Delhi High Court
Unsettled Claims As Well As IBNR Would Amount To Contingent Liabilities; Section 37 Deduction Allowable: Delhi High Court
The Delhi High Court has held that the deduction under Section 37 of the Income Tax Act is allowable on unsettled claims as well as Incurred But Not Reported (IBNR), which would amount to contingent liabilities.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that if the historical trend indicates that a large number of sophisticated goods were...
Court To Refrain From Intervening In Cases Where There Is An Effective Alternate Remedy, Unless Compelling Reasons To Do So: Delhi High Court
A single judge bench of the Delhi High Court comprising of Justice Chandra Dhari Singh while deciding a writ petition in the case of Maya and Ors. v. Union of Indian and Ors. has held that the Court is to refrain from intervening in cases where there is an effective alternate remedy, unless there exist compelling reasons to do so. Background of Facts Maya and Ors....
[Arbitration Act] Section 29A Allows Extension Requests Even After Arbitrator's Mandate Expires: Delhi High Court
The Delhi High Court bench of Justice Dinesh Kumar Sharma held that Section 29A of the Arbitration and Conciliation Act, 1996 does not preclude the consideration of applications for extension of the arbitrator's mandate filed after the expiration of the mandate. Brief Facts: The Petitioner approached the Delhi High Court (“High Court”) and filed a petition under Section 29A of...
Definition Of Wages Under Minimum Wages Act Cannot Be Used To Calculate Bonus Under Payment Of Bonus Act: Delhi High Court
A single judge bench of the Delhi High Court comprising of Justice Chandra Dhari Singh in the case of Group 4 Securities Guarding Ltd Vs Secretary, Labour, Govt. of NCT of Delhi has held that definition of wages under Minimum Wages Act, 1948 cannot be used to calculate bonus under Payment of Bonus Act, 1965 Background Facts Group 4 Securities Guarding Ltd (Petitioner) was engaged...
Decide Plea For Conducting Door To Door Survey To Collect Senior Citizens Data Within 12 Weeks: High Court To Delhi Govt
The Delhi High Court has recently directed Delhi Government's Chief Secretary to decide within 12 weeks a plea to conduct a door to door survey to collect the data about total number of senior citizens in the national capital.A division bench comprising of Acting Chief Justice Manmohan and Justice Manmeet PS Arora directed the Chief Secretary to treat as representation a plea filed by one...
'Not Same Transaction': Delhi High Court Rejects Convict's Plea Seeking Concurrent Running Of Sentences In UAPA Cases
The Delhi High Court yesterday dismissed a plea moved by a convict seeking concurrent running of his jail terms in two UAPA cases, observing that the offences committed by him did not form part of the same transaction. Justice Swarana Kanta Sharma dismissed the plea moved by Mohsin Ibrahim Sayyed who was convicted by NIA courts in Greater Bombay and the national capital. He was awarded eight...
Delhi High Court Quashes Reassessment Notice Issued After 10 Years
The Delhi High Court has quashed the reassessment notice which was issued beyond 10 years.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that any action for reassessment pertaining to an AY prior to April 1, 2021, can be sustained only if it is compliant with the timeframes specified under Section 149(1)(b), Section 153A, or Section 153C, as the case...
NEET (UG) 2024: Delhi High Court Seeks NTA's Stand On Plea Against Award Of Grace Marks
The Delhi High Court on Friday sought stand of the National Testing Agency (NTA) in a plea challenging the award of grace marks to candidates for one of the questions in NEET (UG) Examination held on May 05. A vacation bench of Justice Dinesh Kumar Sharma was hearing a plea moved by 17 year old Shreyansi Thakur (through her mother) who appeared in the examination. The court granted time to...
Death Of Unnao Rape Victim's Father: Delhi High Court Rejects Kuldeep Sengar's Plea Seeking Suspension Of Sentence
The Delhi High Court on Friday rejected a plea moved by expelled BJP leader Kuldeep Singh Sengar seeking suspension of his 10 years of sentence in the custodial death of Unnao rape victim's father. Justice Swarana Kanta Sharma observed that though Sengar has undergone more than half of the sentence imposed upon him, but the period undergone by a convict is only one of the several factors...
Liquor Policy: Delhi High Court Upholds Trial Court Order Rejecting Arun Pillai's Plea Against Commencement Of Arguments On Charge
The Delhi High Court on Friday upheld a trial court order rejecting the application moved by Hyderabad businessman Arun Ramchandra Pillai, accused in the alleged excise policy scam, against commencement of arguments on charge till conclusion of probe by Central Bureau of Investigation (CBI).Justice Swarana Kanta Sharma observed that the impugned order passed on March 22 did not suffer from...
'Affects Public Health, Also Extreme Cruelty To Animals': Delhi High Court Laments State's Lack Of Will To Regulate Dairies
The Delhi High Court has recently observed that there is a lack of will in the State functionaries to stop the rampant violation of laws by the dairy owners in the nine dairy colonies in the national capital. “These violations not only affect the public health of the citizens and residents who are consuming the milk being produced in these dairies but are also wrapped in extreme cruelty to...
Exemption Allowable On Donations Made By One Charitable Trust To Other Charitable Institutions For Temporary Period: Delhi High Court
The Delhi High Court has held that exemption is allowable on donations made by one charitable trust to other charitable institutions for a temporary period.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that Section 11(3) of the Income Tax Act and the adverse consequences would have been attracted provided the incomes so accumulated were diverted for...