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Delhi High Court

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

January 2, 2024 1155 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 3006 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 1485 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

Involuntary GST Deposit under Coercion: HC directs Refund

December 31, 2023 1248 Views 0 comment Print

Delhi High Court’s directive in Santosh Kumar Gupta vs. Union of India emphasizes taxpayer rights during GST inspections. Coercion claim addressed.

Employee Training & One-Year Software License Expenses Not Capital Expenditure: Delhi HC

December 31, 2023 1341 Views 0 comment Print

The appeal primarily revolves around the treatment of expenses incurred by ST Microelectronics Pvt. Ltd. in purchasing licensed software and on employee training.

Possibility of abuse cannot render Section 115BBE unconstitutional: Delhi HC

December 31, 2023 1110 Views 0 comment Print

Explore the Delhi High Court’s decision on Triveni Enterprises Limited vs ITO. Learn why the court upheld Section 115BBE of the Income Tax Act, dismissing fears of misuse as grounds for unconstitutionality.

HC Restores GST Registration for Lack of Reasons in SCN & Insufficient Satisfaction in Order

December 31, 2023 1425 Views 0 comment Print

Delhi High Court nullifies cancellation of GST registration in Sant Ram vs Delhi State GST case. Detailed analysis of Section 29(1) and 29(2) of CGST Act. Legal insights.

Delhi HC Directs PCCIT to decide Condonation application for delayed ITR Filing

December 31, 2023 864 Views 0 comment Print

Delhi High Court orders PCCIT to decide Industria Chimica Adriatica Ica’s application for delay condonation in filing income tax return (ITR) for AY 2017-18. Details and implications.

Delhi HC sets aside Circular curbing adjudicating authority’s discretion

December 31, 2023 1491 Views 0 comment Print

Delhi High Court sets aside Circular curbing adjudicating authority’s discretion, deems it contrary to Section 110A of Customs Act. Full judgment provided.

Disallowance under Section 14A cannot exceed exempt income: Delhi High Court

December 31, 2023 933 Views 0 comment Print

Delhi High Court ruling favors Jite Shipyard Ltd, limiting deductions for expenses related to income other than gross income. Analysis of AY 2015-16 case.

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