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The Pr. Commissioner of Income Tax -7 v. Yakult Danone India Pvt. Ltd.
The Delhi High Court upheld the Tribunal's decision that Advertising, Marketing and Promotion expenses do not constitute an international transaction under transfer pricing law, rejecting the statutory validity of the Bright Line Test.
Principal Commissioner of Income Tax (Central)-3 v. Bhilwara Energy Ltd
The Delhi High Court dismissed the revenue's appeals upholding the Tribunal's deletion of Section 14A disallowance where no exempt income was earned during the relevant years.
Creative Consumers Cooperative Society Ltd. v. State of Maharashtra
The Bombay High Court held that an interim liquidation order under the Maharashtra Cooperative Societies Act is ineffective without proper communication, and thus cancellation of a contract based on such uncommunicated order is unsustainable, allowing the writ petitions filed by the cooperative society's Chairman.
Gostho Behari Das v. Dipak Kumar Sanyal & Ors.
The Supreme Court held that suspension of a medical license is not a permissible punishment under the Contempt of Courts Act, 1971, and restored the appellant's license suspended during contempt proceedings.
Sandeep Kumar v. Haryana State and Others
The Supreme Court held that under Section 319 CrPC, courts must summon additional accused if prima facie evidence exists, setting aside the High Court's refusal to summon three persons implicated in a criminal case.
Sandeep Kumar v. State of Haryana & Anr.
The Supreme Court held that under Section 319 CrPC, courts must summon additional accused if prima facie evidence appears during trial, and set aside the High Court's order that prematurely assessed evidence to deny summoning.
Vernon v. Maharashtra State
The Supreme Court granted bail to appellants charged under UAPA, holding that mere membership of a banned organization without prima facie evidence of terrorist acts does not justify denial of bail.
Vernon Gonsalves v. The State of Maharashtra & Anr.
The Supreme Court dismissed bail appeals of Vernon Gonsalves and Arun Ferreira under UAPA, holding that the materials prima facie establish their involvement in terrorist activities, justifying denial of bail under Section 43D(5).
B.P. Naagar v. Raj Pal Sharma
The Supreme Court remanded a suit concerning valuation and court fee payable for declaration and cancellation of deeds, clarifying the scope of rejection of plaint orders and supervisory jurisdiction under Article 227.
Ex Sepoy Madan Prasad v. Union of India and Others
The Supreme Court upheld the dismissal of an army personnel for habitual overstaying of leave, affirming the Summary Court Martial's authority to impose dismissal under the Army Act, 1950.
Sh. Aakash Sharma v. Sh. Gyanesh Bharti & Ors.
The Delhi High Court dismissed a contempt petition against MCD for demolition, holding that the petitioner's adjournment breached the conditional stay order, releasing MCD from its obligation.
Sharvan Singh and Manish Kumar Singh v. Parmendra Kumar Singh
The Delhi High Court upheld the Armed Forces Tribunal's grant of disability pension for glaucoma, emphasizing the primacy of the Release Medical Board's detailed reasoning and the burden on the military to prove non-attributability.
Deepak Bobhale v. The Assistant Divisional Engineer
The Bombay High Court dismissed writ petitions filed after about 60 years challenging land acquisition awards, holding that Section 24(2) of the 2013 Act does not revive stale claims and that laches bars reopening concluded acquisition proceedings.
Pradeep Kumar & Anr. v. Raj Kumar
The Delhi High Court held that civil courts have jurisdiction over possession suits involving self-acquired parental property absent matrimonial disputes, and unregistered mortgage deeds are inadmissible, dismissing the appeal challenging eviction of son and daughter-in-law.
Dr. Renuka Bulani Prasad v. National Board of Examinations in Medical Sciences
The Delhi High Court dismissed the writ petition of a candidate who missed the counselling registration deadline, holding that adherence to published schedules is mandatory and no individual intimation beyond public notices is legally required.
Suresh Chand Sharma v. Raju & Anr
The Delhi High Court allowed the appeal and remanded the matter for re-determination of compensation, holding that claimants are entitled to just compensation despite the deceased dying during proceedings and without strict proof of disability certificate.
Shiv Charan v. Gulfam Khan & Ors.
The Delhi High Court allowed the appeal and set aside the dismissal of a motor accident claim petition, emphasizing the Motor Vehicles Act's beneficial nature and relaxed standard of proof for accident victims.
Nidhi Jain v. Ankit Jain
The Delhi High Court held that a party who unconditionally withdraws a divorce petition without leave is barred from filing a fresh petition on the same cause of action, allowing the appeal and dismissing the subsequent petition as barred under Order XXIII Rule 1(4) CPC.
Sumit Kaushal & Ors. v. State NCT of Delhi & Anr.
The Delhi High Court set aside the trial court's order framing charges for lack of minimum reasons and remanded the matter for reconsideration in accordance with law.
Shivendra Singh and Bikram Dwivedi v. The State (NCT of Delhi)
Anticipatory bail was denied to the petitioner involved in a commercial quantity heroin case under the NDPS Act due to prima facie evidence and evasion of investigation.