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Principal Commissioner of Income Tax-8 v. Samsung India Electronics Pvt. Ltd.
The Delhi High Court upheld the ITAT's decision that royalty payments made by Samsung India Electronics to its parent for technological know-how were at arm's length and not subject to transfer pricing adjustments, rejecting the Revenue's claim that the payments were to itself as a contract manufacturer.
M/s. Chalet Hotels Ltd. v. Bhikan Laxman Deokar
The Bombay High Court affirmed employer-employee relationship between a hotel and a driver engaged through contractors, held his termination illegal, and awarded lump sum compensation in lieu of reinstatement and backwages.
Mukesh Kapil v. Parag P Tripathi & Ors.
The Delhi High Court upheld a consent decree based on a settlement agreement in a property redevelopment dispute, dismissing challenges alleging fraud and invalidity, and clarified that agreements to sell do not transfer ownership until registered sale deeds are executed.
Mukesh Kapil v. Parag P Tripathi & Ors.
The Delhi High Court upheld a consent decree based on a settlement agreement in a property redevelopment dispute, rejecting challenges of fraud and invalidity and directing execution of sale deeds as per agreed terms.
Mukesh Kapil v. Parag P Tripathi & Ors.
The Delhi High Court upheld a consent decree based on a settlement agreement in a property redevelopment dispute, holding that agreements to sell do not create interest in property until registered sale deeds are executed and dismissing challenges based on alleged fraud and breach.
Maharashtra State Road Transport Corporation v. Prakash Vasant Hardikar
The High Court held that the Respondent's dismissal for selling already sold tickets was justified but rendered ineffective due to reinstatement, denying backwages for the dismissal period while directing release of retirement benefits with interest.
Ram Phal v. Union of India & Ors.
The Delhi High Court held that pre-2006 pensioners are entitled to pension fixation as per the 6th CPC recommendations without arbitrary cut-off restrictions, quashing the denial of upgradation benefits and directing revision with arrears.
SI (GD) Hanumant Singh Shekhawat v. Union of India
The Delhi High Court held that CRPF Sub-Inspectors are entitled to pay fixation at Rs. 10,230 plus grade pay of Rs. 4,200 under the ACP Scheme by applying the 1.86 multiplier, directing respondents to grant consequential benefits.
Jayashree Anil Satheye v. Security Printing and Minting Corporation of India Ltd.
The Bombay High Court dismissed the petition challenging pay fixation under the Revised Pay Rules, holding that bunching increments apply only when pay fixation results in pay bunching at the minimum pay band, which was not the case for the petitioner.
Atos India Private Limited v. The State of Maharashtra & Ors.
The Bombay High Court held that providing manpower services for software maintenance and bug fixing without transfer of intellectual property rights is a contract of service and not sale liable to VAT under the MVAT Act.
Commissioner of Sales Tax, Maharashtra State v. M/s. Wockhardt Ltd.
The Bombay High Court held that the Revenue failed to discharge the burden of proof to classify the product as a plant growth promoter, upholding the Tribunal's finding that it is a fertiliser taxable at a lower rate.
Rani Singh v. Government of NCT of Delhi & Ors.
The Delhi High Court upheld the dismissal of a police officer absconding after criminal charges, ruling that family pension is not payable despite presumed death after seven years, as dismissal without enquiry was valid and pension rights forfeited.
KTM-AG v. Honda Motorcycles and Scooter India Pvt. Ltd. and Anr.
The Delhi High Court disposed of the trademark dispute petition as settled and directed cancellation of the "DUKE" trademark registration in accordance with the parties' Settlement Agreement.
Mr. Chatanya Siddhartha, Advocate. v. UNION OF INDIA & ORS
The Delhi High Court held that acquisition proceedings do not lapse under Section 24(2) of the 2013 Act once possession is taken and compensation paid, dismissing stale claims of continued possession by landowners.
Securities and Exchange Board of India v. Mahendra Shah
The High Court held that the Special Court has discretion to reduce interest on SEBI penalty amounts under Section 24A, applying 6% interest pre-2013 and 12% post-2013, and that SEBI's consent is not mandatory for compounding offences.
The New India Assurance Company Limited v. Dr. Shridhar Shripad Karandikar
The High Court enhanced compensation for the death of a non-earning spouse in a motor accident, affirming liability of the truck owner and insurer, and clarified principles on notional income, future prospects, multiplier, and non-deduction of group insurance amounts.
The New India Assurance Company Limited v. Dr. Shridhar Shripad Karandikar
The High Court enhanced compensation in a fatal motor accident case, affirming liability of the truck driver for rash and negligent driving and clarifying principles for calculating compensation including future prospects and non-deduction of group insurance.
Islamic Republic of Iran v. K.T. Steel Industries LLP
The Bombay High Court dismissed the application for condonation of delay and upheld the ex parte decree against the Islamic Republic of Iran, holding that proper service was effected and the Applicant failed to provide a satisfactory explanation for the delay or valid defense.
The Bombay Dyeing and Manufacturing Company Limited v. Deputy Commissioner of CGST & CX, Div-IX, Mumbai Central GST Commissioner
The Bombay High Court quashed a 16-year-old Show Cause Notice due to inordinate delay and failure to inform the petitioner of its call book status, holding such delay violates natural justice.
Ram Kawar HUF v. M/S SMC GLOBAL SECURITIES LIMITED
The Delhi High Court upheld the Trial Court's refusal to summon irrelevant documents under Section 91 Cr.P.C. in a Section 138 NI Act complaint, emphasizing that such power cannot be used for fishing expeditions or to delay trial.