Delhi High Court
64,846 judgments
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd.
The Delhi High Court dismissed the Revenue's appeals, holding that duty drawback amounts had not accrued and were not taxable income for assessment years 1995-96 and 1996-97.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd.
The Delhi High Court dismissed the Revenue's appeals, holding that duty drawback amounts had not accrued or become payable and thus were not includible in the taxable income of Maruti Suzuki India Ltd. for AY 1995-96 and 1996-97.
Commissioner of Income Tax, Delhi v. M/S. Maruti Udyog Ltd.
The Delhi High Court clarified the applicability of Section 43B for including customs duty in closing stock valuation, upheld several deletions of disallowances, and affirmed taxability principles relating to inter-corporate deposits and Section 80HHC deductions.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd.
The Delhi High Court dismissed the Revenue's appeal, holding that duty drawback not accrued or payable cannot be included in the assessee's taxable income.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd
The Delhi High Court dismissed the Revenue's appeal, holding that duty drawback amounts not accrued or payable cannot be included in taxable income for the relevant assessment years.
Commissioner of Income Tax, Delhi v. M/S. Maruti Udyog Ltd.
The Delhi High Court upheld the ITAT's order rejecting the Revenue's addition of Rs. 643.34 crore for excessive raw material consumption and ruled that the duty drawback amount was not includible in taxable income, while clarifying the scope of remand orders and appellate jurisdiction.
Commissioner of Income Tax, Delhi v. M/S. Maruti Udyog Ltd.
The Delhi High Court dismissed the Revenue's appeal, upholding the ITAT's deletion of a substantial addition made on account of alleged excess consumption of raw materials by the assessee.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd
The Delhi High Court held that payments to non-resident agents operating outside India do not attract TDS deduction under Section 195(1), and such payments cannot be disallowed under Section 40(a)(i), dismissing the Revenue's appeal against the ITAT order in favour of Maruti Suzuki India Ltd.
Maruti Udyog Ltd. v. Commissioner of Income Tax, Delhi
The Delhi High Court partly allowed Maruti Udyog Ltd.'s appeal by permitting certain excise duty deposits and software expenditure as allowable deductions while upholding disallowance of unutilized MODVAT credit and sales tax recoverable under Section 43B.
Commissioner of Income Tax, Delhi v. Maruti Udyog Ltd.
The Delhi High Court clarified the timing of duty drawback accrual, treatment of MODVAT credit under Section 43B, and the interplay of deductions under Sections 80-IB and 80HHC in income tax assessments for AY 2004-05.
PR. COMMISSIONER OF INCOME TAX-6 v. MARUTI UDYOG LTD.
The Delhi High Court dismissed the Revenue's appeal, upholding the ITAT's cancellation of additions related to custom duty and sales tax exemptions by affirming their capital nature and excluding them from taxable income.
Commissioner of Income Tax, Delhi v. Maruti Udyog Ltd.
The Delhi High Court upheld the ITAT's rulings allowing deductions under Section 43B for various payments, clarified the onus under Section 14A lies on Revenue, and rejected Revenue's appeal except on the MODVAT credit issue.
Sushant Kumar Dass v. State
The Delhi High Court upheld the conviction and sentence for attempt to murder under Sections 452 and 307 IPC based on credible eyewitness and medical evidence despite the appellant's challenge to the reliability of prosecution witnesses and weapon classification.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd
The Delhi High Court dismissed the Revenue's appeal, upholding the ITAT's deletion of Custom Duty addition under section 43B of the Income Tax Act for components imported and used for export.
Commissioner of Income Tax, Delhi v. Maruti Suzuki India Ltd.
The Delhi High Court upheld the ITAT's deletion of additions relating to custom duty and sales tax subsidy, ruling in favor of Maruti Suzuki India Ltd. and dismissing the Revenue's appeal.
Jai Prakash v. Shiv Steel & Anr
The Delhi High Court dismissed the appeal and condonation application, holding that the petitioner failed to provide sufficient cause for non-appearance and delay in seeking restoration of a writ petition dismissed in default.
Balaji International v. Thukral Steel Corporation
The Delhi High Court allowed petitions in cheque bounce cases, setting aside convictions upon full payment and compounding the offence with costs as per Supreme Court guidelines.
Yogesh Sharma & Ors v. State & Ors
The Delhi High Court quashed cross FIRs arising from landlord-tenant disputes based on an amicable settlement and the complainants' unwillingness to proceed, exercising its inherent powers under Section 482 CrPC.
ATC Telecom Infrastructure Private Limited v. Reliance Communications Limited & Anr.
The Delhi High Court held that under the Scheme of Arrangement, the transferee company is prima facie liable to secure the petitioner's outstanding dues arising from transferred telecom infrastructure contracts and granted interim relief accordingly.
New India Assurance Company Ltd. v. Nishant Parveen & Ors.
The Delhi High Court enhanced compensation in a motor accident claim by relying on unchallenged income tax returns and applying Supreme Court guidelines on future prospects and non-pecuniary damages.