Delhi High Court

92,628 judgments

Year:

Adobe Systems Software Ireland Ltd. v. Assistant Director of Income Tax

28 Mar 2014 · S. Ravindra Bhat; R.V. Easwar · 2014:DHC:1744-DB

The Delhi High Court dismissed the writ petitions challenging the jurisdiction of reassessment proceedings initiated by the Noida Income Tax officer and continued by the Delhi officer, holding that jurisdictional facts are to be decided by assessment authorities and writ jurisdiction will not interfere in disputed factual matters.

tax petition_dismissed Significant Income Tax Act, 1961 Section 148 reassessment proceedings permanent establishment

Deepak Khosla v. Montreaux Resorts Pvt. Ltd. & Ors.

28 Mar 2014 · Kailash Gambhir; R. V. Easwar · 2014:DHC:1742-DB

The Delhi High Court dismissed the appellant's applications for modification and clarification of a stay order, holding that the Supreme Court's dismissal of the Special Leave Petition precludes such challenges and affirming the court's power to stay proceedings before itself.

civil petition_dismissed Significant Section 151 CPC Specific Relief Act Section 41 stay of proceedings injunction against prosecution

Trip Communication Pvt. Ltd. v. Union of India & Others

28 Mar 2014 · Sanjiv Khanna; Sanjeev Sachdeva · 2014:DHC:1764-DB

The Delhi High Court held that waiver of demurrage charges on customs-detained goods depends on whether customs penalties are imposed, harmonizing customs regulations with AAI policy.

administrative appeal_allowed Significant demurrage charges customs seizure Handling of Cargo under Customs Area Regulations, 2009 Airports Authority of India Policy for Waiver

Trip Communication Pvt. Ltd. v. Union of India & Others

28 Mar 2014 · Sanjiv Khanna; Sanjeev Sachdeva · 2014:DHC:1765-DB

The Delhi High Court held that demurrage charges cannot be waived where customs penalties are imposed, harmonizing customs regulations with AAI's waiver policy and allowing provisional release subject to security.

administrative appeal_allowed Significant demurrage charges customs seizure Handling of Cargo under Customs Area Regulations, 2009 Airports Authority of India Policy for Waiver

Satpal Singh @ Gogi v. The Narcotics Control Bureau

28 Mar 2014 · V.K. Jain · 2014:DHC:1739

The Delhi High Court upheld the conviction of Satpal Singh for possession of 12.5 kg opium under the NDPS Act, affirming statutory presumptions and the validity of search and seizure despite non-examination of public witnesses.

criminal appeal_dismissed Significant NDPS Act Section 18 NDPS possession of narcotic drugs statutory presumption

Ram Nath Tomar v. Shri Krishan Mandir

28 Mar 2014 · Najmi Waziri · 2014:DHC:1767

The High Court upheld eviction under Section 14(2) of the Delhi Rent Control Act where the tenant defaulted in payment of rent after a final order determining arrears, holding that discretionary protection under Section 15(7) does not apply post-final adjudication.

property petition_dismissed Significant Delhi Rent Control Act Section 14(2) Section 15(1) Section 15(7)

M/S. Anand Traders and M/S. Tiles Emporium v. Commissioner of Sales Tax

28 Mar 2014 · S. Ravindra Bhat; R.V. Easwar · 2014:DHC:1741-DB

The Delhi High Court held that Rule 7(3) of the Delhi Sales Tax Rules is a substantive provision applicable only under the local Act and cannot be invoked to grant exemption from furnishing statutory 'C' forms under the Central Sales Tax Act, 1956.

tax appeal_dismissed Significant Central Sales Tax Act, 1956 Delhi Sales Tax Rules, 1975 Rule 7(3) statutory declaration forms

M/S. ANAND TRADERS v. COMMISSIONER OF SALES TAX

28 Mar 2014 · S. RAVINDRA BHAT; R.V. EASWAR · 2014:DHC:1740-DB
Cites 1 · Cited by 0

The Delhi High Court held that exemption from furnishing statutory declaration forms under the Central Sales Tax Act cannot be granted under Rule 7(3) of the Delhi Sales Tax Rules, as the latter is a substantive provision applicable only under the local Act.

tax appeal_dismissed Significant Central Sales Tax Act, 1956 Delhi Sales Tax Rules, 1975 Rule 7(3) Section 9(2)

M/S. KBB NUTS PVT. LTD. v. COMMISSIONER OF VALUE ADDED TAX

28 Mar 2014 · S. RAVINDRA BHAT; R.V. EASWAR · 2014:DHC:1743-DB
Cites 1 · Cited by 0

The Delhi High Court held that roasting and salting do not alter the essential character of dry fruits, thus roasted dry fruits fall under the kirana items entry in the DVAT Act and are not subject to higher tax as unspecified goods.

tax appeal_allowed Significant Delhi Value Added Tax Act, 2004 classification of goods roasted dry fruits manufacture definition

New India Assurance Co. Ltd. v. Sita Ram and Ors.

28 Mar 2014 · Suresh Kait · 2014:DHC:1761

The Delhi High Court enhanced compensation for a motor accident victim by assessing contributory negligence equally and awarding future loss of income based on permanent disability and occupation.

motor_accident_compensation appeal_partly_allowed Significant motor accident compensation contributory negligence permanent disability functional disability

Mukesh v. State

28 Mar 2014 · Kailash Gambhir; Sunita Gupta · 2014:DHC:1760-DB
Cites 1 · Cited by 0

The Delhi High Court upheld the conviction of Mukesh Kumar for murdering his wife by strangulation based on circumstantial evidence, rejecting his plea of suicide and dismissing his appeal.

criminal appeal_dismissed Significant circumstantial evidence murder strangulation self strangulation

DLF LTD AND ANOTHER v. ADDITIONAL COMMISSIONER OF INCOME TAX & ANR.

28 Mar 2014 · Sanjiv Khanna; Sanjeev Sachdeva · 2014:DHC:1745-DB

The Delhi High Court upheld the Assessing Officer's direction for a special audit under Section 142(2A) of the Income Tax Act, holding that the accounts were complex and the special audit was justified in the interest of Revenue.

tax petition_dismissed Significant Section 142(2A) Income Tax Act special audit Percentage of Completion Method complexity of accounts

Monica Malik v. Amit Malik

28 Mar 2014 · Valmiki J. Mehta · 2014:DHC:1757

The Delhi High Court dismissed the petition seeking transfer of civil cases under Section 24 CPC, holding that mere convenience or proximity is insufficient ground for transfer and that transfer should not prejudice ongoing trials.

civil petition_dismissed Section 24 CPC transfer of cases convenience of parties common questions of law and fact

GOVIND VASHISTH v. JAGAN DEVI AND ORS.

28 Mar 2014 · Valmiki J. Mehta · 2014:DHC:1758

The Delhi High Court dismissed a petition seeking consolidation and transfer of three cases under Section 24 CPC for failure to plead common questions of law and facts and disclose procedural stages.

civil petition_dismissed Section 24 CPC consolidation of cases transfer of cases discretionary jurisdiction

Krishna Goel v. State

28 Mar 2014 · Valmiki J. Mehta · 2014:DHC:1756

The Delhi High Court dismissed the appeal, holding that only legal heirs or persons entitled under a Will can be granted succession certificates under Section 372 of the Indian Succession Act, 1925.

civil appeal_dismissed succession certificate Indian Succession Act, 1925 legal heir blood relationship

Ram Singh Baliyan v. State & Anr.

28 Mar 2014 · Veena Birbal · 2014:DHC:1759

Bail granted under a lesser charge was cancelled due to concealment of material facts and non-disclosure of amendment of charges to a more serious offence.

criminal appeal_allowed Significant bail cancellation concealment of facts Section 307 IPC Section 308 IPC

Angoori Devi v. State (N.C.T. of Delhi)

28 Mar 2014 · Sunil Gaur · 2014:DHC:1769

The Delhi High Court altered the conviction from dowry death under Section 304-B IPC to abetment of suicide under Section 306 IPC due to incomplete evidence and missing trial records, reducing the sentence to the period already served.

criminal appeal_allowed Significant dowry death Section 304-B IPC Section 306 IPC cruelty

Angoori Devi v. State (N.C.T. of Delhi)

28 Mar 2014 · Sunil Gaur · 2014:DHC:1770

The Delhi High Court modified the conviction from dowry death under Section 304-B IPC to abetment of suicide under Section 306 IPC due to incomplete trial records and reasonable doubt, reducing the sentence to the period already served.

criminal appeal_allowed Significant dowry death Section 304-B IPC abetment of suicide Section 306 IPC

Nutan v. Mukesh Rani & Anr

28 Mar 2014 · G. S. Sistani · 2014:DHC:1766

The Delhi High Court decreed specific performance of an agreement to sell where the plaintiff paid part consideration and was ready to perform, but the defendant failed to execute the sale deed.

civil appeal_allowed specific performance agreement to sell property conversion leasehold to freehold

Kiran Dutta & Ors. v. M/S Moti Mahal Delux-II

27 Mar 2014 · Najmi Waziri · 2014:DHC:1725

The Delhi High Court held that summary procedure under Section 25B of the DRC Act does not apply to composite eviction petitions under Sections 14(1)(a) and 14(1)(e), and parties must follow proper procedure to amend petitions or seek order modifications.

property petition_dismissed Significant Delhi Rent Control Act Section 14(1)(a) Section 14(1)(e) Section 25B