Delhi High Court
104,190 judgments
Kiran v. UOI
The Delhi High Court dismissed the appeal, holding that the claimant failed to prove the deceased was a bonafide passenger at the time of the railway accident and thus was not entitled to compensation under the Railways Claims Tribunal Act.
The Oriental Insu. Co. Ltd v. C.I.T.
The Delhi High Court held that reserves for export market development allowance are not deductible under Section 44 and Rule 5(a) of the Income Tax Act, 1961, affirming that only expenditures or allowances qualify for adjustment in insurance business income computation.
Mon Mohan Kohli v. Natasha Kohli
The Delhi High Court upheld the trial court's refusal to grant a decree of nullity on admission under Order 12 Rule 6 CPC, holding that triable issues regarding the validity of a foreign annulment decree and subsistence of prior marriage require trial and cannot be decided summarily.
Lucknowi Heritage v. G.E. Money Financial Services Ltd
The Delhi High Court upheld the arbitral award except for reducing the interest rate and disallowing compound interest, affirming limited judicial interference under Section 34 of the Arbitration Act.
M/S. SIMKA HOTELS AND RESORTS v. DEPUTY COMMISSIONER OF INCOME TAX AND ANR.
The Delhi High Court held that relinquishment of rights in immovable property under an agreement amounts to transfer attracting capital gains tax, and reassessment under Section 148 was unjustified where full disclosure was made.
CARZONRENT INDIA PVT LTD v. COMMISSIONER OF VALUE ADDED TAX
The Delhi High Court held that leasing of motor vehicles constitutes resale in unmodified form entitling dealers to input tax credit under the DVAT Act, rejecting the revenue's disallowance and proportional credit rule.
Carzonrent India Pvt Ltd v. Commissioner of Value Added Tax
The Delhi High Court upheld the lawful exercise of VAT assessments and penalties while emphasizing procedural fairness and judicial deference to appellate tribunal findings in tax disputes.
Delhi Development Authority v. Bhagwan & Ors.
The Delhi High Court upheld compensation awarded against DDA for negligence causing a child's death under the doctrine of res ipsa loquitur and public duty liability.
Carzonrent (India) Pvt Ltd v. Commissioner of Value Added Tax
The Delhi High Court adjudicated multiple VAT appeals, emphasizing compliance with statutory provisions and natural justice in tax assessments, and disposed of the matters based on a detailed lead judgment.
CARZONRENT INDIA PVT LTD v. COMMISSIONER OF VALUE ADDED TAX
The Delhi High Court adjudicated multiple VAT disputes between the Commissioner of VAT and corporate entities, affirming that tax assessments must strictly comply with statutory provisions and that assessees have the right to challenge erroneous tax demands.
Carzonrent (India) Pvt Ltd v. Commissioner of Value Added Tax
The Delhi High Court upheld most VAT assessments against corporate appellants, emphasizing strict compliance with statutory provisions and natural justice in tax proceedings.
Commissioner of Value Added Tax v. M/s. Carzonrent India Pvt Ltd
The Delhi High Court held that VAT assessments must comply with procedural and substantive statutory requirements, setting aside orders where lapses occurred and allowing a cross-appeal by a taxpayer.
Carzonrent India Pvt Ltd v. Commissioner of Value Added Tax
The Delhi High Court disposed of multiple VAT appeals and cross-appeals by affirming that tax assessments must be based on proper evidence and legal compliance, ensuring fairness to taxpayers.
CIT v. Meera Goyal
The Delhi High Court held that forfeited earnest money under a valid sale agreement is not taxable as income but must be adjusted against the property's cost for capital gains computation, dismissing the revenue's appeal.
Ranjit Dadlani v. State NCT of Delhi
The Delhi High Court upheld the trial court's refusal to recall witnesses for further examination based on belated RTI documents, emphasizing the need to prevent trial delays and abuse of process in a long-pending corruption case.
Iqbal Ahmed v. Syed Kausar Ali and Anr.
The Delhi High Court dismissed the revision petition challenging an eviction order, holding that the tenant cannot retract earlier submissions disclaiming merits or seek further extension after the eviction order attained finality.
Anjuman-E-Haideri v. The Chairman, NDMC & Ors.
The Delhi High Court held that NDMC must strictly comply with its consent order to construct the boundary wall as per the demarcation report, emphasizing that failure to comply without seeking court modification amounts to contempt.
Col. V. Katju v. Delhi Development Authority & Ors.
The Delhi High Court upheld the DDA's regularization of land encroached by a Gurudwara, dismissing the petitioner's challenge due to lack of evidence that the land was prescribed as a park.
Directorate General of Civil Aviation & Anr v. M/S Global Vectra Helicorp Ltd & Anr
The Delhi High Court condoned an 88-day delay in filing an appeal by DGCA against the suspension of a helicopter operator’s permit, emphasizing the need to balance procedural discipline with national security concerns.
Bindu Rani v. Govt. of NCT of Delhi & Ors.
The Delhi High Court dismissed the appellant's delayed challenge to a teacher recruitment selection, holding that laches and disputed facts preclude relief under writ jurisdiction absent mala fide.