Ram Gaua Raksha Dal Vs UOI (Delhi High Court) Since the right of every person under Article 21 and Article 25 is impacted by what is offered on a platter, in our view it is fundamental that a full and complete disclosure regarding the food article being vegetarian or non vegetarian is made a part […]
. In the present writ petition, it has been averred that though the Petitioner had opted to be taxed under Section 115BAA of the Act, wherein tax rate of 22% has been prescribed, yet the Respondents by the impugned order has applied the tax rate of 25% as mandated under Section 115BA of the Act.
KLJ Organic Ltd. Vs CIT Vs (Delhi High Court) In the opinion of this Court, Section 14 of the Limitation Act, 1963 is attracted to the facts of the present case and the Petitioner is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction. This Court is […]
Since assessee was not earning any profit as the main object of assessee was to improve the public transport system in the country and the road safety standards and activities of laboratory testing and consultancy are bringing revenue to the assessee-association but intent of such activities is not to earn profit for its shareholders/owners, therefore, exemption under section 11 could not be denied to assessee.
Avijeet Saluja Vs State of NCT of Delhi (Delhi High Court) Delhi HC quantifies maximum permissible limit of alcohol storage at residence. 1. The Delhi High Court has affirmed that an individual, aged above 25 years, can possess 9 litres of Indian Liquor and Foreign Liquor, i.e., whisky, vodka, gin and rum, and 18 litres […]
Nandita Sikka Vs Income Tax Officer (Delhi High Court) Learned counsel for the petitioner states that the impugned notice has been issued without approval of the competent authority as per Section 151 of the Act. He states that the approval has not only been obtained from an incompetent authority but has also been obtained after […]
Gopala Krishna Mootha Vs State Govt of NCT of Delhi & Anr (Delhi High Court) In a Complaint under Section 138 read with Section 142 of the NI Act a person cannot avoid liability by merely stating that owing to his age he is unable to manage the affairs of the company It is not […]
Applicant, who is a qualified Chartered Accountant (CA), was arrested on 31.12.2021, whereafter he was remanded to police custody till 08.01.2022, and ever since 09.01.2022, he is in judicial custody.
Vipin Sehrawat Vs Deputy Commissioner SDMC (Delhi High Court) Petitioner is holding two birth certificates with two different dates of birth. One individual cannot be permitted to hold two birth certificates containing two different birth dates as the identity of a person is established not only by his name and parentage but also by his […]
In the present case, the AO, apart from relying upon some opinion of rent from property broker firms and websites, does not appear to have made any independent inquiry on the adequacy of the rent being charged by the respondent/assessee from Hamdard Dawakhana (Wakf).
