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Delhi High Court

Home - Delhi High Court - Page 58

Delhi High Court Quashes Time-Barred Reassessment Notice Under Section 148: Reaffirms Pre-2021 Limitation Framework for Search Cases Under Income Tax Act
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Delhi High Court Quashes Time-Barred Reassessment Notice Under Section 148: Reaffirms Pre-2021 Limitation Framework for Search Cases Under Income Tax Act

Court’s Decision The Delhi High Court quashed the reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year (AY) 2015-16, ruling that it was barred…
Posted by Rawlaw February 22, 2025
Delhi High Court Partially Modifies Injunction in Trademark Dispute Over "The Crush Coffee": Allows Use of Wordmark but Upholds Label Mark Injunction
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Delhi High Court Partially Modifies Injunction in Trademark Dispute Over “The Crush Coffee”: Allows Use of Wordmark but Upholds Label Mark Injunction

Court’s Decision In this case, the Delhi High Court intervened in a trademark dispute and modified the trial court's interim injunction order issued on December 13, 2024. The initial injunction…
Posted by Rawlaw February 21, 2025
Delhi High Court Refuses Interim Injunction in Trademark Infringement Case Between Two Electric Vehicle Companies, Holds ‘MAHINDRA ZEO’ Not Deceptively Similar to ‘EZIO’
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Delhi High Court Refuses Interim Injunction in Trademark Infringement Case Between Two Electric Vehicle Companies, Holds ‘MAHINDRA ZEO’ Not Deceptively Similar to ‘EZIO’

Court’s Decision In this case, the Delhi High Court refused to grant an interim injunction that the plaintiff had sought. The plaintiff was seeking to prevent the defendant from using…
Posted by Rawlaw February 21, 2025
Delhi High Court Upholds Interest Imposition on Countervailing and Special Additional Duty: "Settlement Commission's Order Must Be Accepted in Its Entirety and is Final and Binding"
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Delhi High Court Upholds Interest Imposition on Countervailing and Special Additional Duty: “Settlement Commission’s Order Must Be Accepted in Its Entirety and is Final and Binding”

Court’s Decision The Delhi High Court, in a detailed judgment, dismissed the petition filed by the petitioners challenging the interest imposed on the countervailing duty (CVD) and special additional duty…
Posted by Rawlaw February 21, 2025
Delhi High Court Rules Section 115JB Inapplicable to Electricity Companies Before 2012 Amendment: "MAT Provisions Do Not Apply to Companies Preparing Accounts Under Electricity Act"
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Delhi High Court Rules Section 115JB Inapplicable to Electricity Companies Before 2012 Amendment: “MAT Provisions Do Not Apply to Companies Preparing Accounts Under Electricity Act”

Court’s Decision The Delhi High Court dismissed the appeal filed by the Revenue and upheld the Income Tax Appellate Tribunal's (ITAT) decision that Section 115JB of the Income Tax Act,…
Posted by Rawlaw February 21, 2025
Delhi High Court: Wireless Access Points Using Only MIMO Technology Eligible for Duty Exemption— "‘MIMO and LTE Products’ Must Be Read Conjunctively, Not Disjunctively"
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Delhi High Court: Wireless Access Points Using Only MIMO Technology Eligible for Duty Exemption— “‘MIMO and LTE Products’ Must Be Read Conjunctively, Not Disjunctively”

Court’s Decision: The Delhi High Court dismissed the Revenue’s appeal, ruling in favor of the respondent (Ingram Micro). The court upheld the decision of the Customs, Excise, and Service Tax…
Posted by Rawlaw February 21, 2025
Delhi High Court: Section 115JB Inapplicable to Electricity Companies Before 2012— "MAT Provisions Cannot Apply Where Machinery Provisions Are Inoperable"
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Delhi High Court: Section 115JB Inapplicable to Electricity Companies Before 2012— “MAT Provisions Cannot Apply Where Machinery Provisions Are Inoperable”

Court's Decision: The Delhi High Court ruled in favor of the assessee (electricity distribution company), confirming that the provisions of Section 115JB of the Income Tax Act, 1961 (MAT provision),…
Posted by Rawlaw February 21, 2025
Delhi High Court Upholds Borrowers' Right to Personal Hearing Before Fraud Classification: "Audi Alteram Partem Cannot Be Excluded Under RBI Directions"
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Delhi High Court Upholds Borrowers’ Right to Personal Hearing Before Fraud Classification: “Audi Alteram Partem Cannot Be Excluded Under RBI Directions”

Court’s Decision The Delhi High Court dismissed the appeal filed by the financial institution against the judgment of the Single Judge, which allowed borrowers to request a personal hearing before…
Posted by Rawlaw February 21, 2025
Delhi High Court Declares UAPA Arrests Unconstitutional Without Written Grounds: Strengthens Article 22(1) Protections and Judicial Scrutiny of Remand Orders
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Delhi High Court Declares UAPA Arrests Unconstitutional Without Written Grounds: Strengthens Article 22(1) Protections and Judicial Scrutiny of Remand Orders

Court's Decision This case examines whether an arrest made under the Unlawful Activities (Prevention) Act, 1967 (UAPA) is legally valid when the arrestees are not provided with written grounds for…
Posted by Rawlaw February 20, 2025
Delhi High Court Upholds LIC’s Decision to Withhold Commissions: "Regulation 19 Bars Payments to Former Agents Engaged in Insurance Business, Gazette Notification is Sufficient Notice"
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Delhi High Court Upholds LIC’s Decision to Withhold Commissions: “Regulation 19 Bars Payments to Former Agents Engaged in Insurance Business, Gazette Notification is Sufficient Notice”

Court’s Decision The Delhi High Court dismissed the appeal filed against the Life Insurance Corporation of India (LIC) regarding the non-payment of commissions to a former agent. The court upheld…
Posted by Rawlaw February 19, 2025

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