Delhi High Court

98,009 judgments

Year:

Bharat Sanchar Nigam Ltd v. M/S Anand Brothers Pvt Ltd & Anr

31 May 2013 · Manmohan Singh · 2013:DHC:2943

The Delhi High Court upheld the arbitral award, holding that judicial interference is limited and the arbitrator's reasoned findings cannot be set aside absent fraud, bias, or patent illegality.

civil appeal_dismissed Significant Arbitral award Sections 30 and 33 Arbitration Act 1940 Judicial review of arbitration Patent illegality

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu BakhrU · 2013:DHC:2942-DB

The Delhi High Court held that profits eligible for deduction under Sections 80-IA and 80-IB of the Income Tax Act must be computed based on the separate books of the printing unit without allocating publishing expenses, absent evidence of manipulation or non-arm's length transactions.

tax appeal_dismissed Significant Section 80-IA Income Tax Act Section 80-IB Income Tax Act deduction eligibility industrial undertaking

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhrur · 2013:DHC:2941-DB

The Delhi High Court held that profits eligible for deduction under Sections 80-IA and 80-IB must be computed based on the separate books of the industrial undertaking without reallocating expenses of other units, absent evidence of manipulation or non-arm’s length transactions.

tax appeal_dismissed Significant Section 80-IA Income Tax Act Section 80-IB Income Tax Act deduction under Income Tax Act industrial undertaking

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu BakhrU · 2013:DHC:2961-DB

The Delhi High Court upheld the assessee's entitlement to deductions under Sections 80-IA and 80-IB of the Income Tax Act based on the profits of a distinct printing unit without reallocating expenses of the publishing unit, dismissing the revenue's appeals.

tax appeal_dismissed Significant Section 80-IA Income Tax Act Section 80-IB Income Tax Act deduction eligibility industrial undertaking

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu BakhrU · 2013:DHC:2960-DB

The Delhi High Court upheld the assessee's entitlement to deductions under Sections 80-IA and 80-IB of the Income Tax Act based on profits of a distinct printing unit without reallocating publishing expenses, dismissing the revenue's appeals.

tax appeal_dismissed Significant Section 80-IA Income Tax Act Section 80-IB Income Tax Act deduction eligibility industrial undertaking

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhrru · 2013:DHC:2940-DB

The Delhi High Court upheld the assessee's entitlement to deductions under Sections 80-IA and 80-IB of the Income Tax Act based on the book profits of a separate printing unit without reallocating expenses from the publishing unit, rejecting revenue's challenge to recompute profits.

tax appeal_dismissed Significant Section 80-IA Income Tax Act Section 80-IB Income Tax Act deduction eligibility industrial undertaking

Commissioner of Income-Tax Delhi-XV, New Delhi v. Neenu Dutta

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhru · 2013:DHC:2958-DB
Cites 2 · Cited by 0

The Delhi High Court held that a wrong claim of long term capital gains on ESOP proceeds without concealment does not attract penalty under Section 271(1)(c) of the Income Tax Act, dismissing the revenue's appeal.

tax appeal_dismissed Significant Section 271(1)(c) penalty Employee Stock Option Plan Capital Gains Tax Long Term Capital Gains

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhru · 2013:DHC:2957-DB
Cites 8 · Cited by 0

The Delhi High Court upheld that printing units employing workers through sister concerns qualify as industrial undertakings manufacturing articles under Section 80-I of the Income Tax Act, allowing deductions despite job work and rejecting revenue's challenge.

tax appeal_dismissed Significant Section 80-I Income Tax Act industrial undertaking manufacture or production printing activity

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhrru · 2013:DHC:2956-DB
Cites 8 · Cited by 0

The Delhi High Court held that printing units employing workers through sister concerns qualify as industrial undertakings manufacturing an article under Section 80-I of the Income Tax Act, allowing deductions for profits from such units.

tax appeal_allowed Significant Section 80-I Income Tax Act industrial undertaking manufacture or production printing activity

Commissioner of Income Tax v. M/S Delhi Press Patra Prakashan Ltd

31 May 2013 · Badar Durrez Ahmed; Vibhu Bakhrru · 2013:DHC:2955-DB
Cites 8 · Cited by 0

Delhi High Court held that printing units employing workers through sister concerns qualify as independent industrial undertakings engaged in manufacture or production, entitling them to deduction under Section 80-I of the Income Tax Act.

tax appeal_dismissed Significant Section 80-I Income Tax Act industrial undertaking manufacture or production printing activity

Devender Singh @ Roxy v. State (NCT of Delhi)

31 May 2013 · R. V. Easwar · 2013:DHC:2954

The Delhi High Court granted anticipatory bail to the accused involved in receiving stolen vehicles, emphasizing cooperation with investigation and imposing conditions to prevent tampering with evidence.

criminal appeal_allowed anticipatory bail Section 438 Cr.P.C. stolen vehicle custodial interrogation

Mohd. Yusuf v. State

31 May 2013 · R. V. Easwar · 2013:DHC:2953

The Delhi High Court set aside the appellant's conviction for attempt to murder under Section 307 IPC due to lack of intention to cause death, reclassifying the offense as voluntarily causing hurt under Sections 321/323 IPC.

criminal appeal_allowed Significant Section 307 IPC Attempt to murder Intention to cause death Voluntarily causing hurt

Dinanath Batra & Ors. v. Union of India & Anr.

31 May 2013 · The Chief Justice; Rajiv Sahai Endlaw · 2013:DHC:2966-DB

The Delhi High Court upheld the inclusion of English comprehension as a competitive test in the Civil Services Preliminary Examination but directed the government to reconsider its nature after proper study and consultation.

constitutional petition_dismissed Significant Civil Services Examination English Language Comprehension Preliminary Examination Constitutional Language Policy

DELHI JAL BOARD v. M/S KHUB CHAND TYAGI

31 May 2013 · Manmohan Singh · 2013:DHC:2950
Cites 1 · Cited by 0

The Delhi High Court upheld an arbitral award granting the contractor's claims for unpaid work, escalation, and costs, holding that judicial interference under Section 34 is limited to patent illegality or violation of public policy.

civil petition_dismissed Significant Arbitration and Conciliation Act, 1996 Section 34 challenge arbitral award escalation payment

SCHENKER INDIA PVT LTD v. SEARIR TRANSPORT SYSTEM

31 May 2013 · Manmohan Singh · 2013:DHC:2949

The Delhi High Court dismissed the petition for appointment of an arbitrator under Section 11(6) of the Arbitration Act, holding that no valid arbitration agreement existed as the original agreement was cancelled and declared void ab initio.

civil petition_dismissed Arbitration and Conciliation Act, 1996 Section 11(6) arbitration agreement void ab initio

Satish Kumar & Anr. v. Prakash

31 May 2013 · V.K. Shali · 2013:DHC:2948

The Delhi High Court upheld the trial court's discretion in refusing an ad interim injunction in a suit for specific performance where the agreement provided for liquidated damages and the appellants delayed prosecution.

civil appeal_dismissed Significant specific performance ad interim injunction bayana agreement liquidated damages

Vijay Prakash Gupta v. J.N. Prasad

31 May 2013 · V.K. Shali · 2013:DHC:2947
Cites 1 · Cited by 0

The Delhi High Court dismissed the second appeal, holding that delay in filing the appeal was not sufficiently explained and that court records cannot be contradicted by affidavits, thereby refusing to condone delay under Section 14 of the Limitation Act.

civil appeal_dismissed condonation of delay Section 14 Limitation Act Section 151 CPC Order 12 Rule 6 CPC

Mukesh @ Jurra v. The State (Govt. of N.C.T. of Delhi)

31 May 2013 · S.P. Garg · 2013:DHC:2951

The Delhi High Court set aside the appellant's conviction under Sections 394/397 IPC upon finding he was a juvenile at the time of the offence and transferred the matter to the Juvenile Justice Board.

criminal appeal_allowed Significant juvenility juvenile justice Section 394 IPC Section 397 IPC

A.S. Ravi v. Union of India and Ors.

31 May 2013 · Valmiki J. Mehta · 2013:DHC:2975

The Delhi High Court dismissed the petitioner's claim for appointment as Assistant Director and payment of allowances, holding he lacked requisite experience and was estopped from retrospective promotion.

employment petition_dismissed appointment Assistant Director Technical Assistant experience requirement

MORGAN SECURITIES & CREDITS PVT. LTD. v. B P L LTD

31 May 2013 · Manmohan Singh · 2013:DHC:2952

The Delhi High Court upheld the Arbitral Tribunal's discretion to vacate an interim injunction on the respondent's healthcare business transfer to a subsidiary, subject to adequate security to protect the appellant's claim.

arbitration appeal_dismissed Significant Arbitration and Conciliation Act, 1996 Section 9 interim relief corporate restructuring transfer to subsidiary