Delhi High Court

94,045 judgments

Year:

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

Mahesh Kumar v. State (NCT of Delhi)

08 May 2023 · Swarana Kanta Sharma · 2023:DHC:3151

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.

criminal appeal_allowed Significant bail teenage consensual relationship age of consent POCSO Act

Puneet Verma & Ors. v. The State (NCT of Delhi) and Anr.

08 May 2023 · Dinesh Kumar Sharma · 2023:DHC:3732

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.

criminal petition_allowed Significant quashing of FIR matrimonial dispute Section 498A IPC mutual settlement

AB SCIEX PTE LTD v. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE INT. TAX 1-1-1, DELHI & ORS.

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:3675-DB

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.

tax petition_allowed Income Tax Appellate Tribunal refund appeal effect order Section 244A(1) Income-tax Act

Victorious H Grand v. PR Commissioner of Income Tax 20 & Anr.

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:3604-DB

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.

tax petition_allowed Income Tax Act, 1961 Section 264 Section 144 revision application

Commissioner of Income Tax (International Taxation)-3 v. Sheraton International LLC

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:4257-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 ruling and condoning delay in re-filing.

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

Rakesh Bhatia v. The State (Govt. of NCT of Delhi) and Ors.

08 May 2023 · Dinesh Kumar Sharma · 2023:DHC:3733

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.

criminal petition_allowed Significant quashing of FIR Section 482 CrPC POCSO Act non-compoundable offences

AB SCIEX PTE LTD v. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE INT. TAX 1-1-1, DELHI & ORS.

08 May 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:3676-DB

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.

tax petition_allowed Income Tax Appellate Tribunal refund statutory interest Section 244A(1)

Yamini Manohar v. T K D Keerthi

08 May 2023 · Amit Bansal · 2023:DHC:3086
Cites 1 · Cited by 0

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.

civil petition_dismissed Significant Section 12A Commercial Courts Act pre-institution mediation urgent interim relief Order VII Rule 11 CPC

Naimuddin v. The State (NCT of Delhi)

08 May 2023 · Swarana Kanta Sharma · 2023:DHC:3154

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.

criminal appeal_dismissed Significant framing of charge Section 376 IPC prima facie case improvement in statement

Oneempower Pte Ltd. v. The Controller of Patents and Designs

08 May 2023 · Sanjeev Narula · 2023:DHC:4077

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.

intellectual_property appeal_dismissed Significant business method computer programme per se Section 3(k) Patents Act technical effect

Shahana & Anr. v. Mohd. Aslam

08 May 2023 · Swarana Kanta Sharma · 2023:DHC:3155
Cites 0 · Cited by 3

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.

family appeal_allowed Significant maintenance interim maintenance CrPC Section 397 CrPC Section 401