Delhi High Court Judgements

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DIRECT TAXATION INCOME TAX ACT

e-assessment nor the faceless assessment scheme in any manner modifies the power to transfer cases from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges.

admin_lawsdelhi May 28, 2023 0 Comments

E-assessment and the Faceless Assessment Scheme only authorize the transfer back of the case to the Jurisdictional Assessing Officer holding original jurisdiction, which he never loses as only the function…

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INTELLECTUAL PROPERTY

Evidence By Way Of Affidavit Not Mandatory When Documentary Evidence Sufficient For Determining Well-Known Status Of Trademark

DIRECT TAXATION MUNICIPAL LAWS

DB – services rendered by advocates are professional activities, and, therefore, they cannot be levied with taxes under the “commercial establishment” category

ACCIDENT COMPENSATION RAILWAYS

Inquest proceedings were conducted around 8:55 am on 05.01.2017, which mentions the recovery of a journey ticket dated 04.01.2017 — Mere delay in noticing and reporting the incident by a third party ought to have been appreciated in light of the fact that the incident statedly took place in the month of January – Matter remanded to tribunal for grant of compensation

C P C EVIDENCE ACT

DB – Defamation — Nowhere in the pleadings or in the evidence did the appellant or its witnesses state that the amounts were not due — Respondent’s assertion of there being outstanding amounts which had not been paid by the appellant Company cannot be termed to be false or per se defamatory.