Seemingly Settled Time-Limit for Filing of Refund Applications now Unsettled?
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
Delhi High Court
Income derived from transmission of ‘live feed’ not taxable as ‘royalty income’ u/s 9(1)(vi) of Income Tax Act, 1961: Delhi High Court
“Once it is concluded that a live telecast will not fall within the ambit of the expression “work”, it will be wholly erroneous to hold that the income derived by the assessee in respect of “live feed” will fall within clause (v) of Explanation 2 to Section 9(1)(vi) of the Income Tax Act, 1961.”
HIGH COURT JANUARY 2024 WEEKLY ROUNDUP| Stories on Child Pornography; Attack on ED Officials; Pension rights; Aankh Micholi movie and more
A quick legal roundup to cover important stories from all High Courts this week.
Delhi High Court restrains Bohemia from engaging with third parties for making sound recordings without prior written approval from Saga Music
“Bohemia and his agents are restrained from posting, uploading, sharing, e-sharing and/or publishing or causing any defamatory, disparaging, misleading posts against Saga Music (P) Ltd. on any social media or digital platform.”
“What the F*** is going on this Court”; Delhi High Court issues contempt notice to woman for hurling abuse at Judge
The plaintiff allegedly expressed dissatisfaction with the sequence of items taken up, questioning why Item No. 11 was addressed before Item No. 10 and used offensive language, denigrating the court’s proceedings.
Delhi High Court quashes charges under Prevention of Money Laundering Act against doctor accused of being involved in illegal kidney transplantation racket
“It was also alleged that illegal kidney transplantation was the only occupation of the petitioner, and his entire earnings were from this source only.”
Delhi High Court restrains Gujarat-based AAJ TAK WATCH NEWS from using India Today Group’s popular mark AAJ TAK
The defendant was broadcasting on a YouTube Channel, as well as publishing a newspaper in the name of “AAJTAK WATCH”, through the State of Gujarat.
Power to transfer ordinary suit to Commercial Court is not available to District and Sessions Judge u/s 24 of CPC: Delhi High Court
“Where the plaint is returned under Order VII Rule 10 of the Civil Procedure Code, 1908, on its presentation before the appropriate Court of jurisdiction, the suit will be treated as a fresh suit, and will have to start de novo, and all proceedings before the earlier Court will be rendered a nullity.”
Delhi High Court dismisses PIL against ‘Aankh Micholi’ movie being derogatory and discriminatory against persons with disabilities
“In films to address social evils, it is necessary to depict such social evils itself to bring out their consequences and the overall message of the movie and the core storyline is centered around overcoming disability.”
‘Case of twin promise of marriage’; Delhi HC directs Sessions Court to frame rape charges against a man for allegedly making false promise of marriage to a woman
“The cases involving emotional situations where the parties of the story have taken decisions and acted upon them on the basis of peculiar circumstances of their lives, have to be adjudged and adjudicated according to their own peculiarity and situational dissection of facts.”
‘Attempt to indulge in smart copying’; Delhi HC restrains Hermes Distillery from selling liquor under label ‘PEACE MAKER’ in suit by Allied Blenders and Distillers
“The differences showed that extraordinary effort has been put by defendant in identifying differences and the broad similarities are so obvious at the first look that the differences are nudged into oblivion.”
‘Mark’s removal for non-use requires clear, unequivocal evidence of abandonment’; Delhi High Court dismisses application for removal of mark ‘BAOJI’
“Section 47 of Trade Marks Act, 1999 serves to protect the integrity of the trade mark register by ensuring that registered marks that are not actively used in commerce are removed.”
‘Foreigners cannot claim right to reside and settle in India as per Article 19(1)(e), their rights limited to Article 21’; Delhi HC dismisses petition against illegal detention
“Power of the Government of India to expel foreigners is absolute and unlimited and no provision of the Constitution can curtail the Government’s power to expel foreign nationals.”
‘Only being a woman cannot grant additional protection to the accused’; Delhi High Court refuses anticipatory bail to woman accused
It is the case of the prosecution that accused actively connived along with the co-accused in projecting herself to be a partner along with the complainant to obtain an overdraft facility from the bank.
‘Forging order of an arbitrator is a serious offence’; Delhi HC dismisses anticipatory bail application
“While there can be no dispute on the fact that complainant himself may have been guilty of not having paid the instalments in accordance with the Loan Agreement with the Finance Company, however, the recovery of the vehicle can only be made in accordance with the law.”
Explained| Supreme Court’s verdict on master and servant relationship following suspension
“Merely because the Bank had stopped paying subsistence allowance to the workman does not mean that the workman was no more an employee of the Bank.”
Tax Residency Certificate and Benefit of Tax Treaties in India: The Debate Reignited
by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 7
True love between individuals cannot be controlled through State action; Delhi HC quashes FIR against a man who eloped with an alleged minor girl
“In the present case, the future of families of the parties and the two daughters born out of this wedlock, and their beautiful harmonious life, they have built together in the last nine years, is at stake and dependent on the outcome of the present petition.”
‘Male chromosome not female chromosome determines gender of unborn child’; Delhi High Court refuses bail in dowry death case
A woman has lost her life for giving birth to females which should be totally unacceptable to a conscientious society. Such offences must be considered grave and serious when the trial is yet to be begin.