Delhi High Court

64,767 judgments

Year:

M/S Ashok Aggarwal and Sons v. Amrose Singapore Pte. Ltd. and Ors.

22 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:9301-DB

The Delhi High Court dismissed the appeal seeking interim injunction against payment under a Letter of Credit, holding that banks must honor accepted documents under UCP-600 absent knowledge of egregious fraud.

civil appeal_dismissed Significant Letter of Credit Interim injunction Fraud UCP-600

Amway India Enterprises Private Limited v. Commissioner, VAT, Delhi & Ors.

22 Dec 2023 · Vibhu Bahru; Amit Mahajan · 2023:DHC:9290-DB

The Delhi High Court upheld the classification of Amway's 'Amagram' as a taxable catalogue and coconut oil as a residuary item attracting higher VAT, emphasizing strict construction of exemption entries and dominant use in classification.

tax appeal_dismissed Significant classification of goods periodicals vs catalogue tax exemption Delhi Value Added Tax Act, 2004

State Bank of India v. Doon Valley Rice Mills Ltd.

22 Dec 2023 · Vibhu Bahru; Amit Mahajan · 2023:DHC:9308-DB

The Delhi High Court held that the pre-deposit requirement under Section 21 of the RDB Act does not apply to appeals against rejection of counterclaims, allowing such appeals without pre-deposit.

civil petition_dismissed Significant Recovery of Debts and Bankruptcy Act, 1993 Section 21 pre-deposit counterclaim Debts Recovery Tribunal

Hyatt International-Southwest Asia Ltd. v. Additional Director of Income Tax

22 Dec 2023 · Vibhu BakhrU; Amit Mahajan
Cites 2 · Cited by 1

The Delhi High Court upheld that Hyatt International Southwest Asia Ltd. had a Permanent Establishment in India and its receipts under the Strategic Oversight Services Agreement constituted royalties taxable as business profits under the India-UAE DTAA.

tax appeal_dismissed Significant Permanent Establishment Double Taxation Avoidance Agreement Royalties Strategic Oversight Services Agreement

M/S SHREE GOLD ART PRIVATE LIMITED v. UNION OF INDIA & ORS.

22 Dec 2023 · Vibhu Bahru; Amit Mahajan · 2023:DHC:9291-DB

The Delhi High Court held that detention of goods without seizure order under Customs Act is unauthorized but refused to quash seizure of duty-free imported gold bars pending adjudication of alleged violation of Advance Authorization Scheme conditions.

administrative petition_dismissed Significant Customs Act, 1962 Section 110 Section 111(o) Advance Authorization Scheme

Vinod Kumar Aggarwal v. State

22 Dec 2023 · Vibhu Bahru; Amit Mahajan · 2023:DHC:9289-DB

The Delhi High Court held that the appellant lacked caveatable interest to be impleaded in Letters of Administration proceedings and that the Testamentary Case was not barred by limitation, dismissing the appeal.

civil appeal_dismissed Significant Letters of Administration Indian Succession Act, 1925 caveatable interest limitation period

The Commissioner of Income Tax – Central-1 v. RRPR Holding Pvt. Ltd.

22 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9432-DB

The Delhi High Court upheld the ITAT's order restricting disallowance under Section 14A to exempt income and directing netting off of interest income with interest expenditure in a tax assessment dispute for AY 2009-10.

tax appeal_dismissed Significant Section 14A Rule 8D exempt income interest income

AEGON LIFE INSURANCE COMPANY LTD. v. MURTI DEVI

22 Dec 2023 · Subramonium Prasad · 2023:DHC:9487

The Delhi High Court dismissed the writ petition challenging the rejection of an insurance claim, holding that the insurer failed to verify the insured's age and occupation at policy issuance and that Article 227 powers are to be exercised sparingly.

civil petition_dismissed Significant insurance claim repudiation misrepresentation verification of insured's age Article 227 power of superintendence

M/S Jyoti Timbers v. Amrose Singapore Pte. Ltd. & Ors.

22 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:9306-DB

The Delhi High Court dismissed the appeal seeking injunction against payment under a Letter of Credit, holding that failure to notify discrepancies within five banking days under UCP-600 binds the bank to honor the LC absent exceptional fraud known to the bank.

civil appeal_dismissed Significant Letter of Credit UCP-600 interim injunction fraud

M/S Agarwalla Teak International Pvt. Ltd. v. Amrose Singapore Pte. Ltd.

22 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:9304-DB

The Delhi High Court dismissed the appeal seeking to restrain payment under a Letter of Credit on grounds of alleged fraud, holding that the issuing bank must honor the LC absent timely notice of fraud under UCP-600.

civil appeal_dismissed Significant Letter of Credit UCP-600 fraud interim injunction

M/S AGGARWAL TIMBERS PVT. LTD. v. AMROSE SINGAPORE PTE. LTD. & ORS.

22 Dec 2023 · Vibhu Bakru; Amit Mahajan · 2023:DHC:9271-DB

The Delhi High Court upheld the rejection of interim injunction restraining payment under a Letter of Credit, holding that payment cannot be interdicted on alleged fraud in the underlying contract unless the negotiating bank was aware of the fraud at the time of negotiation.

civil appeal_dismissed Significant Letter of Credit UCP-600 fraud negotiating bank

Government Approved Tourist Guides Association v. Union of India

22 Dec 2023 · Vibhu Bahru; Amit Mahajan · 2023:DHC:9288-DB

Delhi High Court upheld the constitutional validity of the Ministry of Tourism's guidelines introducing Tourist Facilitators, dismissing the challenge by licensed tourist guides on grounds of reasonable classification and limited judicial review of policy.

administrative petition_dismissed Significant Tourist Facilitator Regional Level Guides Incredible India Tourist Guide Certification Programme

The Commissioner of Income Tax - International Taxation -3 v. Saif Partner India IV Ltd

22 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9452-DB

The Delhi High Court dismissed the revenue's appeal under Section 263 of the Income Tax Act as the assessee undertook not to carry forward the claimed loss, negating prejudice to revenue.

tax appeal_dismissed Section 263 Income Tax Act Assessment Year 2017-18 loss carry forward erroneous and prejudicial order

ONGC Petro Additions Limited v. Tecnimont S.P.A & Anr.

22 Dec 2023 · Vibhu Bahru · 2023:DHC:9327
Cites 0 · Cited by 3

The Delhi High Court upheld an international commercial arbitral award holding OPaL liable for delay damages, affirming the tribunal's contract interpretation and rejecting OPaL's challenge under Section 34 of the Arbitration and Conciliation Act, 1996.

civil petition_dismissed Significant Arbitration and Conciliation Act, 1996 Section 34 challenge Contract interpretation Mechanical Completion

Neeta Bhardwaj & Ors. v. Kamlesh Sharma

22 Dec 2023 · Prathiba M. Singh · 2023:DHC:9415

The Delhi High Court approved the redevelopment plan of Shri Kalkaji Mandir, rejecting ownership objections by the Mahant and emphasizing the court's supervisory role to ensure proper management and amenities for devotees.

civil appeal_allowed Significant Shri Kalkaji Mandir redevelopment ownership rights Mahant Surender Nath

Padam Kumar v. National Highways and Infrastructure Development Corporation Ltd & Ors.

22 Dec 2023 · ACTING CHIEF JUSTICE; MINI PUSHKARNA · 2023:DHC:9419-DB

The Delhi High Court dismissed the appeal, holding that the contractual transfer and termination of the appellant by NHIDCL were lawful and in accordance with the employment agreement and principles of natural justice.

administrative appeal_dismissed contractual employment transfer termination principles of natural justice

MS Renu Bala & Ors. v. Union of India & Ors.

22 Dec 2023 · Chandra Dhari Singh · 2023:DHC:9421

The Delhi High Court held that the executive's decision to abolish posts and dissolve an autonomous body is a policy matter beyond judicial interference absent mala fide or statutory violation, dismissing the petitioners' plea for interim relief against voluntary retirement.

administrative petition_dismissed Significant abolition of post executive power voluntary retirement interim stay

Kudos Pharmaceuticals Limited & Ors. v. Dr. Reddys Laboratories Limited

22 Dec 2023 · Prathiba M. Singh · 2023:DHC:9408

The Delhi High Court granted an injunction restraining Dr. Reddy's Laboratories from commercially launching Olaparib before patent expiry, permitting manufacture and export only under Section 107A of the Patents Act, 1970.

intellectual_property appeal_allowed Significant patent infringement Olaparib Section 48 Patents Act Section 107A Patents Act

Shanti v. Gurbaksh Singh Through LRs

22 Dec 2023 · Manmeet Pritam Singh Arora · 2023:DHC:9418
Cites 0 · Cited by 2

The Delhi High Court upheld the trial court's rejection of belated evidence irrelevant to tenancy, dismissing the petition challenging the dismissal of an application to summon an official witness.

civil petition_dismissed Article 227 Constitution of India Order XVI Rule 1(3) CPC tenancy vs licensee relevance of evidence

Rituraj Kumar v. State of NCT of Delhi

22 Dec 2023 · Swarana Kanta Sharma · 2023:DHC:9346

The Delhi High Court dismissed the anticipatory bail application of an accused facing serious sexual assault charges, emphasizing the gravity of offences and non-cooperation with investigation.

criminal appeal_dismissed anticipatory bail Section 438 Cr.P.C. sexual assault Indian Penal Code Sections 376(2)(n), 354(B)