Search Judgments
Search by legal issue, facts, citation, statute, or case name
LS Cable & System Limited v. The Commissioner of Income Tax – II
The Delhi High Court held that the Authority for Advance Ruling cannot reject applications solely because a Section 143(2) notice was issued before or after filing if the question was not already pending before income tax authorities on the application date.
Kanhaiya Kumar v. Jawaharlal Nehru University
The Delhi High Court granted conditional protection to JNU students by staying enforcement of disciplinary penalties pending appeals, subject to withdrawal of strikes and maintenance of campus discipline.
Bismillah v. State
The Delhi High Court upheld the conviction of Bismillah for kidnapping under Section 364-A IPC, ruling that natural witnesses are not 'interested witnesses' and that harboring a kidnapped child and negotiating ransom constitute criminal liability.
Commissioner of Income Tax v. M/S Salora International Ltd
The Delhi High Court held that for capital gains tax computation, the entire consideration fixed under a court-sanctioned scheme of arrangement, including amounts paid directly to shareholders with the transferor's consent, must be treated as consideration received or accruing to the transferor company.
Commissioner of Income Tax v. Herbalife International India Pvt. Ltd.
The Delhi High Court held that Section 40(a)(i) of the Income Tax Act is discriminatory under Article 26(3) of the India-US DTAA and upheld the ITAT's allowance of administrative fees paid by Herbalife India to its US affiliate as a deductible expense.
Swaraj Kishore Arora v. Indian Bank
The Delhi High Court held that the Recovery Officer has jurisdiction to adjudicate objections to sale of mortgaged property, recognizing possessory rights under agreements to sell, and upheld the bank's recovery proceedings despite non-production of original title deeds.
Swaraj Kishore Arora v. Indian Bank
The Delhi High Court held that in recovery proceedings, the Recovery Officer must recognize possessory rights or interests of third-party objectors with agreements to sell and possession, and a bank cannot claim mortgage rights without producing original title documents.
Swaraj Kishore Arora v. Indian Bank
The Delhi High Court held that in recovery proceedings under the Recovery of Debts Act, a Recovery Officer must recognize third party interests and possession under agreements to sell with possession, and a bank's failure to produce original title documents weakens its mortgage claim.
Swaraj Kishore Arora v. Indian Bank
The Delhi High Court clarified the powers of the Recovery Officer in recovery proceedings, holding that third-party objectors with possession and interest under agreements to sell must be recognized, and that equitable mortgage claims require production of original title documents.
Abhey Singh v. State
The Delhi High Court acquitted Abhey Singh of murder charges due to unreliable eyewitness testimony and significant investigative discrepancies, emphasizing the need for credible evidence to uphold conviction.
M.C. Mehta v. Union of India
The Supreme Court referred disputes between lender banks, HSIIDC, and the outgoing concessionaire to arbitration and directed interim deposit of toll collections in escrow, refusing to amend the new concession agreement to secure lenders' dues.
Subramanian Swamy v. Union of India
The Supreme Court upheld the constitutional validity of criminal defamation provisions under Sections 499 and 500 IPC and related procedural provisions, holding them as reasonable restrictions on freedom of speech under Article 19(2) to protect individual reputation and dignity.
M/S ARTI SPINNING MILLS v. STATE OF HARYANA
The Supreme Court clarified that compensation awarded in the case is limited to its facts and does not establish binding precedent.
Om Prakash Sharma v. Ramesh Chand Prashar
The Supreme Court held that non-compliance with ancillary financial disclosure conditions in a tender does not invalidate a highest bid if payment is made, and quashed the High Court's order setting aside the sale deed.
EITZEN BULK A/S v. ASHAPURA MINECHEM LTD.
The Supreme Court held that Part I of the Indian Arbitration Act is excluded for foreign awards made under foreign law and outside India, barring Indian courts from entertaining challenges under Section 34 and upholding enforcement under Part II.
Uddar Gagan Properies Ltd. v. Sant Singh & Ors.
The Supreme Court held that land acquisition power cannot be misused to transfer land to private builders, quashed illegal licenses and sale deeds, and moulded relief restoring land to the State while protecting landowners' rights.
Jatin C. Jhaveri v. Union of India
The Supreme Court held that acquisition of foreign exchange without prior RBI permission under Section 8(1) of FERA is illegal and liable to confiscation, restoring the Special Director's order against Jatin Jhaveri despite Customs proceedings favoring him.
State of U.P. v. Surendra Pratap
The Supreme Court held that surplus land vested and possession taken by the State under the Urban Land (Ceiling and Regulation) Act precludes claims by subsequent purchasers under the Repeal Act, dismissing the writ petition challenging possession.
Indo Burma Petroleum Corp. Ltd. v. Commissioner VAT Delhi
The Supreme Court held that the VAT exemption on the increased component of petrol and diesel prices ceased to apply after price rollbacks, dismissing petroleum companies' appeals challenging this interpretation.
ZILE SINGH v. STATE OF HARYANA
The Supreme Court held that in land acquisition cases within developed municipal limits, compensation valuation should be reduced by one-third rather than 60%, directing reassessment of compensation accordingly.