Delhi High Court

93,563 judgments

Year:

Commissioner of Income Tax (TDS)-I v. C.J. International Hotels Pvt. Ltd.

09 Feb 2015 · S. RAVINDRA BHAT; R.K. GAUBA · 2015:DHC:1301-DB

The Delhi High Court delivered a judgment on appeals filed by the Commissioner of Income Tax (TDS) against C.J. International Hotels Pvt. Ltd. concerning TDS-related tax disputes.

tax other Income Tax Act Tax Deduction at Source TDS Commissioner of Income Tax

Commissioner of Income Tax (TDS)-I v. C.J. International Hotels Pvt. Ltd.

09 Feb 2015 · S. Ravindra Bhat; R.K. Gauba · 2015:DHC:1300-DB

The Delhi High Court upheld the Income Tax authorities' orders confirming the respondent's liability under the Tax Deducted at Source provisions of the Income Tax Act.

tax appeal_allowed Significant Tax Deducted at Source Income Tax Act Assessment TDS compliance

Amit Kumar v. Union of India & Ors.

09 Feb 2015 · G. P. Mittal · 2015:DHC:1302

The Delhi High Court allowed the appeal partly, holding that the appellant was not liable to repay compensation to the insurer due to bona fide belief in the driver's valid licence, while upholding the compensation amount awarded for damage to the army vehicle.

motor_accident_claims appeal_allowed Significant Motor Accident Claims Tribunal Insurance policy breach Driving licence verification Pay and Recover principle

Commissioner of Income Tax (TDS)-I v. C.J. International Hotels Pvt. Ltd.

09 Feb 2015 · S. Ravindra Bhat; R.K. Gauba · 2015:DHC:1299-DB
Cites 4 · Cited by 0

The Delhi High Court held that tax deduction default proceedings under Section 201 must be initiated within four years and that loans to a non-shareholder cannot be treated as deemed dividends under Section 2(22)(e).

tax appeal_dismissed Significant Section 201 limitation Section 2(22)(e) deemed dividend beneficial shareholder tax deduction at source

Manoj Chandak v. M/S Tour Lovers Tourism (India) Pvt. Ltd.

09 Feb 2015 · Sunil Gaur · 2015:DHC:1285

The Delhi High Court held that a mediated settlement under Section 138 of the Negotiable Instruments Act is binding and executable as a decree, and the trial court must allow evidence on voluntariness before refusing to act on it.

criminal appeal_allowed Significant mediated settlement Section 138 Negotiable Instruments Act Lok Adalat award executable decree

Nathia & Ors. v. Mohd Imtiaz & Ors.

09 Feb 2015 · G. P. Mittal · 2015:DHC:1284

The Delhi High Court dismissed the appeal against motor accident compensation, holding no addition for future prospects without evidence and affirming deductions and enhanced amounts for loss of consortium and love and affection as per binding Supreme Court precedents.

civil appeal_dismissed Significant motor accident claim loss of dependency future prospects deduction towards personal expenses

Shriram General Insurance Co Ltd v. Shabir & Ors.

09 Feb 2015 · G. P. Mittal · 2015:DHC:1283

The Delhi High Court dismissed the insurer's appeal, upholding negligence and a structured, fair method for assessing compensation for loss of services rendered by a deceased homemaker in a motor accident.

civil appeal_dismissed Significant motor accident compensation loss of dependency homemaker services valuation gratuitous services

Kamini v. New India Ass. Co. Ltd

09 Feb 2015 · G. P. Mittal · 2015:DHC:1282

The Delhi High Court enhanced compensation in a motor accident claim by accepting the deceased's occupation as a car driver and assessing income based on minimum wages, applying appropriate deductions and multipliers for loss of dependency.

civil appeal_allowed Significant motor accident claim compensation enhancement loss of dependency minimum wages

Bajaj Allianz General Insurance Co. Ltd v. Suraj Kumar & Ors.

09 Feb 2015 · G. P. Mittal · 2015:DHC:1281

The Delhi High Court dismissed the insurer's appeal for recovery rights due to failure to give mandatory notice under Order 12 Rule 8 CPC and prove conscious breach of policy terms.

civil appeal_dismissed Significant insurance policy breach recovery rights Order 12 Rule 8 CPC learner's license

New India Assurance Co Ltd v. Mithlesh & Ors.

09 Feb 2015 · G. P. Mittal · 2015:DHC:1280

The Delhi High Court dismissed the insurance company's appeal and upheld the compensation awarded for the death of a police constable in a motor accident, rejecting claims based on alleged police salary continuation rules and affirming the quantum of damages including loss of love and affection.

civil appeal_dismissed Significant compensation motor vehicular accident loss of dependency loss of love and affection

Rajeshwar Kumar Gupta v. State CBI

09 Feb 2015 · Ved Prakash Vaish · 2015:DHC:1245

The Delhi High Court dismissed the petition seeking quashing of an FIR as the petitioner was not named in the FIR but added later in the charge sheet, holding that such relief is not maintainable at this stage.

criminal petition_dismissed quashing of FIR FIR not naming accused charge sheet Prevention of Corruption Act

A Kumar Sharma v. CBI

09 Feb 2015 · Ved Prakash Vaish · 2015:DHC:1246

The Delhi High Court quashed criminal proceedings against an advocate for alleged fraudulent legal opinion in bank loan sanction, holding that mere professional error without direct evidence of conspiracy does not attract criminal liability.

criminal petition_allowed Significant legal opinion advocate liability criminal conspiracy negligence

Karan Nath v. Minakshi Nath & Ors.

09 Feb 2015 · Indermeet Kaur · 2015:DHC:1261

The Delhi High Court held that a consent decree is not binding on a non-party son born through surrogacy, affirmed his right to visit his ailing father, and set aside an interim injunction restraining him from representing himself as co-owner of the suit property.

civil appeal_dismissed Significant family settlement consent decree ownership rights surrogacy

State (Govt. of NCT of Delhi) v. Mullah Muzib

09 Feb 2015 · G. S. Sistani; Sangita Dhingra Sehgal · 2015:DHC:1260-DB

The Delhi High Court dismissed the State's appeal against acquittal under Section 377 IPC and POCSO Act, holding that the prosecution failed to prove sexual assault beyond reasonable doubt due to contradictions and lack of medical evidence.

criminal appeal_dismissed Significant Section 377 IPC POCSO Act sexual assault child witness

Commissioner of Income Tax Delhi –XVI v. Ram Gopal

09 Feb 2015 · S. RAVINDRA BHAT; R.K. GAUBA · 2015:DHC:1259

The Delhi High Court held that provisional booking rights constitute acquisition of a capital asset under the Income Tax Act and allowed deduction of improvement expenses, dismissing the Revenue's appeal.

tax appeal_dismissed Significant capital asset provisional booking improvement expenses Income Tax Act 1961

Bishan Singh v. Govt. of NCT of Delhi

09 Feb 2015 · Badar Durrez Ahmed; Sanjeev Sachdeva · 2015:DHC:1252-DB
Cites 1 · Cited by 0

The Delhi High Court held that acquisition proceedings pending under the Land Acquisition Act, 1894 for over five years without payment of compensation or full possession are deemed lapsed under Section 24(2) of the 2013 Act.

property petition_allowed Significant Section 24(2) RTFCTLARR Act 2013 Land Acquisition Act 1894 lapse of acquisition proceedings compensation non-payment

Siddharth Gupta v. Union of India and Others

09 Feb 2015 · Badar Durrez Ahmed; Sanjeev Sachdeva · 2015:DHC:1255-DB
Cites 1 · Cited by 0

The Delhi High Court held that acquisition proceedings pending for over five years without payment of compensation under the 1894 Act are deemed lapsed under Section 24(2) of the 2013 Act, and that the 2014 Ordinance cannot retrospectively deprive vested rights.

property petition_allowed Significant Section 24(2) of 2013 Act Land Acquisition Act 1894 Right to Fair Compensation and Transparency in Land Acquisition 2014 Ordinance

Abhishek Jain v. Union of India and Others

09 Feb 2015 · Badar Durrez Ahmed; Sanjeev Sachdeva · 2015:DHC:1254-DB
Cites 1 · Cited by 0

The Delhi High Court held that acquisition proceedings under the 1894 Act lapse under Section 24(2) of the 2013 Act if compensation is unpaid, and the 2014 Ordinance cannot retrospectively affect vested rights.

property petition_allowed Significant Section 24(2) RTFCTLARR Act 2013 land acquisition lapse of acquisition proceedings compensation payment

M/S. ADHISHWAR LAL JAIN & SONS (HUF) v. Union of India & Ors.

09 Feb 2015 · Badar Durrez Ahmed; Sanjeev Sachdeva · 2015:DHC:1248-DB
Cites 1 · Cited by 0

The Delhi High Court held that acquisition proceedings under the 1894 Act are deemed to have lapsed under Section 24(2) of the 2013 Act when possession is not taken and compensation unpaid for over five years, notwithstanding court stay orders or subsequent Ordinance provisos.

property petition_allowed Significant Section 24(2) of 2013 Act land acquisition statutory fiction vesting rights

Rahul Bhatia & Anr v. Union of India & Ors

09 Feb 2015 · Badar Durrez Ahmed; Sanjeev Sachdeva · 2015:DHC:1249-DB
Cites 1 · Cited by 0

The Delhi High Court held that land acquisition proceedings under the 1894 Act are deemed to have lapsed under Section 24(2) of the 2013 Act if possession was not taken and compensation not paid for over five years, regardless of court stay orders, and that subsequent amendments cannot affect vested rights.

property petition_allowed Significant Section 24(2) of 2013 Act land acquisition statutory fiction stay order