Bombay High Court: The Hon’ble High Court of Bombay in the case of Dharmendra M. Jani v. UOI & Ors WP NO.2031 OF 2018 dated June 09, 2021 delivered split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST). Facts: The petitioner is a… Read More ...

---

Delhi High Court: For AY 2018-2019 Draft Assessment Order and Show Cause notice were issued during lockdown which petitioner could not comply due to lockdown. National Faceless Assessment Centre completed the assessment on 23-5-2021 during lockdown itself. In this interim order Hon'ble Delhi High Court admitting the WRIT stayed the assessment order. Read More ...

---

Delhi High Court : Krishna Kishore Singh Vs Sarla A Saraogi & Ors Forum- Delhi High Court Date-10th June, 2021 Sub-Film on Sushant Singh Rajpur- Right to privacy Vs Right of free speech and expression. Whether the right to privacy of a celebrity extinguishes upon his demise. The Delhi high court in this case was examining the right to… Read More ...

---

Delhi High Court: Institute of Chartered Accountants of India Vs Institute of Cost Accountants of India Forum Delhi High Court of India Date -3rd June 2021 Sub- INTELLECTUAL PROPERTY RIGHTS RELATING TO REGISTERED AND UNREGISTERED TRADEMARKS Who can use the acronym ICAI seems to be now with the delhi high court with both the professional bodies pitted against… Read More ...

---

Calcutta High Court : Sheetal Amritlal Patil & Co Vs State of West Bengal & Ors Forum-Calcutta High Court Date-11th June, 2021 Sub- Whether all directors/partners of a Company/ Partnership are liable in case of dishonour of a cheque issued by a Company/partnership or only directors/partners who were incharge of affairs of the Company/Partnership are liable. The Hon’ble Calcutta… Read More ...

---

Delhi High Court: A careful perusal of clause (vii) of Section 144B (7) would show that liberty has been given to the assessee, if his/her income is varied, to seek a personal hearing in the matter. The usage of the word 'may' cannot absolve the Revenue from the obligation cast upon it, to consider the request made for… Read More ...

---

Delhi Tribunal : S. 153A : Assessment-Search-HSBC Bank Geneva-No addition can be made without any incriminating documents seized in the Course of Search-When the information is not provided by Swiss Competent Authority- No addition can be made as undisclosed asset in Swiss Account- Addition was deleted-Penalty was quashed-DTAA-India-France. [S.90, 132(4), 153B(1)(a), Art.26] The Hon’ble Delhi ITAT held that… Read More ...

---

Hon'ble Rajasthan High Court (JP Bench): Facts : 143(3) read with sections 144B of the Income-taxAct, 1961 - Assessment year 2018-19 – Faceless Assessment – Caseof assessee selected for scrutiny stating “Compliancewith TDS provision on payment outside India” – AO issued various notices calling for information – Assessee dulyreplied to all the notices – Thereafter, AO straight away passed the impugnedassessment… Read More ...

---

Delhi High Court: PCIT-8 Vs Sony Mobile Communications India Pvt ltd Forum- Deli High Court Date-18th May 2021 Sub-Whether when a company is merged with another company after the filing of return but before original assessment order is passed and the original order and subsequent order in pursuance of remand from high court, in passed in the old… Read More ...

---

Delhi High court: JP Morgan India Pvt ltd Vs Special Director, Director of Enforcement & Ors Date-25th May 2021 Forum- Delhi High Court Sub-Whether an order passed directing adjudication without giving detailed reasons is a valid order and amounts to violation of Principles of natural justice. The matter related to an inquiry which was initiated by the Enforcement… Read More ...

---