhi HC
The Delhi High Court has made it clear that before rejecting an assessee's application under Section 197 of the Income Tax Act 1961 for nil TDS or deduction of tax at a lower rate, the assessing officer must form a prima facie opinion regarding the assessee's taxability in India.Section 197(1) of the Act enables an assessee to make an application for a certificate requiring the deduction of tax at a lower rate or no deduction at all if the Assessing Officer is satisfied that the total income of...
Delhi HC Grants Relief To Foreigner Whose Rolex Watch Was Seized By Customs, Says Waiver Of Show Cause & Hearing In 'Standard Form' Not Lawful
The Delhi High Court has reiterated that authorities making a traveller waive show cause notice before confiscation of goods, etc. under Section 124 of the Customs Act 1962, on a mere proforma, is not lawful.A division bench of Justices Prathiba M. Singh and Dharmesh Sharma thus granted relief to a permanent resident of Hong Kong, whose Rolex wristwatch valued at ₹30,29,400/- was confiscated by the Customs Department at the airport.It observed, “This is another case where the Department is...
Delhi High Court Dismisses Challenge Against Arbitral Award Rejecting Counterclaim For Failure To Raise Timely Objections On Quality Of Goods
The Delhi High Court bench of Justice Manoj Kumar Ohri has upheld an Arbitral award stating that objections regarding the quality of goods must be raised within a reasonable time as per section 42 of the Sale of Goods Act, 1930. The court concurred with the decision of the Arbitral Tribunal that since the Petitioner failed to dispute the quality of supplies within a reasonable time, its counterclaims were rightly dismissed. Brief Facts: Unison Hotels Pvt. Ltd. (Petitioner) ...
Central Govt Employee Cannot Change Destination Midway While Claiming Leave Travel Concession: Delhi High Court
The Delhi High Court has made it clear that in terms of the Central Civil Services (Leave Travel Concession) Rules, 1988 an employee cannot change travel destination midway through the journey and if due to some unavoidable circumstance it has been changed, the same has to be a destination which is en route.In the case at hand, LTC was originally sought for travel to Trivandrum, which was subsequently changed to Goa, via Mumbai. However, the petitioner decided midway to change his destination to...
Delhi High Court Has Jurisdiction To Hear ANI's Copyright Infringement Suit Against OpenAI: Amicus Curiae
Amicus curiae Dr. Arul George Scaria on Friday told the Delhi High Court that it has the jurisdiction to hear the copyright infringement suit filed by Asian News International (ANI) against OpenAI Inc, which founded ChatGPT.Scaria is a Professor of Law at National Law School of India University. He submitted before Justice Amit Bansal that the Delhi High Court has the jurisdiction in the case primarily because ANI is based in Delhi and ChatGPT is used and accessed in India. He further said that...
AO Becomes 'Functus Officio' After Closure Of Assessment, Must Put Relevant Incriminating Material To Assessee To Re-Confer Jurisdiction: Delhi HC
The Delhi High Court has made it clear that after the closure of assessment proceedings, the Assessing Officer becomes 'functus officio' and to re-confer jurisdiction upon the AO to initiate re-assessment proceedings, relevant incriminating material ought to be put to the assessee.A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela made the observation while dealing with a writ petition filed by Vivo Mobiles, assailing the reassessment proceedings initiated...
Failure To Attach Impugned Arbitral Award Along With Section 34 Application Would Render Filing Non-Est: Delhi High Court
A full bench of Delhi High Court comprising of Justice Rekha Palli, Justice Navin Chawla and Justice Saurabh Banerjee while hearing a reference made by a single judge bench in Pragati Construction Consultants v. Union of India [FAO(OS)(COMM) 70/2024] held that if the party challenging an award u/s 34 of the A&C Act does not attach the impugned arbitral award with the Section 34 application, the filing will be considered "non-est." The Court further held that the filing of the ...
Mandate Of Serving Grounds Of Arrest In Writing Under UAPA Applies To Arrests From Date Of SC's Pankaj Bansal Ruling: Delhi High Court
The Delhi High Court on Thursday ruled that the mandate of serving grounds of arrest in writing to an arrestee under UAPA will apply to arrests from the date of pronouncement of Supreme Court ruling in Pankaj Bansal case delivered on October 03, 2023, and not from the date of pronouncement of subsequent decision in Prabir Purkayastha case.“…..the ratio of Pankaj Bansal would apply to arrests under the UAPA and other criminal offences from the date of pronouncement of Pankaj Bansal (i.e.,...
Violates Public Trust Doctrine: Delhi HC Sets Aside Tribunal's Award Allowing RIL To Explore 'Migrated Gas' Without Express Permission
A Division Bench of the Delhi High Court, comprising of Justice Rekha Palli and Justice Saurabh Banerjee, while hearing an appeal under Section 37 of the A&C Act, set aside an arbitral award in favour of Reliance Industries Limited(RIL). The Court invoked the doctrine of 'public policy in India', 'public law' and 'Public Trust Doctrine' and observed that the findings of the Arbitral Tribunal (AT) which held that the RIL's breach of Production Sharing Contract (PSC) was not a material...
Income Tax Act | 'Fee For Technical Services' Means Transfer Of 'Specialised'/ 'Distinctive' Knowledge Or Skill By Service Provider: Delhi HC
The Delhi High Court has held that Fee for Technical Services (FTS) as contained under Section 9(1)(vii) of the Income Tax Act, 1961 is concerned with the transfer of 'distinctive', 'specialized' knowledge, skill, expertise and know-how by a service provider.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar thus observed that assistance provided by the assessee-respondent with respect to rules and regulations for clearance of customs frontiers is not 'specialised...
Delhi High Court Re-Affirms Discretion Of Arbitral Tribunal To Implead 'Non-Signatory' As 'Necessary Party' In Arbitration Proceedings
The Delhi High Court bench of Justice Subramonium Prasad has reaffirmed that an Arbitral Tribunal has the authority to implead non-signatories to an arbitration, provided they are deemed 'necessary parties' to the proceedings. The court was hearing an application u/s. 11(6) of the Arbitration and Conciliation Act for the appointment of Arbitrator to adjudicate disputes arising under a Standard Transportation agreement and Customs Clearing Agent agreement. The petitioner had impleaded...