Delhi High Court

36,666 judgments

Year:

Rajesh Gupta & Ors. v. Directorate General of Foreign Trade

08 Dec 2023 · Subramonium Prasad · 2023:DHC:9348
Cites 0 · Cited by 1

The Delhi High Court dismissed the writ petition challenging DGFT's refusal to extend export obligation period and permit domestic purchase of raw materials under advance authorization, holding the administrative order lawful and not warranting interference under Article 226.

administrative petition_dismissed Export Obligation Period Advance Authorisation Foreign Trade Policy 2015-20 Handbook of Procedures

Amitabh Kumar Dubey v. Union of India

08 Dec 2023 · Sanjeev Sachdeva; Manoj Jain · 2023:DHC:8989-DB

The Delhi High Court directed the respondents to treat the petitioner’s medical transfer request as a formal representation and decide it expeditiously in accordance with rules.

administrative petition_allowed transfer on medical grounds attachment permanent locomotor disability All India Institute of Medical Sciences

Rekha v. Union of India and Ors.

08 Dec 2023 · Sanjeev Sachdeva; Manoj Jain · 2023:DHC:8851-DB

The Delhi High Court set aside the medical unfitness declaration on hypertension for non-compliance with mandatory hospitalization and examination guidelines, directing a fresh medical review.

administrative petition_allowed Significant Medical Board Hypertension Medical fitness Revised Uniform Guidelines 2021

Indian Renewable Energy Development Agency Ltd v. Pr. Commissioner of Income Tax [LTU] New Delhi & Anr.

08 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9149-DB

The Delhi High Court held that the Assessing Officer lacked jurisdiction to pass fresh assessment orders after expiry of limitation under Section 153 of the Income Tax Act, quashing notices to revive time-barred proceedings and directing acceptance of the petitioner’s returned income.

tax petition_allowed Significant Income Tax Act, 1961 Section 153 limitation Assessment Year Assessing Officer jurisdiction

M/S. SHANUS IMPEX v. UNION OF INDIA & ORS.

08 Dec 2023 · Vibhu BakhrU; Amit Mahajan · 2023:DHC:8773-DB
Cites 0 · Cited by 1

The Delhi High Court held that Circular No.35/2017-Cus’s restrictions on provisional release of seized goods unlawfully curtail the adjudicating authority’s statutory discretion under Section 110A of the Customs Act and set aside the impugned circular and order accordingly.

administrative appeal_allowed Significant Customs Act, 1962 Section 110A provisional release executive circular ultra vires

Manjeet Kumar v. Union of India and Ors.

08 Dec 2023 · Sanjeev Sachdeva; Manoj Jain · 2023:DHC:8850-DB

The Delhi High Court set aside the medical board's declaration of unfitness due to non-compliance with prescribed medical examination guidelines and directed a fresh examination.

administrative appeal_allowed Significant medical unfitness Review Medical Board deformity hypertension

M/S. S K OVERSEAS v. Union of India & Ors.

08 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:8774-DB

The Delhi High Court set aside a customs order based on an ultra vires circular curtailing adjudicating authority's discretion and remanded the matter for fresh consideration.

administrative appeal_allowed Significant Customs Act, 1962 Circular No.35/2017-Cus ultra vires provisional release

Pradeep Panchal v. Management of H.M.D.A.V Senior Secondary Public School and Anr.

07 Dec 2023 · Chandra Dhari Singh · 2023:DHC:9443

The Delhi High Court dismissed the writ petition seeking permanent absorption and pay parity for a contractual teacher, reaffirming that backdoor entry into permanent employment is impermissible without due process as per the Supreme Court's Uma Devi judgment.

administrative petition_dismissed Significant contractual employment permanent absorption backdoor entry State of Karnataka v. Uma Devi

Harsh Chauhan v. Border Security Force

07 Dec 2023 · Sanjeev Sachdeva; Manoj Jain · 2023:DHC:8828-DB

The Delhi High Court upheld cancellation of a provisional appointment due to the petitioner's mis-declaration of a pre-existing injury, affirming that medical fitness is provisional and ongoing and suppression of material facts is a valid ground for termination.

administrative petition_dismissed Significant provisional appointment medical fitness mis-declaration suppression of material fact

Securities & Exchange Board of India v. CRB Capital Markets Ltd

07 Dec 2023 · Prathiba M. Singh · 2023:DHC:8890

Delhi High Court supervises the winding up of CRB Mutual Fund, directing trustees to disclose disbursement details and safeguarding trust records to protect investor interests under SEBI regulations.

administrative other Significant SEBI Mutual Funds Regulations 1996 Trustees fiduciary duty CRB Capital Markets Arihant Mangal Scheme

Ajay Polymers v. Vibhor Aggarwal Trading as Feenulax Hitech Amritsar

07 Dec 2023 · Prathiba M. Singh · 2023:DHC:8869

The Delhi High Court dismissed the Plaintiff's trademark infringement suit for suppression of earlier suits and abuse of the judicial process, imposing heavy costs.

civil appeal_dismissed Significant suppression of facts abuse of process fraud on court trade mark infringement

State of NCT of Delhi v. Tarvinder @ Poly

07 Dec 2023 · Sudhir Kumar Jain · 2023:DHC:8846

The Delhi High Court set aside the acquittal and convicted the respondent for robbery with a deadly weapon under section 397 IPC, holding that minor contradictions in prosecution evidence do not create reasonable doubt when the complainant's testimony is reliable.

criminal appeal_allowed Significant Section 397 IPC Robbery with deadly weapon Contradictions in witness testimony Benefit of doubt

Devendra Singh Chaudhary v. Jawaharlal Nehru University

07 Dec 2023 · The Acting Chief Justice; Mini Pushkarna · 2023:DHC:8919-DB
Cites 1 · Cited by 0

The Delhi High Court upheld JNU's denial of Ph.D. admission to a candidate lacking the prescribed UGC NET-JRF qualification, emphasizing deference to academic eligibility criteria and rejecting equivalence with a separate fellowship.

constitutional appeal_dismissed Significant Ph.D. admission UGC NET-JRF National Fellowship for Scheduled Caste Students Admission eligibility

Bhagat Ram Om Prakash Agro Private Limited & Anr. v. The Commissioner Central Tax GST Delhi-East

07 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:8745-DB

The Delhi High Court quashed a GST search authorization issued solely on judicial directions without statutory grounds, directing return of documents and clarifying limits on tax authority investigations.

tax appeal_allowed Significant CGST Act Section 67(1) search authorization Special Judge directions

Commissioner of Income Tax (Exemptions) Delhi v. Indian Evangelical Team

07 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9026-DB
Cites 0 · Cited by 1

The Delhi High Court dismissed the income tax appeal for AY 2014-15 on the ground that no substantial question of law arises, condoning the delay in re-filing the appeal.

tax appeal_dismissed condonation of delay income tax appeal substantial question of law coordinate bench

Commissioner of Income Tax (Exemptions) v. Canara Bank Relief and Welfare Society

07 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9265-DB
Cites 0 · Cited by 1

The Delhi High Court held that a charitable society can file a revised Form No. 10 during reassessment proceedings to claim exemption under Section 11(2) of the Income-tax Act, 1961, and dismissed the revenue's appeal challenging this.

tax appeal_dismissed Significant Section 11(2) Income-tax Act Form No. 10 Reassessment proceedings Accumulation of income

The Pr. Commissioner of Income Tax -7 v. ST Microelectronics Pvt. Ltd.

07 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9267-DB

The Delhi High Court upheld the ITAT's classification of software license and training expenses as revenue expenditures, rejecting the revenue's appeal and clarifying that the 'enduring benefit' test is not conclusive for capital expenditure classification.

tax appeal_dismissed Significant software license expenses training expenses capital expenditure revenue expenditure

The Commissioner of Income Tax - International Taxation -3 v. Travelport L.P. USA

07 Dec 2023 · Rajiv Shakdher; Girish Kathpalia
Cites 1 · Cited by 0

The Delhi High Court condoned delay but dismissed appeals against the Tribunal's limitation-based dismissal, affirming that Section 144C does not override Section 153 and upholding binding Supreme Court precedent on Permanent Establishment attribution.

tax appeal_dismissed Significant Income-tax Act, 1961 Section 153 Section 144C limitation

M/S SIEMENS LIMITED v. GOVERNMENT OF NCT OF DELHI AND ORS.

07 Dec 2023 · Vibhu Bakhru; Amit Mahajan · 2023:DHC:8771-DB

The Delhi High Court set aside a delayed tax assessment order passed by an officer who did not hear the petitioner, remanding the matter for fresh consideration after proper hearing.

tax appeal_allowed Delhi Value Added Tax Act, 2004 default assessment natural justice hearing

Pr. Commissioner of Income Tax-1 v. M/S Ansal Properties and Infrastructure Limited

07 Dec 2023 · Rajiv Shakdher; Girish Kathpalia · 2023:DHC:9020-DB
Cites 0 · Cited by 1

The Delhi High Court closed the revenue's appeal challenging deduction of expenditure on shares issued to QIBs under Section 35D(2)(c)(iv) of the Income Tax Act due to insufficient tax effect, allowing revival upon further instructions.

tax other Section 35D(2)(c)(iv) Income Tax Act Qualified Institutional Buyers public subscription amortization of expenditure