Delhi High Court
92,628 judgments
Employees State Insurance Corp. v. Poonam Sharma & Ors.
The Delhi High Court held that Section 51(E) of the Employees’ State Insurance Act, 1948 is a declaratory provision applying retrospectively to include commuting accidents as employment injuries even before its enactment in 2010.
M/S B.T.M EXPORTS LTD. v. M/S ADHUNIK CORPORATION LTD.
The Delhi High Court held that a suit for refund of advance payment due to breach of contract is not maintainable under Order 37 CPC and must be tried as an ordinary suit, while affirming its territorial jurisdiction.
Suresh Kumar v. Border Security Force & Anr.
The Delhi High Court upheld the lawful dismissal of a BSF constable for repeated unauthorized absence, holding no enquiry was required under Rule 22 before dismissal and presuming service of the show cause notice sent by registered post.
Amrik Singh Saluja v. Union of India; Rajiv Gopalani v. The Director of Enforcement
The Delhi High Court upheld penalties and confiscation under FERA, holding that a retracted confessional statement under Section 40 FERA is admissible if voluntary and corroborated by independent evidence.
Kanwar Singh v. State
The Delhi High Court upheld the conviction of a public servant for accepting a bribe under the Prevention of Corruption Act, affirming the validity of trap proceedings and the presumption under Section 20, while modifying the sentence to the statutory minimum.
D.T.C. v. Rajpal and Anr.
The Delhi High Court set aside the Industrial Tribunal's award reinstating a removed employee, holding the domestic inquiry was valid and misconduct proved, thereby upholding the removal.
Shiv Kumar Giri v. The Management of M/s. Hotel Siddhartha Continental & Anr.
The Delhi High Court upheld the removal of an employee for unauthorized absence under Certified Standing Orders, holding that such abandonment justifies termination without formal enquiry if opportunity to explain is given.
Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi
The Delhi High Court held that the one-year limitation period for refund claims under the amending notification cannot be applied retrospectively to imports made before its issuance, and no limitation period applies to refund claims under the original notification for Special Additional Customs Duty.
Commissioner of Income Tax-II v. Ashok Wadia
The High Court upheld that income from sale of shares with infrequent transactions and shown as investments is Short Term Capital Gain, not business income.
Commissioner of Income Tax-IV v. M/S Devasan Investment Pvt. Ltd.
The Delhi High Court upheld that income from sale of shares held as investments constitutes capital gains and not business income, emphasizing a holistic assessment of intention and relevant factors.
Commissioner of Income Tax-IV v. M/S Devasan Investment Pvt. Ltd.
The Delhi High Court upheld that gains from sale of shares held as investments, determined by intention and overall facts, are capital gains and not business income.
NTPC Ltd. v. Commissioner of Income Tax-V
The Delhi High Court held that the Commissioner erred in invoking revisional power under Section 263 to revise NTPC's assessment order on provisional sales revision, restoring the AO's order while confirming that power generation does not qualify for additional depreciation under Section 32(1)(iia).
Sher Mohammad @ Shera v. State
The Delhi High Court affirmed the appellant's conviction for kidnapping for ransom but modified the sentence considering his first-time offender status and substantial custody period already served.
M/S. GLOBAL INFRASTRUCTURE TECHNOLOGIES LTD. v. KOTAK MAHINDRA BANK LTD.
The Delhi High Court held that the threshold for abatement of a sick company reference under SICA is distinct from the SARFAESI Act and remanded the matter for fresh examination of whether the secured creditor meets the higher threshold under SICA.
Deutsche Trustee Company Ltd. v. Tulip Telecom Ltd.
The Delhi High Court refused to stay a Corporate Debt Restructuring scheme pending admission of a winding up petition, emphasizing the court’s discretion to favor company revival over liquidation while protecting unsecured creditors’ interests.
SERGI TRANSFORMER EXPLOSION PREVENTION TECHNOLOGIES PVT LTD v. KUMAR PRATAP ANIL & ORS
The Delhi High Court held that a patent infringement suit by an exclusive licensee is maintainable despite non-registration of the license agreement at the suit stage, directing the Patent Office to decide the registration application and refusing to dismiss the suit under Order VII Rule 11 CPC.
Commissioner of Income Tax Circle – II v. M/S ANKIT GARMENTS MANUFACTURING CO
The Delhi High Court upheld the Commissioner’s revisional jurisdiction under Section 263 to set aside an assessment order completed without full information, rejecting the Tribunal’s finding of fishing enquiry.
LE PASSAGE TO INDIA TOURS & TRAVELS PVT LTD v. ADDITIONAL COMMISSIONER OF INCOME TAX
The Delhi High Court quashed the reassessment notice for AY 2006-07, holding that reopening under sections 147/148 requires tangible material beyond mere change of opinion, reaffirming the principles in CIT v. Kelvinator of India Ltd.
Tejpal v. Deepak & Ors.
The Delhi High Court dismissed the appeal seeking enhancement of compensation in a motor accident claim, holding that in absence of proof of actual income, compensation based on minimum wages is justified.
ORIENTAL INSURANCE CO LTD. v. RITU KAPOOR & ORS
The Delhi High Court upheld compensation awarded for medical expenses and loss of income in a motor accident claim but set aside the Tribunal’s grant of lawyers’ fees as beyond its jurisdiction.