Delhi High Court
Subramanian Swamy Moves Delhi High Court Seeking Centre's Action On Complaint Against Rahul Gandhi's Citizenship
Bhartiya Janata Party (BJP) leader Subramanian Swamy has filed a petition in the Delhi High Court regarding the issue of citizenship of Congress leader Rahul Gandhi. Swamy has sought a direction on the Union Government to file a status report on his complaint against Rahul Gandhi. In August 2019, Swamy had written a letter to the Centre on alleged violations made by the Congress leader...
MCD's "Helplessness" To Take Action Against Illegal Constructions Reflects "Connivance" With Builder: Delhi High Court
The Delhi High Court disapproved the conduct of the Municipal Corporation of Delhi (MCD) for failing to take any effective actions against unauthorised constructions, despite having issued a demolition order against such illegal constructions.It remarked “This Court cannot permit a situation where rampant unauthorized construction continues to be raised with impunity, and the...
Common Order Without Satisfactorily Recording Concurrence With AO, Can't Be Considered As Valid Sanction U/s 151: Delhi High Court
Finding that the order of sanction passed by the Competent Authority is a general order of approval for 111 cases, and there was not even a whisper as to what material had weighed in the grant of approval u/s 151, the Delhi High Court held that although the PCIT is not required to record elaborate reasons, he must record satisfaction after application of mind. Since the sanction...
Breaches Of Undertaking Given Before Court Or Arbitral Tribunal Shouldn't Be Pursued Under Contempt Of Courts Act: Delhi High Court
The Delhi High Court bench of Justice Dharmesh Sharmab has held that breaches of undertakings given before a Court, or an Arbitral Tribunal should not be pursued under the Contempt of Courts Act. Instead, the High Court held that proper course of action is to seek enforcement of the arbitral award. Brief Facts: Index Hospitality Limited (Petitioner) sought to initiate...
Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17(2)(Iiia): Delhi High Court
While emphasizing that no tax can be levied on notional income, the Delhi High Court held that Valuation Report obtained by employer could have no application to a share which was subject to a lock-in stipulation and could not be sold in the open market. Since there was a complete embargo on the sale of those shares, the High Court held that value of shares allotted to the...
'Sad State Of Affairs': Delhi High Court Seeks SOP For Cases Of Trainees Not Commissioned In IAF After Sustaining Injuries During Training
The Delhi High Court has recently directed the Union Government to produce the Standard Operating Procedure (SOP) or guidelines framed for dealing with cases of trainees who are injured during training and are not commissioned in the Indian Air Force (IAF).A division bench comprising of Justice Rekha Palli and Justice Shailender Kaur were dealing with the case of a young woman trainee who...
Delhi HC Orders Take Down Of Videos Alleging Extramarital Affair By YSRCP Leader Vijaya Sai Reddy, Says Allegations May Impact Career, Reputation
In an interim order, the Delhi High Court has directed news channels and digital media platforms to take down videos and posts alleging that Vijaya Sai Reddy, Rajya Sabha Member of Parliament for Andhra Pradesh, was involved in an extra-marital affair.Reddy (plaintiff) filed a suit for injunction against news channels (defendant nos. 1 to 6), which include ABN Andhra Jyothi, Mahaa News, TV5...
Interest Receipts From Non-Convertible Debentures Of Indian AE Are Not Subject To Dividend Distribution Tax: Delhi HC
The Delhi High Court has quashed the reassessment proceedings initiated against the Assessee on the ground that interest income on Nonconvertible debentures (NCDs) derived from Indian AE had been mischaracterized as interest instead of dividend. While holding so, the High Court rejected the argument put forth by the Department that although the funds were taken out in the form...
Failure Of Dept. To Frame Fresh Assessment Should Not Place Assessee In Disadvantageous Position: Delhi High Court
The Delhi High Court has held that the failure or inability of the department to frame a fresh assessment should not place the assessee in a more disadvantageous position than in what he would have been if a fresh assessment was made.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the department has failed to comply with the order of the Tribunal in...
SCN Lacks Reason For Proposing GST Registration Cancellation: Delhi High Court Revokes Cancellation
The Delhi High Court has revoked the GST registration cancellation on the grounds that the show cause notice lacked the reason for proposing to cancel the petitioner's GST registration. It merely stated that proceedings for cancellation of the GST registration have been initiated. The bench of Justice Vibhu Bakhru and Justice Sachin Datta has observed that the show cause notice stated...
Delhi High Court Issues Notice To BJP MP Bansuri Swaraj On AAP Leader Somnath Bharti's Plea Challenging Her Election
The Delhi High Court on Wednesday issued notice to BJP MP Bansuri Swaraj in the plea moved by Aam Aadmi Party (AAP) leader Somnath Bharti challenging her election from New Delhi Parliamentary Constituency in the Lok Sabha Polls, 2024, on the grounds of 'corrupt practices'.Justice Manmeet Pritam Singh Arora directed Swaraj to file a response to the plea within 30 days. However, the court...
POCSO Cases Being Filed By Girl's Family Who Object To Her Romantic Relationship, Young Boys Languishing In Jails: Delhi High Court
The Delhi High Court has observed that POCSO Act is being “misapplied” as cases are being filed at the behest of the girl's family who object to her “friendship and romantic involvement” with a young boy.Justice Subramonium Prasad said that in such cases, young boys, who have genuinely fallen in love with girls who are just below 18 years of age, are languishing in jails.The court...