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Delhi High Court

Delhi HC allows Adjustment of Actual Interest Expenditure Against Interest Income

January 4, 2024 1245 Views 0 comment Print

Explore Delhi High Court’s judgment in CIT Vs RRPR Holding Pvt Ltd for Assessment Year 2009-10. Analysis of interest expenditure adjustment against earned income and key legal questions answered.

Inadequate information & distinct functional profile: Comparable cannot be accepted

January 4, 2024 1203 Views 0 comment Print

Delhi High Court upholds ITAT order in PCIT Vs WSP Consultants India Pvt Ltd for AY 2012-13. Analysis of PLI computation and rejection of comparable Korus Engineering Solutions.

Delhi HC Closes Writ Amid NCLT’s Corporate Insolvency Resolution Process

January 4, 2024 831 Views 0 comment Print

Delhi High Court closes writ petition as the CIT’s claim is rejected during Corporate Insolvency Resolution Process (CIRP) before NCLT. Get insights into the judgment.

Delhi HC Directs Electronic Issuance of CGST Notice Summary

January 3, 2024 2865 Views 0 comment Print

Explore the Delhi High Court’s directive in Sulender Shah vs. Additional Commissioner CGST, emphasizing the electronic issuance of summary for CGST notice under Rule 142(1).

Exercise Caution in Cancelling GST Registration; Only When Necessary: Delhi HC

January 2, 2024 978 Views 0 comment Print

Delhi High Court cautions against hasty GST registration cancellations, emphasizing the need for circumspection. Analysis of Kritika Agarwal Vs Union of India case.

Court abstained from interfering as tariff rate of electricity is governed by section 61 of Electricity Act

January 2, 2024 903 Views 0 comment Print

Delhi High Court held that section 61 of the Electricity Act, 2003 governs the tariff rates of electricity based which is determined through transparent process and hence no interference is required.

No Profit Attribution if Ricardo India’s Commission Adjusted: Delhi HC

January 2, 2024 855 Views 0 comment Print

Explore Delhi High Court’s ruling in CIT vs Ricardo U.K. Limited. No profit attribution if commission paid to Ricardo India is adjusted against PE profit. Detailed analysis and implications.

Outside treatment allowed due to lack of appropriate medical facilities in Delhi prison

January 2, 2024 1053 Views 0 comment Print

Delhi High Court held that as the medical facilities available at jail dispensary not adequate for medical treatment of the applicant, the applicant is allowed to get required physiotherapy treatment at Safdarjung Hospital, Delhi.

Custody of accused was not illegal as production warrant was issued for the said accused on the same date of hearing

January 2, 2024 2967 Views 0 comment Print

When the accused was not produced before a Court on the date of hearing and no production warrant was issued for the said accused on the same date of hearing but was issued subsequently, the custody of the accused would not be in continuum and for the break period, it might be illegal.

Prisoners have Fundamental Right to Procreation & Parenthood: Delhi HC

January 1, 2024 1452 Views 0 comment Print

Delhi High Court affirms prisoners’ right to procreation and parenthood in a landmark judgment. Learn the context, analysis, and conditions for parole in this detailed article

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