High Courts
Profits Attributable To Permanent Establishment Can't Be Ignored On Basis Of Global Income Or Loss Earned/ Incurred By Cross Border Entity: Delhi HC
Referring to Article 7 of the Double Taxation Avoidance Agreement (DTAA) entered into between the Government of United Arab Emirates and the Republic of India, the Delhi High Court held that the right of the Holding company (source State) to allocate or attribute income to the Permanent Establishment (PE) cannot be restricted on the basis of the global income or loss that may have been earned...
If State GST Has Started Proceedings, They Must Complete The Process; It Cannot Be Transferred To Central GST: Himachal Pradesh High Court
The Himachal Pradesh High Court stated that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another and he alone is to issue process under the Act and take it to its logical end.The Bench of Justice Tarlok Singh Chauhan observed that “….where...
Law Does Not Permit Discrimination Between Foreigner And Indian Nationals While Granting Bail: J&K High Court
The Jammu & Kashmir and Ladakh High Court reaffirmed that the law does not allow any discrimination between foreign nationals and Indian nationals regarding the granting of bail, emphasizing that bail must be considered based on the facts and circumstances of each case, and conditions may be imposed to ensure the accused is available for trial, but bail cannot be denied simply because...
Gujarat High Court Flags Arbitrator Bias, Confirms Setting Aside Arbitral Award On Grounds Of Patent Illegality
The Gujarat High Court division bench, comprising Chief Justice Sunita Agarwal and Justice Pranav Trivedi, has held that agreements for the sale of agricultural land to non-agriculturists are invalid under Section 63 of the Gujarat Tenancy Act unless necessary permissions from the Collector are obtained. The court observed that the agreement, executed through a Power of Attorney, was a...
LS Polls 2024: Allahabad HC Questions JKP Leader Who Intended To Contest Against PM Modi On 19-Day Delay In Filing Election Plea
The Allahabad High Court on Friday questioned a Janhit Kisan Party (JKP) leader, who intended to contest the Lok Sabha elections 2024 from Varanasi against Prime Minister Narendra Modi, over a 19-day delay in filing an election plea challenging the returning officer's rejection of his nomination form. A bench of Justice Saumitra Dayal Singh granted the election petitioner (Vijay...
Courts Cannot Review Threat Perception Assessments, Such Evaluation Falls Under Security Agencies' Domain: J&K High Court
The Jammu & Kashmir and Ladakh High Court ruled that it has no mechanism to determine whether the threat perception of individuals or political figures has been properly assessed, emphasizing that such evaluations are strictly within the jurisdiction of security agencies.This ruling came in response to a writ petition filed by a political activist seeking security protection due to his...
Every Case Where A Man Fails To Marry A Woman Despite Promise Of Marriage Not Rape U/S 376 IPC: Gujarat High Court
While quashing a rape FIR registered against a man for allegedly inducing a woman into a physical relationship on a "promise of marriage", the Gujarat High Court recently said that in every case where a man fails to marry a woman despite such a promise would not attract the offence of rape under Section 376 IPC.The man can be held guilty, the court said, only if its proved that the promise...
[Divorce Law] Parties Staying Separately For Their Jobs Does Not Prove Desertion: Allahabad High Court
Recently, the Allahabad High Court has held that parties staying separately for jobs does not prove desertion.The parties got married in 1999 and had a child in 2000. The husband was posted in Jhansi, whereas the wife was posted in Auraiya. Since the parties were living separately, the appellant-husband filed a suit for restitution of conjugal rights which was decreed ex-parte in 2004. Later...
Income Tax Authorities Have The Power To Seek Interim Custody Of Currency Notes Produced Before The Magistrate: Kerala High Court
The Kerala High Court held that income tax authorities have the power to seek interim custody of currency notes seized and produced before the jurisdictional magistrate by any other officer or authority if there is any reason to believe that the seized currency is part of any asset that has not been disclosed for the purpose of the Income Tax Act.The Division Bench of Justice P. B. Suresh...
Letters Patent Appeal Not Maintainable Against Single Judge Order In Article 226 Plea Which Has 'Trappings Of Criminal Case': J&K High Court
The Jammu & Kashmir and Ladakh High Court has declared that a Letters Patent Appeal (LPA) is not maintainable against an order passed by a Single Judge in a petition under Article 226 of the Constitution, especially when the petition has the trappings of a criminal case.Dismissing an LPA filed by a police officer Khursheed Ahmad Chohan against a Single Judge Judgment passed in a writ...
J&K High Court Pulls Up DM Over 'Illegal' Detention Order, Says Deprivation Of Liberty Was Treated As “Administrative Excursion”
The Jammu & Kashmir and Ladakh High Court has strongly criticised the District Magistrate of Udhampur for issuing an unlawful preventive detention order under the Jammu & Kashmir Public Safety Act, 1978. The court found the detention order to be arbitrary and a violation of the petitioner's fundamental right to personal liberty under Article 21 of the Constitution.In allowing a...
'Right To Get Unadulterated Food Fundamental Right' : Kerala High Court Asks Centre To Examine Lacunae In Food Safety & Standards Act
The Kerala High Court has directed the Central Government to look into the lacunae in the Food Safety and Standards Act of 2006 and its Regulations. The Court stated that it is the duty of the government to have a fool proof Act and Rules to ensure that citizens are given unadulterated food.In this case, the Court was considering whether prosecution could be initiated against Pepsico...