Delhi HC rules that a mismatch between figures and words in a cheque does not invalidate it. The complaint under NI Act must go to trial.
Delhi High Court held that the system of imposition of anti-dumping duty does not end with the disclosure statement being published. Thus, held that the writ petitions cannot be held to be not maintainable at the stage of the disclosure statement.
Delhi High Court ruled on the validity of re-assessment proceedings in PCIT-04 vs Ganesh Ganga Investments Pvt Ltd, focusing on borrowed satisfaction and approval under Section 151.
Delhi High Court held that passing of three contradictory orders by CESTAT in the same appeal is not justifiable. However, appeal of department before CESTAT dismissed as the amount involved was below monetary limit.
Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that matters having financial liabilities or penal consequences cannot be kept unresolved for years.
Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unfair, tips must be voluntary.
Delhi High Court held that principle enunciated in the criminal jurisprudence in respect of a ‘proof beyond reasonable doubt’ was erroneously applied to section 148 of the Income Tax Act. Thus, order based on incorrect application of principle is liable to be quashed.
Delhi High Court held that relaxation of conditions prescribed under rule 9C of the Income Tax Rules is discretionary power and is not amenable to judicial review unless the court finds that exercise is capricious, malafide, arbitrary and/or unreasonable.
Delhi High Court clarifies in Anindita Sengupta case that SC’s Ashish Agarwal judgment doesn’t mandate reopening concluded income tax reassessments.
Delhi High Court held that Nokia Network OY does not have Fixed Place Permanent Establishment in India [PE] and hence offshore supplies were not taxable in India. Appeal stands dismissed, accordingly.
