Delhi High Court
29,725 judgments
Shiga Energy Pvt Ltd v. GE Power India Ltd
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.
Movish Realtech Private Limited v. Deputy Commissioner of Income Tax
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.
Pr. Commissioner of Income Tax (Central)-2 v. M/S Bharat Hotels Ltd.
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.
Rahul Anand v. Assistant Commissioner of Income Tax, International Tax, 1(1)(1), Delhi
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.
The Northern India Zonal Assembly of the Mar Thoma Church v. Income Tax Officer (Exemptions) & Anr
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.
The Commissioner of Income Tax-International Taxation -3 v. Sheraton Overseas Management Corporation
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.
Mahesh Kumar v. State (NCT of Delhi)
Delhi High Court granted bail to a teenage accused in a POCSO and IPC case involving a disputed age prosecutrix, emphasizing judicial sensitivity in adolescent consensual relationships.
Puneet Verma & Ors. v. The State (NCT of Delhi) and Anr.
The Delhi High Court quashed an FIR under Sections 498A/406/34 IPC arising from matrimonial disputes following a genuine and voluntary settlement and mutual divorce between the parties.
AB SCIEX PTE LTD v. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE INT. TAX 1-1-1, DELHI & ORS.
The Delhi High Court directed the revenue authorities to comply with the Tribunal’s order and grant the petitioner’s income tax refunds with statutory interest for AY 2018-19 and 2019-20 by passing appeal effect orders.
Victorious H Grand v. PR Commissioner of Income Tax 20 & Anr.
The Delhi High Court directed the Income Tax authority to dispose of the pending revision application under Section 264 within eight weeks and restrained coercive action against the petitioner until disposal.
Commissioner of Income Tax (International Taxation)-3 v. Sheraton International LLC
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 ruling and condoning delay in re-filing.
Rakesh Bhatia v. The State (Govt. of NCT of Delhi) and Ors.
The Delhi High Court quashed an FIR under Section 354A IPC and Section 8 POCSO Act on the basis of an amicable settlement between the parties, exercising its inherent power under Section 482 CrPC.
AB SCIEX PTE LTD v. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE INT. TAX 1-1-1, DELHI & ORS.
The Delhi High Court directed the Income Tax Department to comply with the Tribunal’s order and credit the refund along with statutory interest to the petitioner for AY 2017-18.
Yamini Manohar v. T K D Keerthi
The Delhi High Court held that a commercial suit seeking urgent interim relief as per pleadings is exempt from mandatory pre-institution mediation under Section 12A of the Commercial Courts Act, dismissing the petitioner's challenge to the plaint's maintainability.
Naimuddin v. The State (NCT of Delhi)
The Delhi High Court upheld the framing of charges under Sections 354, 354B, and 376 IPC, ruling that improvements in the prosecutrix's statement and cross FIR allegations cannot be grounds for discharge at the charge framing stage.
Oneempower Pte Ltd. v. The Controller of Patents and Designs
The Delhi High Court dismissed the patent appeal, holding that a transaction reward system is a non-patentable business method under Section 3(k) of the Patents Act, despite involving technical elements.
Shahana & Anr. v. Mohd. Aslam
The Delhi High Court set aside a maintenance order for lack of reasons and remanded the case for fresh adjudication, emphasizing the need for judicial exercise of jurisdiction and reasoned decisions in maintenance matters.
Dhara Singh v. Union Bank of India & Anr.
The Delhi High Court upheld compulsory retirement of a bank clerk for retaining customer money without accounting for it, emphasizing strict integrity standards for bank employees and limited scope of judicial review in disciplinary matters.
Virander Kumar Sharma Punj v. Government of NCT of Delhi
The Delhi High Court dismissed a PIL seeking mandatory introduction of legal studies in schools, holding that curriculum decisions lie exclusively with expert educational authorities and courts must exercise judicial restraint in academic matters.
ALEX TOUR AND TRAVEL PRIVATE LIMITED v. ASSISTANT COMMISSIONER, CGST, DIVISION-JANAKPURI
The Delhi High Court directed the Revenue to implement appellate orders granting refund of Input Tax Credit on export of services with interest, holding consolidated FIRCs suffice and refusal to comply pending further appeal is impermissible.