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Delhi High Court

Messes with 20 or More Employees, Covered Under EPF Act Regardless of Profit Motive

January 2, 2025 786 Views 0 comment Print

Analysis of Delhi High Court’s decision on JDT Islam Orphanage’s challenge to EPF Tribunal’s order on mess employment and applicability of EPF Act provisions.

Director with Control Over Day-to-Day Affairs is an Employer Under EPF Act

January 2, 2025 684 Views 0 comment Print

Delhi HC dismisses Yash Pal Ashok’s petition against recovery proceedings under the EPF Act, upholding the actions of the Recovery Officer.

Writ Court to Interfere if Show Cause Notice Lacks Jurisdiction or Due Process

January 2, 2025 744 Views 0 comment Print

Lotus Herbals Private Limited Vs Employees’ Provident Fund Organization And Ors. (Delhi High Court) Delhi High Court addressed a petition filed by Lotus Herbals Private Limited challenging a notice under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, issued by the Employees’ Provident Fund Organization (EPFO). The petitioner contended that the […]

Termination of service not possible without employer-employee relationship: Delhi HC

January 1, 2025 138 Views 0 comment Print

Delhi High Court held that there was no occasion for respondent to terminate service of petitioner since petitioner failed to establish that respondent is an ‘industry’ and there existed employer employee relationship between them.

FIR quashed as accused is exonerated in departmental proceedings

January 1, 2025 186 Views 0 comment Print

Delhi High Court held that since petitioner has been exonerated in departmental proceedings, the criminal prosecution premised on the same set of allegations cannot be permitted to continue. Accordingly, FIR quashed.

Dissimilar Firms were excluded from selected comparables while doing TP analysis u/s 92

January 1, 2025 162 Views 0 comment Print

The court held that the other three companies were also carrying out large-scale projects compared to assessee, making them unsuitable for comparison or setting industry standards.

Interest from borrowed funds which temporarily held in interest bearing deposit is capital cost: Delhi HC

December 31, 2024 666 Views 0 comment Print

Delhi High Court held that the interest received on borrowed funds, which were temporarily held in interest bearing deposit, is a part of the capital cost and is required to be credited to Capital Work-in-Progress.

An intangible property cannot constitute a Permanent Establishment: Delhi HC

December 31, 2024 618 Views 0 comment Print

A person residing in USA desirous of transferring money to an individual or an entity in India, approaches a branch or an outlet of the assessee and transfers the money in USDs, together with the charges prescribed by the respondent-assessee.

SCN Upload Under Ambiguous Category on GST Portal not valid Service of Notice: Delhi HC

December 30, 2024 1890 Views 0 comment Print

Delhi High Court quashes GST order for Anant Wire Industries, citing non-compliance with SCN service requirements and remands case for reconsideration.

Petition for waiver of pre-deposit u/s. 35F allowed as demand qualifies test of rare and exceptional case

December 30, 2024 342 Views 0 comment Print

Delhi High Court allowed the petition for waiver of mandatory pre-deposit under section 35F of the Central Excise Act, 1944 since demand qualifies the test of rare and exceptional case. Thus, writ allowed.

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