Delhi High Court held that a suit, which contemplates urgent interim relief, is excluded from the rigor of Section 12A(1) of the Commercial Courts Act, 2015. Thus, a plaintiff seeking to institute a suit involving urgent interim relief(s) is not required to exhaust the remedy of pre-institution mediation.
Sanjay Chadha Trading As M/S Eveready Tools Emporium Vs Union of India & Ors. (Delhi High Court) A well known mark under Section 2(1)(zg) of Trademarks Act cannot be allowed to be infringed Conclusion: Delhi High Court dismissed appeals and restrained appellant from using word ‘EVEREADY’, as the same is a well-known mark due to […]
Delhi High Court restrained Respondents from manufacturing, selling, offering for sale, advertising, importing, exporting or in any manner dealing with products infringing the Subject Design under the Designs Act, 2000 for the main reason that a mere trade variant which is a combination of known designs would not be entitled to protection under the provisions of the Designs Act
Vikas Jain Vs ITO (Delhi High Court) In view of the report of DDIT (Inv.) Unit-7(1) and 7(3) Mumbai, shared with the AO which suggests that the LTCG earned by the petitioner in AY 2014-15 was bogus and since, the said LTCG was claimed as exempt income, the AO at this stage, concluded that the […]
AGL Logistics Private Limited Vs CIT (Delhi High Court) In this case Assessing Officer failed to dispose of stay application dated 10th September, 2021 filed by the Petitioner within four weeks from its filing, as directed by Delhi High Court vide order dated 2nd September, 2021. Assessing Officer states that he could not comply with […]
HC held that amendment of Section 14A, which is for removal of doubts cannot be presumed to be retrospective even where such language is used, if it alters or changes the law as it earlier stood.
Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant […]
PCIT Vs Delhi International Airport Pvt. Ltd. (Delhi High Court) present case is covered by the Division Bench judgment in Cheminvest Ltd. vs. CIT, [2015] 61 com 118 (Delhi), wherein this Court has held that the expression ‘does not form part of the total income’ in Section 14A of the Act means that there should […]
Whether ITAT erred in law in deleting addition as Income from Other Sources and holding it eligible for calculation of deduction under Sections 10A and 10B of Income Tax Act, 1961?
Swastik Plastics Vs Commissioner of DGST (Delhi High Court) 1. This writ petition came up for hearing for the first time on 05.04.2022, when after hearing the counsel for the parties, we had inter alia recorded the following: “2. This writ petition is directed against the order dated 11.03.2022, passed by the Assistant Commissioner, Delhi […]
