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Oriental Insurance Company Limited v. April USA Assistance Inc
The Delhi High Court upheld an arbitral award interpreting 'annual audited premium' as standard premium rates and allowed condonation of delay due to Covid, dismissing the appellant's challenge under Section 34 of the Arbitration Act.
AECOM Intercontinental Holdings UK Ltd. v. Income-Tax Officer Ward Int Tax 1(1)(1), Delhi & Ors.
The Delhi High Court held that cross charges for corporate management services do not constitute fees for technical services under the India-UK DTAA and directed issuance of a 'nil' withholding tax certificate.
M S G S Industries v. Commissioner of Central Tax and GST Delhi West
The Delhi High Court held that the petitioner is entitled to interest at 6% and 9% per annum on delayed GST refunds, excluding the period taken to respond to deficiency memos, and directed payment of the balance interest accordingly.
Ms. Monica Benjamin, JSC and Ms. Easha, JSC v. Naresh K Trehan
The Delhi High Court dismissed the Revenue's appeal, holding that the intrinsic value of shares cannot be taxed as a perquisite when the Revenue has accepted a lower acquisition cost and taxed capital gains accordingly.
AECOM Technical Services Inc. v. Income-Tax Officer Ward Int Tax 1(1)(1), Delhi & Ors.
The Delhi High Court held that cross charges for corporate management services without transfer of technical knowledge do not constitute taxable fees for technical or included services under the India-US DTAA and directed issuance of a 'nil' withholding tax certificate.
Indian Coffee House Workers Cooperative Society Ltd v. NTPC Limited
The Delhi High Court held that at the stage of appointing an arbitrator under Section 11(6) of the Arbitration Act, the court must limit its inquiry to existence of arbitration agreement and limitation, leaving disputes on time-bar and merits for the arbitrator to decide.
Matrix Cellular (International) Services Pvt Ltd v. The Principal Commissioner State Tax Delhi & Anr.
The Delhi High Court directed refund of erroneously deposited GST amount with interest, emphasizing timely processing of refund applications and adherence to statutory timelines under the CGST Act.
Staff Selection Commission v. Aditya Kumar
The Delhi High Court upheld the Tribunal's order directing a re-review medical examination for a recruitment candidate, emphasizing the need for reasoned medical decisions and limited judicial interference.
M/S ALTA VISTA INFO SOLUTIONS PVT LTD & ANR. v. PRINCIPAL COMMISSIONER OF INCOME TAX
The Delhi High Court upheld the centralization of income tax assessment jurisdiction with Faridabad authority for coordinated investigation involving a director and related establishments, dismissing the petitioners' challenge.
Union of India & Ors. v. Bijendra Kumar
The Delhi High Court upheld the Tribunal's order treating the respondent's discharge as a technical resignation, entitling him to count his Indian Air Force service for pension benefits under CCS (Pension) Rules.
Staff Selection Commission and Ors v. Preeti Kumari
The Delhi High Court upheld the Tribunal's order directing a re-review medical examination, emphasizing that candidates with curable medical conditions must be given reasonable time to cure before final rejection.
Joint Commissioner of Police v. Ajab Singh
The Delhi High Court set aside a tribunal order based on a previously quashed decision and remanded the matter for fresh consideration, holding that acquittal in criminal trial does not bar departmental proceedings if the disciplinary authority applies its mind.
Kailash Singh v. New Delhi Municipal Council & Anr.
The Delhi High Court dismissed a writ petition seeking issuance of a Certificate of Vending as premature, holding that the statutory procedural steps under the 2019 Scheme must be completed before such issuance.
Panch Tatva Promotors Private Limited v. Assistant Commissioner of Income Tax Circle 25 Delhi and Ors.
The Delhi High Court held that reopening assessment under Section 153C requires seized material to relate to the relevant assessment year, and quashed the notice issued for AY 2020-21 based on material pertaining to a different year.
Anuj Kumar v. Union of India
The Delhi High Court directed the respondents to dispose of the petitioner’s statutory appeal under Section 117(2) of the BSF Act within four weeks, ensuring timely adjudication.
Panch Tatva Promotors Private Limited v. Assistant Commissioner of Income Tax Circle 25 Delhi and Ors.
The Delhi High Court held that reopening of income tax assessment under Section 153C is impermissible without material bearing on the relevant assessment year, quashing reassessment proceedings against the petitioner for AY 2019-20.
Y.P. Spices P Ltd v. Commissioner of Trade Taxes & Anr.
The Delhi High Court permitted amendment of DVAT returns and issuance of Form 'F' subject to suspension pending the Supreme Court's final decision in related appeals.
Sharda Pipes Pvt Ltd v. Government of NCT of Delhi & Anr
The Delhi High Court dismissed appeals by private liquor vendors holding that there is no fundamental right to trade in liquor, affirming the State's monopoly and regulatory power over liquor licensing under established Supreme Court precedent.
South Delhi Municipal Corporation v. Moon Steeland General Industries Pvt. Ltd.
The Delhi High Court held that IT/ITeS activities do not uniformly qualify as 'industrial building' under the DMC Bye-Laws for property tax purposes, setting aside the Municipal Tax Tribunal's orders and restoring the Corporation's classification.
Vaikunth Multistate CGHS Ltd & Ors. v. Mrs. Kanta Rani
The Delhi High Court held that disputes between builders and buyers under the RERA Act are barred from civil court jurisdiction under Section 79, but disposed of the petition as infructuous following the respondent's withdrawal of the suit.