PCIT Vs Power Links Transmission Ltd. (Delhi High Court) Undoubtedly, the principles of res-judicata and estoppel are not applicable in taxation matters. However, it has been held that a departure from a finding during the past years would result in a contradictory finding. (See: Commissioner of Income Tax vs. Sridev Enterprises (1991) 192 ITR 165). […]
The impugned award rests on interpretation of certain clauses of the Agreements executed between the parties. As noted above, the question of construction of a contract falls squarely within the jurisdiction of the Arbitral Tribunal.
This Court is prima facie of the opinion that the use of the Plaintiff’s registered mark ‘MakeMyTrip’ on the Google Ads Program as a keyword would amount to trademark infringement.
PCJ Securities Private Limited Vs ITO (Delhi High Court) 1. This Court is actually surprised that despite an elaborate mechanism of checks and balances and multiple authorities like (assessment units, verification units, technical units, review units, Regional Faceless Assessment Centres and National Faceless Assessment Centre) being set up under Section 144B of the Act, such […]
Huawei Telecommunications (India) Company Pvt. Ltd. Vs DDIT (Delhi High Court) Mr. Datar states that the Respondents have been granted complete access to the Company’s Accounting Enterprise Planning (ERP) system. He states that ERP system is a primary source of transaction undertaken by the Petitioner and comprises of data pertaining to ledger accounts, expenditure, remittances, […]
Atma Ram Saria Vs ACIT (Delhi High Court) The Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors., (2003) 1 SCC 72 has held that when a notice under Section 148 of the Act is issued, the proper course of action for the noticee is to file a return and if […]
Bharat Heavy Electricals Ltd. Vs PCIT (Delhi High Court) High Court is of the view that it is highly unlikely that the petitioner i.e. Bharat Heavy Electricals Ltd. (BHEL) would be engaged in input tax credit fraud as alleged by the Respondents. Accordingly, till further orders, no action shall be taken in pursuance to the impugned […]
Ramesh Arora (Earlier Known As Ramesh Kumar) Vs ITO (Delhi High Court) Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered […]
Mr Bhavanishankar H Sharma Vs SRS Private Investment Powai Limited (Delhi High Court) Section 14 of the Arbitration Act based lays down conditions under which the mandate of the Arbitral Tribunal may be terminated. The petition does not satisfy any of the requirements of the conditions contained in Section 14 of the Arbitration Act. Petitioner […]
Nirman Overseas Private Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court) AO issued the impugned order dated 16th March, 2022 denying the immunity from penalty and prosecuting the Petitioner on the ground that since no order under Section 270AA had been passed by the jurisdictional Assessing Officer within the statutory timeline, it may […]
