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Delhi High Court

SC judgment in Ashish Agarwal applies to section 148 notices issued during 01st April, 2021 to 30th June, 2021

October 24, 2022 6258 Views 0 comment Print

Nagesh Trading CO. Vs ITO (Delhi High Court) Directions given by the Supreme Court in Ashish Agarwal (supra) were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01st April, 2021 to 30th June, 2021 – which is not the case in the present matter. Consequently, the […]

Missing foundational allegation in Section 148A(b) notice cannot be incorporated by issuing a supplementary notice

October 24, 2022 2937 Views 0 comment Print

If foundational allegation is missing in notice issued under Section 148A(b) , the same cannot be incorporated by issuing a supplementary notice.

HC grants permanent injunction against use of trademark INTEL on basis of settlement

October 22, 2022 1287 Views 0 comment Print

Delhi HC granted permanent injunction to INTEL on the ground that the lis no longer exists between the parties and the Defendants were willing to suffer permanent injunction in terms of the prayer clause 37(i) & (ii) of the plaint, which was pertaining to prevent defendants to use the word INTEL as their trademark and trade name.

Person with causal nature employment would get benefits under Employee’s Compensation Act

October 21, 2022 3213 Views 0 comment Print

Delhi HC upheld the compensation awarded under Employee’s Compensation Act, 1923 by Commissioner and have upheld that a person whose employment is of a casual nature and is employed other than for the purposes of the employer’s trade or business comes within the meaning of employee as defined in Section 2(1)(dd) of Employees Compensation Act.

Concluded assessments cannot be reopened u/s 153A in absence of incriminating material

October 19, 2022 2208 Views 0 comment Print

PCIT Vs Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals (Delhi High Court) There is no such statement in the present case which can be said to constitute an admission by the Assessee of a failure to record any transaction in the accounts of the Assessee for the AYs in question. On the contrary, the Assessee […]

HC grants Permanent injunction against use of trademark POTLI’/DHANI by dhanifinance.com

October 19, 2022 1122 Views 0 comment Print

Delhi HC granted permanent injunction and compensation to the plaintiff as the triple identity test of identical/deceptively similar trademarks, identical services and trade channels stands satisfied and use of the impugned trademarks/domain name by Defendant constitutes infringement of the Plaintiffs registered trademarks in present facts of the case.

Vasundhara is common name in India – HC rejects Trademark Infringement Plea

October 19, 2022 1998 Views 0 comment Print

Delhi High Court while dismissing the appeal on the plea of trademark infringement have observed that the particular word (Vasundhara) in dispute in this case is a common name in India and an exclusive right to use the same cannot be granted to the plaintiff and he does not enjoy the monopoly for use of the said word (Vasundhara).

Section 195 doesn’t apply once nature of payment determined as salary and TDS deducted u/s 192

October 18, 2022 1836 Views 0 comment Print

Delhi High Court held that section 195 of the Act has no application once the nature of payment is determined as salary and deduction has been made under Section 192 of the Act.

Assessment order must mention bank details of bogus accommodation entries

October 18, 2022 1809 Views 0 comment Print

Boutique International Pvt Ltd Vs DCIT (Delhi High Court) Court finds that the information furnished to the Petitioner and the impugned order do not specify in which bank account or account number, the alleged amount have been received by the Petitioner. Though the impugned order states that the asset is represented by bogus accommodation entries in […]

FD Interest Income not Taxable till determination of ownership of FDs

October 18, 2022 1098 Views 0 comment Print

PCIT Vs Rajdarbar Heritage Venture Ltd. (Formerly Known As Global Heritage Venture Ltd.) (Delhi High Court) High Court held that till the final award was passed by the Arbitral Tribunal determining the ownership of the fixed deposits (FDS) and interest, it could not be said that the interest income had crystallized in the respondent’s hands […]

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