Delhi High Court

59,687 judgments

Year:

Commissioner of Income Tax (International Taxation)-2 v. M/S. NAGRAVISION S.A.

21 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3800-DB

The Delhi High Court dismissed the income tax appeal, holding that income from supply of CAS and middleware products does not constitute 'royalty' under the Income Tax Act and India-Swiss DTAA, following the binding Supreme Court judgment in Engineering Analysis Centre for Excellence Pvt. Ltd. vs. CIT.

tax appeal_dismissed Significant Income Tax Act 1961 Section 9(1)(vi) royalty India-Swiss DTAA

MONEY WALLET PRIVATE LTD v. NATIONAL FACELESS ASSESSMENT CENTRE & ANR.

21 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3799-DB

The Delhi High Court directed reopening of the faceless assessment portal and granted virtual personal hearing to the petitioner, emphasizing the right to reasonable opportunity and hearing under the Income Tax Act.

tax appeal_allowed Significant Faceless Assessment Scheme Income Tax Act, 1961 Section 142(1) Section 143(2)

L G Balakrishnan and Bros Limited v. Government of NCT of Delhi & Ors.

21 Sep 2022 · Rajiv Shakdher; Tara Vitasta Ganju · 2022:DHC:5302-DB

The Delhi High Court allowed the writ petition directing withdrawal of premature recovery notices and mandated adjudication of tax objections with a personal hearing and speaking order considering limitation pleas.

tax petition_allowed recovery notice Delhi Value Added Tax Act limitation remand assessment

Pooja v. The State

21 Sep 2022 · Talwant Singh · 2022:DHC:5798

The Delhi High Court upheld the conviction under Section 304-I IPC but reduced the appellant's sentence to the period already served and lowered the fine, recognizing her act as self-defense in a sudden quarrel.

criminal appeal_allowed Significant Section 304-I IPC self-defense sudden quarrel quantum of sentence

Vikas Sagr v. Tpiestate of Not of Delhi

21 Sep 2022 · Purushaindiuv Kumar Kaurav · 2022:DHC:5960

The Delhi High Court allowed the petitioner to withdraw his bail application and cancelled the scheduled hearing date.

criminal other Procedural bail application withdrawal of bail court discretion hearing date cancellation

Champa Lal Prajapat v. Union of India & Ors.

21 Sep 2022 · Suresh Kumar Kait; Saurabh Banerjee · 2022:DHC:3792-DB

The Delhi High Court directed the Ministries of Home Affairs and Finance to decide within four weeks on creating promotional avenues and granting promotion to a long-serving BSF Constable (Tradesman) in the trade of Cobbler.

administrative other Procedural promotional avenues Constable (Tradesman) Border Security Force service conditions

Anil Kumar Singh @ Anil Sabharwal v. BSES Rajdhani Saket CHD & Ors.

21 Sep 2022 · Manoj Kumar Ohri · 2022:DHC:3866

The Delhi High Court directed BSES Rajdhani to grant a fresh electricity connection to the petitioner without requiring an NOC from the owner, clarifying that this does not confer any possessory rights over the disputed property.

administrative petition_allowed electricity connection Article 226 BSES Rajdhani No Objection Certificate

Pr. Commissioner of Income Tax (Central)-2 v. G.R. Goenka Education Society

21 Sep 2022 · Manmohan; Manmeet Pritam Singh Arora · 2022:DHC:3830-DB

The Delhi High Court dismissed the Revenue’s appeal upholding exemption under Section 11 to a charitable society despite trademark registration in an individual’s name, holding no diversion of income occurred.

tax appeal_dismissed Significant Income Tax Act Section 11 Income Tax Act Section 13(3) charitable institution exemption trademark registration

X v. State NCT of Delhi & Y

20 Sep 2022 · Swarana Kanta Sharma · 2022:DHC:3779

The Delhi High Court dismissed the petition to quash an FIR under the POCSO Act against a father accused of sexually abusing his minor son, holding that the allegations require trial and are not inherently improbable or mala fide.

criminal petition_dismissed Significant POCSO Act Section 482 CrPC quashing of FIR sexual abuse

Rajeev Chawla v. Deepak Chawla

20 Sep 2022 · Amit Bansal · 2022:DHC:3862

The Delhi High Court allowed a summary decree for partition of jointly owned property based on unchallenged admissions and invalidity of vague HUF claims, directing sale and distribution of proceeds.

civil appeal_allowed Significant Hindu Undivided Family Order XII Rule 6 CPC Gift Deed Partition Suit

Santosh Devi v. Guru Teg Bahadur Hospital Shahdara, Delhi

20 Sep 2022 · Gaurang Kanth · 2022:DHC:3842

The Delhi High Court upheld the Labour Court’s finding that a muster roll worker not continuously employed for 240 days is not entitled to protections under Sections 25F, 25G, and 25H of the Industrial Disputes Act, dismissing the petition challenging her termination.

labor petition_dismissed Significant muster roll worker Industrial Disputes Act 1947 Section 25F termination

Mahender Kr. Gupta v. Asha Gupta and Ors.

20 Sep 2022 · Dinesh Kumar Sharma · 2022:DHC:3822

The Delhi High Court directed transfer of a property dispute arising under Section 7-C of the Family Courts Act, 1984 from the civil court to the Family Court for appropriate adjudication.

family appeal_allowed Family Courts Act, 1984 Section 7-C property dispute transfer of case

Vishnu Kumar v. The State N.C.T of Delhi

20 Sep 2022 · Jasmeet Singh · 2022:DHC:5937

The Delhi High Court granted anticipatory bail to accused servants in a theft case, noting insufficient prima facie evidence and the accused's cooperation with the investigation.

criminal appeal_allowed anticipatory bail Section 406 IPC Section 34 IPC theft

AASTHA RAMLILA COMMITTEE v. DELHI DEVELOPMENT AUTHORITY

20 Sep 2022 · Dinesh Kumar Sharma · 2022:DHC:3794

The Delhi High Court allowed the petitioner society to hold Ramleela and Dussehra celebrations at a public park in Delhi, directing the DDA to grant permission subject to compliance with safety and regulatory norms.

administrative petition_allowed Ramleela Dussehra celebrations Delhi Development Authority public parks usage

Commissioner of Customs v. Ravindra Heraeus Pvt Ltd

20 Sep 2022 · Rajiv Shakdher; Tara Vitasta Ganju · 2022:DHC:4097-DB

The Delhi High Court condoned delay in refiling a Customs appeal, set aside the Tribunal's order, and remitted the matter for fresh adjudication on merits subject to the Supreme Court's pending decision on jurisdiction.

administrative appeal_dismissed Significant condonation of delay Customs appeal Customs, Excise & Service Tax Appellate Tribunal jurisdictional challenge

M/S Victory Electric Vehicles International Pvt Ltd v. Union of India & Anr.

20 Sep 2022 · Rajiv Shakdher; Tara Vitasta Ganju · 2022:DHC:4099-DB

The Delhi High Court held that issuance of a show cause notice without mandatory pre-notice consultation under the Customs Act, 1962 and related regulations is invalid and set aside the impugned order.

tax appeal_allowed Significant Customs Act, 1962 pre-notice consultation show cause notice Section 28(1)(a)

State (Govt. of NCT Delhi) v. Deepak Tempe

20 Sep 2022 · Purushaindra Kumar Kaurav · 2022:DHC:4012

The Delhi High Court dismissed the State's petition challenging the setting aside of summons against doctors accused of forgery and fabrication in a medical negligence inquiry, holding there was insufficient material to proceed.

criminal petition_dismissed summons criminal revision medical negligence forgery

Omid Hussain Khill @ Omed Milad v. The State (N.C.T of Delhi)

20 Sep 2022 · Mukta Gupta; Anish Dayal · 2022:DHC:3738-DB

The Delhi High Court upheld the appellant's conviction for murder under Section 302 IPC based on complete circumstantial evidence and failure to satisfactorily explain his last seen presence with the deceased under Section 106 Indian Evidence Act.

criminal appeal_dismissed Significant Section 302 IPC Section 106 Indian Evidence Act circumstantial evidence last seen theory

Shree Keshav Dharmik Ramlila Committee v. Delhi Development Authority

20 Sep 2022 · Dinesh Kumar Sharma · 2022:DHC:3796

The Delhi High Court permitted the petitioner society to hold Ramleela and Dussehra celebrations at a public park for a limited period in compliance with DDA’s Office Order and Supreme Court directions, subject to safety and regulatory norms.

administrative petition_allowed Ramleela Dussehra celebrations Delhi Development Authority public parks use

Vinod Rawat v. State

20 Sep 2022 · Swarana Kanta Sharma · 2022:DHC:3777

The Delhi High Court allowed recall of victim and school principal witnesses under Section 311 Cr.P.C. in a POCSO case, balancing the accused's right to fair trial with child witness protection under Section 33(5) of the POCSO Act.

criminal appeal_allowed Significant Section 311 Cr.P.C. Section 33(5) POCSO Act recall of witnesses cross-examination