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HDFC Bank Limited v. Commissioner of Value Added Tax, Delhi
The Delhi High Court held that penalty under Sections 86(10), (14), and (15) of the Delhi VAT Act requires proof of false or deceptive conduct and cannot be imposed merely due to a debatable tax liability, quashing the penalty imposed on HDFC Bank for sale of repossessed vehicles.
Principal Commissioner of Income Tax 1 v. Anand Divine Developers Private Limited
The Delhi High Court upheld the deletion of disallowance of management fees paid to ATS by Anand Divine Developers, holding that sufficient documentary evidence discharged the onus on the assessee and the revenue failed to prove the fees were excessive or unreasonable.
KC India Test Laboratories v. Delhi Development Authority
The Delhi High Court dismissed the petition challenging DDA's empanelment of labs within Delhi, holding the decision was a valid administrative exercise and the petition was a disguised PIL lacking locus standi.
Shyam Sunder Jindal v. Assistant Commissioner of Income Tax
The Delhi High Court held that reopening of assessment under Section 153A requires incriminating material found during search, and in absence thereof, set aside the addition of undisclosed foreign income against the appellant.
PR COMMISSIONER OF INCOME TAX, CENTRAL-3 v. SH. SHYAM SUNDER JINDAL
The Delhi High Court upheld the ITAT's rectification order deleting the addition of notional interest income due to lack of material evidence, affirming the Tribunal's power under Section 254(2) of the Income Tax Act.
Body Cupid Pvt Ltd v. MS VBRO Skincare Pvt Ltd & Ors.
The Delhi High Court granted interim injunctions restraining defendants from infringing the 'WOW' trademark and trade dress and directed e-commerce platforms to remove infringing listings, allowing exemption from pre-litigation mediation due to urgency.
Pr. Commissioner of Income Tax – 8 v. M/S Sony India Pvt. Ltd.
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.
Principal Commissioner of Income Tax (International Tax)-1 v. Godaddy.com LLC
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.
Mohd. Sattar through LRs v. Mohd. Ashfaq and Ors.
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.
Shalini Gola v. Anand Goyal
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.
Reema Salkan v. Sumer Singh Salkan
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.
The New India Assurance Co Ltd v. Prasoon Agarwal & Ors.
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.
Pratima Tyagi v. Commissioner of G.S.T & Anr.
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.
Vijay Singh v. Sher Singh
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.
Pr. Commissioner of Income Tax Delhi – 8 v. M/s Sony India Pvt. Ltd.
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.
Memvir Singh v. Union of India
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.
Amit Kumar v. State NCT of Delhi
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.
National Agricultural Cooperative Marketing Federation Ltd. v. Avneet Goel
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.
State v. Liyakat Ali & Another
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.
Prem Dutt Sharma v. Braham Dutt Sharma & Ors.
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.