Delhi High Court

Hike in Tuition Fee For Installing air conditioning system is illegal

ST Marks SR Sec Public School & ANR Vs Director of Education and ORS (Delhi High Court)

Director of Education has held that 15% additional increase in tuition fee for the session 2015-2016 by the Schools for air conditioning system is illegal and liable to be refunded / adjusted. ...

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Constitution not allow a MP to make defamatory statement outside Parliament

Narinder Batra & Anr Vs. Kirti Azad (Delhi High Court)

It was held that Article 105(2) though gives immunity in respect of everything said in Parliament but subject to the limitation that it should have been said during the sitting of Parliament and in the course of business of Parliament....

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Entertainment Tax leviable in Delhi on Multi-System & Local Cable Operators

Siti Cable Networks Limited Vs Government of NCT of Delhi & Ors. (Delhi High Court)

High Court held that MSOs to the extent that they directly provide cable service to the subscribers without the intervention of any LCO, would be regarded as the 'proprietors‘ under Section 7(1) and would be liable to collect and pay the entertainment tax to the Government....

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Delhi HC Explains Section 271(1)(c) penalty read with Explanation 5

PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court)

These four appeals by the revenue, under Section 260-A of the Income Tax Act, ("the Act") are directed against four separate orders of the Income Tax Appellate Tribunal (Delhi Bench) (“ITAT”) for AY 2005-06 and 2006- 07. The following common question of law was framed for decision by this court...

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HC refuses to Quash Criminal Case When Trial is almost over

Nazim Vs. State (Govt Of NCT Of Delhi) & Ors (Delhi High Court)

No plausible explanation has been offered by the petitioner as to why the matter was not settled at the earlier stages. After the victims have examined themselves on oath and the matter is fixed for final disposal, it is not a fit case to quash proceedings under Section 482 Cr.P.C. on the basis of settlement....

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HC bans CA for issuing wrong Share Application Money Certificate

Council of ICAI Vs kailash Chander Agarwal & ANR. (Delhi High Court)

Proceeding to take cognizance of a report submitted by SEBI the Council of the Institute of Chartered Accountants constituted a Disciplinary Committee, forming a prima-facie opinion that the respondent was guilty of professional misconduct. Proceedings were initiated by the Disciplinary Committee. ...

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Block Assessment: Additions not based on Incriminating Material found during search is not valid

Commr.Of Income Tax, Delhi (Central-I) Vs. Pinaki Misra & Anr (Delhi High Court)

On the question of law presently before the court, the primary consideration is whether the AO had the jurisdiction to make the additions to the assessment under section 158BC of the Act. To analyze this, it is necessary to address the grounds of each such addition made, and assess if the AO had jurisdiction in conducting the block assess...

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Discount on Commerical Papers and Interest on Non-Convertible Debentures are Allowed as Business Expenses

Commissioner of Income tax-I Vs Amar Ujala publication Limited (Delhi High Corut)

All the funds available at that point of time of merger, available with the respondent / assessee were, in the course of the year, deployed in the business of the respondent / assessee. Thus, AO could not have disallowed discount on commercial paper and interest on Non-Convertible Debentures....

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ITAT has wide powers to call for records / examine the records and Such powers cannot be curtailed: HC

Principal Commissioner of Income-Tax Vs. Income-Tax Appellate Tribunal & Anr. (Delhi High Court)

Delhi High Court dismisses writ petition filed by Revenue and held that Income Tax Appellate Tribunal being an appellate body has wide powers to call for records/examine the records. Such powers cannot be curtailed and the Revenue cannot refuse to produce the records. The Revenue claims to be aggrieved by the direction of the Income [&hel...

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In absence of any material seized during search, Revenue cannot seek afresh examination of the valuation of the property

Principal Commissioner of Income Tax (Central) Vs. Smt. Anita Rani (Delhi High Court)

Court is of the opinion that there is no infirmity with the ITAT order which essentially held that the valuation by the banker, who provided credit could well be different from the valuation report for the transaction given that the assessee had purchased the property long ago. In other words, the absence of any material […]...

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