Delhi High Court

63,002 judgments

Year:

The Northern India Zonal Assembly of the Mar Thoma Church v. Income Tax Officer (Exemptions) & Anr

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:3607-DB

The Delhi High Court directed expeditious disposal of a pending income tax appeal and mandated consideration of the entire reassessment order concerning a related entity to ensure just adjudication of exemption claims under the Income Tax Act.

tax petition_allowed Significant Income Tax Act 1961 Section 11 exemption Section 12 exemption Section 13(1)(b)

Sony Group Corporation v. Assistant Controller of Patents and Designs

08 May 2023 · Amit Bansal · 2023:DHC:3350

The Delhi High Court allowed the appeal and held that amendments limiting patent claims to disclosures already made in the specification are permissible under Section 59(1) of the Patents Act, even if they correspond to claims of a divisional application.

intellectual_property appeal_allowed Significant patent amendment Section 59(1) Patents Act disclaimer in patent claims divisional patent application

JBB Everest Buildtech Private Limited v. Naresh Chawla

08 May 2023 · Prathiba M. Singh · 2023:DHC:3174
Cites 1 · Cited by 0

The Delhi High Court dismissed the writ petition challenging a consumer commission order, holding that claims of flat buyers post insolvency must be adjudicated by the appropriate consumer forum in accordance with the approved resolution plan, and writ jurisdiction should be sparingly exercised when efficacious alternative remedies exist.

civil appeal_dismissed Significant Consumer Protection Act, 2019 Article 226 Insolvency resolution plan Jurisdiction

SH SAGAR ARORA AND ORS v. THE STATE AND ANR

08 May 2023 · Dinesh Kumar Sharma · 2023:DHC:3729

The Delhi High Court quashed an FIR under Sections 498A and 406 IPC arising from matrimonial disputes based on an amicable settlement and mutual consent divorce, exercising its inherent powers under Section 482 CrPC.

criminal petition_allowed Significant Section 482 CrPC quashing of FIR matrimonial dispute Section 498A IPC

Faisal v. State - Govt. of NCT of Delhi

08 May 2023 · Dinesh Kumar Sharma · 2023:DHC:3225

The Delhi High Court dismissed the bail application of a petitioner involved in multiple serious offences, emphasizing the need for judicial discretion considering the nature of charges and conduct in custody.

criminal appeal_dismissed Significant bail regular bail habitual offender prima facie involvement

Sabuddin @ Sabu v. The State Govt of NCT Delhi

08 May 2023 · Swarana Kanta Sharma · 2023:DHC:3152

The Delhi High Court dismissed the bail application of an accused in a sexual assault case involving a minor, holding that the gravity of the offence and corroborative evidence outweigh a compromise deed and no objection by the victim's mother.

criminal appeal_dismissed bail sexual assault minor victim Section 377 IPC

Union of India v. M/S Pragati Construction Consultants

08 May 2023 · Chandra Dhari Singh · 2023:DHC:3411

The Delhi High Court dismissed the petition challenging an arbitral award as barred by the mandatory limitation period under Section 34(3) of the Arbitration Act, 1996, without condoning the inordinate delay.

civil petition_dismissed Arbitration and Conciliation Act, 1996 Section 34(3) limitation condonation of delay

Dr. Upender Krishen Wali v. Government of J & K and Anr.

08 May 2023 · Jyoti Singh · 2023:DHC:3500

Delhi High Court holds it has jurisdiction over Jammu & Kashmir migrant doctors and directs grant of full monetary benefits from actual dates of time-bound promotions, ensuring parity and rejecting arbitrary deferral.

service appeal_allowed Significant time-bound promotion monetary benefits territorial jurisdiction Article 226

Sunder v. Municipal Corporation of Delhi

08 May 2023 · Tushar Rao Gedela · 2023:DHC:3206

The Delhi High Court granted interim protection against demolition of the petitioner's property pending appeal and directed the appellate court to decide the interim application within a specified timeframe.

administrative petition_allowed Delhi Municipal Corporation Act, 1957 Section 347-C(3) Section 347-D interim relief

Sh. Anil Kumar Kuchhal & Anr. v. Sh. Pradyuman Kumar Aggarwal & Anr.

08 May 2023 · Tushar Rao Gedela · 2023:DHC:3244

The Delhi High Court remanded the appeal for rehearing to consider the petitioner's complaint against counsel's negligence and the admissibility of related documents in an application for condonation of delay in filing the written statement.

civil other Significant condonation of delay written statement negligence of counsel Order VIII Rule 1 CPC

Chairman, Delhi Transport Corporation v. Ramji Lal

08 May 2023 · V. Kameswar Rao; Anoop Kumar Mendiratta · 2023:DHC:3412-DB

The Delhi High Court upheld the Tribunal's order directing refund of illegally recovered excess salary and gratuity amounts from a retired employee, applying the Supreme Court's principles limiting recovery after five years and from terminal benefits.

administrative appeal_dismissed Significant recovery of excess salary pay fixation terminal benefits gratuity recovery

Yogesh v. State

08 May 2023 · Mukta Gupta; Poonam A. Bamba · 2023:DHC:3119-DB

The Delhi High Court upheld the conviction of the appellant for murdering his father based on circumstantial evidence and failure to explain the cause of death under Section 106 of the Indian Evidence Act.

criminal appeal_dismissed Significant murder circumstantial evidence Section 302 IPC Section 106 Indian Evidence Act

Amit Gupta v. Assistant Commissioner of Income Tax Circle 34-1 New Delhi and Anr.

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4242-DB

The Delhi High Court set aside the assessment order for AY 2019-20 due to denial of personal hearing and procedural lapses, directing a fresh hearing and assessment in compliance with natural justice under Section 148A of the Income Tax Act.

tax appeal_allowed Significant Section 148A(b) Income Tax Act personal hearing bogus sales principles of natural justice

Malkiat Singh v. Union of India

08 May 2023 · Prathiba M. Singh · 2023:DHC:3255

The Delhi High Court directed the Union of India to consider the petitioner's severe medical condition under Section 29 of the Extradition Act, 1962 before deciding on the extradition request, without adjudicating the merits.

criminal other Significant extradition Section 29 Extradition Act 1962 fugitive criminal medical condition

Shiga Energy Pvt Ltd v. GE Power India Ltd

08 May 2023 · Chandra Dhari Singh · 2023:DHC:3103

The Delhi High Court upheld an arbitral award holding that the petitioner was contractually liable to reimburse Excise Duty and CST on Bought Out Products, dismissing the challenge under Section 34 of the Arbitration Act for lack of patent illegality or violation of public policy.

civil petition_dismissed Significant Arbitration and Conciliation Act, 1996 Section 34 Arbitral award Excise Duty

Movish Realtech Private Limited v. Deputy Commissioner of Income Tax

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4263-DB

The Delhi High Court set aside reassessment proceedings initiated without sufficient material and without granting a personal hearing, emphasizing natural justice in tax reassessment under the Income Tax Act.

tax appeal_allowed Significant Income Tax Act, 1961 Section 148 Section 148A Section 131 statement

Pr. Commissioner of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd.

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4262-DB
Cites 1 · Cited by 0

The Delhi High Court dismissed the revenue's appeal challenging disallowance under Section 14A read with Rule 8D, holding that no disallowance is warranted when the assessee has not availed exempt income, following binding precedents.

tax appeal_dismissed Significant Section 14A Income Tax Act Rule 8D Income Tax Rules disallowance exempt income

Rahul Anand v. Assistant Commissioner of Income Tax, International Tax, 1(1)(1), Delhi

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4311-DB

The Delhi High Court set aside an order under Section 148A(d) of the Income Tax Act for failure to consider the assessee’s reply and granted liberty to pass a fresh order after a personal hearing.

tax appeal_allowed Significant Income Tax Act, 1961 Section 148A(d) Section 148 principles of natural justice

The Northern India Zonal Assembly of the Mar Thoma Church v. Income Tax Officer (Exemptions) & Anr

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:3601-DB

The Delhi High Court directed expeditious disposal of a pending income tax appeal and mandated consideration of the entire reassessment order concerning a related entity to ensure fair adjudication.

tax petition_allowed Significant Income Tax Act 1961 Section 11 exemption Section 12 exemption Section 13(1)(b)

The Commissioner of Income Tax-International Taxation -3 v. Sheraton Overseas Management Corporation

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4256-DB

The Delhi High Court dismissed the revenue's appeal challenging the taxability of fees for centralized services under the Indo-US DTAA, relying on a coordinate bench's prior decision and condoned the delay in filing the appeal.

tax appeal_dismissed Significant Fee for Technical Services Fee for Included Services Indo-US DTAA centralized services