Delhi High Court

64,767 judgments

Year:

Pr. Commissioner of Income Tax – 8 v. M/S Sony India Pvt. Ltd.

13 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:8939-DB

The Delhi High Court upheld the Tribunal's order rejecting upward adjustment of AMP expenses reimbursement, holding that the Bright Line Test was improperly applied and the respondent was adequately compensated at arm's length.

tax appeal_dismissed Significant Advertising Marketing Promotion expenses Arm's length price Transfer Pricing Officer Bright Line Test

Principal Commissioner of Income Tax (International Tax)-1 v. Godaddy.com LLC

13 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9254-DB
Cites 0 · Cited by 1

The Delhi High Court upheld the deletion of penalty under Section 271(1)(c) where the taxability of domain registration income as royalty was a debatable issue pending judicial determination.

tax appeal_dismissed Significant Income Tax Act 1961 Section 271(1)(c) Section 9(1)(vi) Penalty

Mohd. Sattar through LRs v. Mohd. Ashfaq and Ors.

13 Dec 2023 · Tara Vitasta Ganju · 2023:DHC:9023

Delhi High Court stayed eviction order subject to petitioner’s undertaking to pay monthly charges and vacate premises by agreed date, disposing of the petition on settlement terms.

property appeal_allowed possession use and occupation charges eviction undertaking

Shalini Gola v. Anand Goyal

13 Dec 2023 · Manmeet Pritam Singh Arora · 2023:DHC:9082

The Delhi High Court dismissed the petition challenging ex-parte orders, holding that the defendant's right to file a written statement was forfeited due to inaction despite due service and that negligence of previous counsel without due diligence does not justify setting aside ex-parte orders.

civil petition_dismissed Significant ex-parte order Order IX Rule 7 CPC Order VIII Rule 1 CPC Commercial Courts Act, 2015

Reema Salkan v. Sumer Singh Salkan

13 Dec 2023 · Manmeet Pritam Singh Arora · 2023:DHC:8961

The Delhi High Court upheld the trial court’s closure of the petitioner’s right to further cross-examination and refusal to allow rebuttal evidence, granting only a final limited opportunity to cross-examine subject to strict conditions.

civil petition_dismissed cross-examination rebuttal evidence consolidated evidence civil suit

The New India Assurance Co Ltd v. Prasoon Agarwal & Ors.

13 Dec 2023 · Navin Chawla · 2023:DHC:9022

The Delhi High Court upheld the finding of rash and negligent driving and inclusion of allowances in income but reduced future prospects from 15% to 10% for a fixed salary employee aged 53, modifying the compensation awarded in a motor accident claim.

civil appeal_allowed Significant motor accident claim loss of dependency future prospects allowances in income

Pratima Tyagi v. Commissioner of G.S.T & Anr.

13 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:9025-DB

The Delhi High Court held that retrospective cancellation of GST registration without reasons and opportunity of hearing is arbitrary and directed cancellation to take effect only from the date the petitioner ceased business.

tax appeal_allowed Significant GST registration cancellation retrospective cancellation principles of natural justice Section 29(2) CGST Act

Vijay Singh v. Sher Singh

13 Dec 2023 · Tara Vitasta Ganju · 2023:DHC:8924

The High Court directed the Trial Court to decide afresh the applicability of the Delhi Rent Control Act to the disputed premises, holding that a new factual issue cannot be raised for the first time in revision without prior pleading and evidence.

civil other Significant Delhi Rent Control Act, 1995 Section 14(1)(e) jurisdiction bona fide requirement

Pr. Commissioner of Income Tax Delhi – 8 v. M/s Sony India Pvt. Ltd.

13 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:8940-DB

The Delhi High Court dismissed the revenue's appeal, upholding the Tribunal's order that AMP expense reimbursements by Sony India to its Associated Enterprise were at arm's length and no transfer pricing adjustment was required.

tax appeal_dismissed Significant transfer pricing arm's length price advertising marketing promotion expenses bright line test

Memvir Singh v. Union of India

13 Dec 2023 · Sanjeev Sachdeva; Manoj Jain · 2023:DHC:9060-DB

The Delhi High Court held that it cannot grant interim continuation in service pending Armed Forces Tribunal proceedings and dismissed the petition challenging discharge after superannuation.

administrative petition_dismissed Significant Armed Forces Tribunal Article 226 Article 227 interim relief

Amit Kumar v. State NCT of Delhi

13 Dec 2023 · Saurabh Banerjee · 2023:DHC:8957

The Delhi High Court quashed an FIR under serious sexual offences and child marriage laws where the parties had solemnized marriage, cohabited, and the prosecutrix supported the petitioner, emphasizing the welfare of their minor child.

criminal petition_allowed Significant quashing of FIR Section 482 CrPC Protection of Children from Sexual Offences Act Prohibition of Child Marriage Act

National Agricultural Cooperative Marketing Federation Ltd. v. Avneet Goel

13 Dec 2023 · Jasmeet Singh · 2023:DHC:8949
Cites 1 · Cited by 0

The Delhi High Court upheld the trial court's decree ordering the appellant to pay transportation charges as per the plain terms of the contract, rejecting the appellant's claim of clerical mistake and non-joinder of APO as a necessary party.

civil appeal_dismissed Significant contract interpretation transportation charges DAIRV norms Multi State Co-operative Societies Act

State v. Liyakat Ali & Another

13 Dec 2023 · Sudhir Kumar Jain · 2023:DHC:8968
Cites 1 · Cited by 0

The Delhi High Court set aside the acquittal of respondent no.1 and convicted him under the POCSO Act based on reliable child victim testimony, holding that minor contradictions and delay in FIR do not vitiate prosecution case.

criminal appeal_allowed Significant POCSO Act child witness testimony sexual assault minor contradictions

Prem Dutt Sharma v. Braham Dutt Sharma & Ors.

13 Dec 2023 · Navin Chawla · 2023:DHC:9036

The Delhi High Court dismissed a petition seeking transfer of a partition suit, holding the petition was mala fide and intended to delay final adjudication.

civil petition_dismissed transfer of suit partition suit probate petition Order I Rule 10 CPC

Nayati Medical Pvt. Ltd. and Ors. v. A.S Pharma Pvt. Ltd.

13 Dec 2023 · Saurabh Banerjee · 2023:DHC:8956

The Delhi High Court held that offences under Section 138 N.I. Act can be compounded under Section 482 Cr.P.C. without complainant's consent if equitable compensation is paid, allowing the petitioners to settle the cheque dishonour complaint.

criminal petition_allowed Significant Section 138 Negotiable Instruments Act Section 147 Negotiable Instruments Act Section 482 Cr.P.C. Compounding offence

Ashok H Advani v. Mukesh Kumar Singh

13 Dec 2023 · Manmeet Pritam Singh Arora · 2023:DHC:8935

The Delhi High Court set aside orders directing company directors to disclose personal assets in execution proceedings, holding such directions without personal liability are beyond jurisdiction.

civil appeal_allowed Significant execution proceedings directors personal assets Industrial Award Order XXI CPC

Bhupender Singh v. The State (NCT of Delhi)

13 Dec 2023 · Rajnish Bhatnagar, J. · 2023:DHC:8931

Delhi High Court dismissed anticipatory bail application in a ₹9.5 crore criminal breach of trust case involving forgery and conspiracy, emphasizing the need for custodial interrogation given serious allegations and forensic evidence.

criminal appeal_dismissed Significant anticipatory bail criminal breach of trust Section 406 IPC forgery

Star India Pvt. Ltd. & Anr. v. Oxibuzz.com & Ors.

13 Dec 2023 · Prathiba M. Singh · 2023:DHC:9015

The Delhi High Court granted permanent injunction restraining rogue websites from streaming the film 'Dil Bechara' and directed government authorities and intermediaries to block and suspend infringing domains without charging fees.

intellectual_property appeal_allowed Significant permanent injunction cinematograph film copyright infringement rogue websites

Rishabh Jain v. The Registrar of Trade Marks

13 Dec 2023 · Prathiba M. Singh · 2023:DHC:8965

The Delhi High Court set aside the abandonment of a trademark application due to improper service of the notice of opposition and allowed the petitioner to file a counter-statement afresh.

intellectual_property appeal_allowed Significant Trade Marks Act, 1999 notice of opposition service of notice counter-statement

Oriental Insurance Co Ltd v. Balbir Kumari & Ors.

13 Dec 2023 · Navin Chawla · 2023:DHC:9034

The Delhi High Court set aside compensation for loss of love and affection awarded in a motor accident claim, upheld the interest rate at 9%, and directed adjustment of deposited amounts accordingly.

civil appeal_allowed Significant loss of love and affection motor accident claim compensation interest rate