Delhi High Court
48,408 judgments
COMMISSIONER OF INCOME TAX v. GOPAL DAS ESTATES & HOUSING PVT.LTD
The Delhi High Court held that compensation paid by a real estate developer to flat allottees for surrendering rights is allowable as revenue expenditure under the Income Tax Act, affirming consistent accounting treatment and rejecting Revenue's capital expenditure claim.
Commissioner of Income Tax v. Gopal Das Estates & Housing Pvt. Ltd.
The Delhi High Court held that compensation paid by a real estate developer to flat buyers for surrendering rights is allowable as revenue expenditure, rental income from stock-in-trade properties is income from house property, and TDS credit cannot be withdrawn on a debatable issue, dismissing Revenue's appeals and allowing the Assessee's appeal.
Commissioner of Income Tax v. Gopal Das Estates & Housing Pvt. Ltd.
The Delhi High Court held that compensation paid to flat buyers is allowable business expenditure, rental income from stock-in-trade is income from house property, TDS credit cannot be denied on debatable grounds, and dismissed Revenue's appeals under the Income Tax Act, 1961.
Commissioner of Income Tax v. Gopal Das Estates & Housing Pvt. Ltd.
The Delhi High Court held that compensation paid by a real estate developer to flat buyers for surrendering allotment rights is allowable as revenue expenditure under the Income Tax Act, rental income from stock-in-trade properties is income from house property, and related tax issues were decided in favor of the assessee.
Hemant Hanoi v. State (NCT of Delhi) & Anr
The Delhi High Court dismissed as withdrawn criminal petitions that had become infructuous following an order in connected cases.
Food Corporation of India Mazdoor Union v. Food Corporation of India & Ors.
The Delhi High Court dismissed writ petitions filed after 27 years challenging departmentalization and regularization of workers, holding the petitions barred by delay and not maintainable due to alternative remedies and disputed facts.
Mallcom (India) Limited & Anr v. Rakesh Kumar & Ors
The Delhi High Court granted summary judgment in favor of the registered trademark proprietor restraining defendants from infringing a deceptively similar mark without trial, holding that summary judgment can be granted under amended court rules without formal application under Order XIIIA CPC.
Virender Pal Singh v. Central Bank of India
The Delhi High Court held that the Debt Recovery Appellate Tribunal has jurisdiction to grant interim relief to a borrower during the period allowed for pre-deposit under the SARFAESI Act to prevent dispossession and protect the borrower's rights.
DLF Home Developers Ltd & Anr v. Delhi International Airport Ltd & Anr
The Delhi High Court dismissed the writ petition challenging rejection of a late bid in a commercial tender, affirming strict adherence to bid submission deadlines and discretionary powers of the tendering authority.
CE Info Systems Pvt Ltd and Anr. v. Gas Authority of India Ltd
The Delhi High Court upheld GAIL's three-year blacklisting of a bidder for submitting a forged completion certificate, affirming the authority's right to debar parties indulging in fraudulent practices irrespective of bid validity.
Jaideep & Ors. v. The State & Anr.
The Delhi High Court quashed an FIR under Sections 498-A, 406, and 34 IPC arising from a matrimonial dispute that was amicably settled and where a divorce decree was granted, applying the inherent jurisdiction under Section 482 Cr.P.C.
Sunita Mehta v. State & Anr.
The Delhi High Court upheld the conviction under Section 138 NI Act but modified the sentence by releasing the aged, ailing appellant on probation subject to enhanced compensation and bond conditions.
CBRE South Asia Pvt. Ltd. v. FIITJEE
The Delhi High Court held that the Court cannot interfere under Section 11(6) to terminate the mandate of a validly appointed Arbitrator and that substitute Arbitrators must be appointed as per the original appointment procedure under Section 15(2) of the Arbitration & Conciliation Act, 1996.
State (Govt of NCT of Delhi) v. Shankar Kamat
The Delhi High Court upheld the acquittal of an accused under the POCSO Act due to material contradictions in the victim's testimony and insufficient corroborative medical evidence, emphasizing the primacy of credible oral evidence.
P N v. G G
The Delhi High Court upheld the Family Court’s order disapproving the mother’s unauthorized removal of the child from the Court’s jurisdiction and shifting her school without permission or transfer certificate, emphasizing the binding nature of admissions in pleadings and the child's best interest.
State v. Guddu Pal
The Delhi High Court dismissed the State's leave petition and upheld the acquittal of the accused under the POCSO Act due to contradictions in the victim's testimony and lack of corroborative medical evidence.
State (Govt. of NCT of Delhi) v. Amit Kumar & Ors.
The Delhi High Court dismissed the State's leave petition against acquittal in a sexual harassment case, holding that the trial court's judgment was not perverse and emphasizing the high threshold for appellate interference in acquittal appeals.
Atul Gupta & Ors. v. S. Chand and Company Limited & Anr.
The Delhi High Court dismissed the petition seeking injunction against invocation of an unconditional bank guarantee, holding that such guarantees are payable on demand irrespective of disputes, except in cases of egregious fraud or irretrievable injury.
Ravinder Kumar Wali v. Union of India & Ors.
The Delhi High Court held that displaced Kashmiri Pandit government employees cannot be evicted from government accommodation until a rehabilitation scheme is framed and individual entitlements determined, rejecting distinctions based on employment category or voluntary retirement.
MakeMyTrip (India) Private Limited v. Pravasi Guide Private Limited & Ors.
The Delhi High Court granted ex parte permanent injunctions to MakeMyTrip against defendants using deceptively similar marks and domain names, holding such use as trademark and copyright infringement.