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Delhi High Court

Section 14A not apply if no exempt income was received or receivable during relevant previous year

October 25, 2022 1695 Views 0 comment Print

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 […]

Incidental Interest Income eligible For section 10A Deduction

October 25, 2022 960 Views 0 comment Print

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?

HC quashed GST Assessment carried out by Investigating Officer who also Carried Out Search

October 25, 2022 3111 Views 0 comment Print

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 […]

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

October 24, 2022 6303 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 2997 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 1332 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 3273 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 2226 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 1155 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 2037 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).

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