Delhi High Court held that AO is not empowered to frame block assessment merely on the basis of statement recorded u/s 132(4) without reference to any other material discovered during the search and seizure operations.
Delhi High Court held that the moratorium will cease to exist once the proceedings under the Insolvency and Bankruptcy Code culminates.
Delhi high court held that there was no new/ fresh material before AO to initiate reassessment proceedings, accordingly, mere change of opinion cannot form the basis for initiating reassessment proceedings
Delhi High Court held that Registrar of Trade Marks has no power to condone delay in the filing of an application seeking review beyond expiry of one month from date of decision of which review is sought.
Delhi High Court on the issue of invention under Patents Act, 1970 observed that one of the sure tests in analysing the existence of inventive step would also be the time gap between the prior art document and the invention under consideration. If a long time has passed since the prior art was published and a simple change resulted in unpredictable advantages which no one had thought of for a long time, the Court would tilt in favour of holding that the invention is not obvious.
Delhi High Court held that Advertisement, Market and business Promotion (AMP) expenses incurred cannot be termed as an international transaction in the absence of any provision for the same in the agreement with Associated Enterprise.
Delhi High Court held that the interim moratorium under Section 96 Insolvency and Bankruptcy Code in respect of one of the guarantors would not ipso facto apply against a co-guarantor.
The Delhi High Court observed that on the issue of phonetic similarity in the two trademarks, the test to be applied is of a man of average intelligence and of imperfect recollection. To such a man, the overall structural and phonetic similarity and the similarity of the idea in the two marks is reasonably likely to cause a confusion between them.
Delhi High Court granted release from detention to detenu on the ground of supply of illegible/ dim/ blank pages of Relied Upon Documents (RUDs). Detention order set aside.
Delhi High Court held that delay in payment under Direct Tax Vivad Se Vishwas Act 2020 on account of death of Managing Director of the company deserves to be condoned as the said event is extraordinary and exceptional in nature.
