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Sanjay Singhal v. Assistant Commissioner of Income Tax, Central Circle 15, Delhi

Delhi High Court · 03 Dec 2024 · 2024:DHC:9393-DB

The Delhi High Court held that reassessment notices issued beyond the statutory limitation period under the Income Tax Act, 1961 without valid findings under Section 150 are invalid and set aside the impugned notices and order.

tax petition_allowed

Pr. Commissioner of Income Tax-7, Delhi v. UK Paints India Pvt. Ltd.

Delhi High Court · 03 Dec 2024 · 2024:DHC:9362-DB

The Delhi High Court held that the Assessing Officer must record satisfaction before invoking Rule 8D for disallowance under Section 14A, and without such satisfaction, disallowance cannot exceed the amount claimed by the assessee.

tax appeal_dismissed

Bajaj Allianz General Insurance Co Ltd v. Dharmu Saroj & Ors.

Delhi High Court · 03 Dec 2024 · 2024:DHC:9491

The Delhi High Court dismissed the Insurance Company's appeal challenging negligence and involvement in a fatal motor accident, while enhancing compensation to the Claimants considering dependency and loss of consortium.

motor_accident_compensation appeal_dismissed

Santosh Arora v. Sunil Dhupar and Another

Delhi High Court · 03 Dec 2024 · 2024:DHC:9480

The Delhi High Court limited the trial in an eviction petition to the issue of bona fide need, holding that ownership admitted by tenants narrows the dispute to landlord's genuine personal requirement.

civil other

Shivam v. State Govt. of NCT of Delhi

Delhi High Court · 03 Dec 2024 · 2024:DHC:9424

The Delhi High Court allowed the appeal and acquitted the appellant due to failure to cross-examine key witnesses, inconsistencies in the victim's statements, and defective recording of the accused's statement under Section 313 Cr.P.C., thereby upholding the accused's right to a fair trial.

criminal appeal_allowed

Mahesh Chander Kalra v. Bank of India & Ors

Delhi High Court · 03 Dec 2024 · 2024:DHC:9344-DB

The Delhi High Court dismissed the appeal upholding the disciplinary dismissal of a bank officer, holding that procedural irregularities did not vitiate the inquiry absent demonstrated prejudice and that judicial review does not permit reappraisal of evidence.

administrative appeal_dismissed

Telecommunications Consultants India Ltd. v. Union of India & Ors.

Delhi High Court · 03 Dec 2024 · 2024:DHC:9343-DB

The Delhi High Court quashed an adverse advance ruling and held that services provided by the petitioner under a government project are exempt from service tax under the Mega Exemption Notification, affirming the principle that sub-contractors to exempt contractors are also exempt and condemning discriminatory tax treatment violating Article 14.

tax appeal_allowed

HARE RAM YADAV v. STATE OF BIHAR

Supreme Court of India · 03 Dec 2024 · 2024 INSC 936

The Supreme Court partly allowed the appeal by reducing the conviction from murder under Section 302 IPC to culpable homicide not amounting to murder under Section 304 IPC, granting the appellant the benefit of grave and sudden provocation.

criminal appeal_allowed

Irfan Khan v. State (NCT of Delhi)

Supreme Court of India · 03 Dec 2024 · 2024 INSC 924

The Supreme Court quashed criminal proceedings against the appellant for possession of a buttondar knife, holding mere possession without prohibited intent under the Arms Act and related notifications is not an offence.

criminal appeal_allowed

Union of India v. Saroj Devi

Supreme Court of India · 03 Dec 2024 · 2024 INSC 921

The Supreme Court held that death due to illness caused by extreme climatic conditions during active military duty near the Line of Control qualifies as a battle casualty, entitling the widow to Liberalised Family Pension.

civil appeal_dismissed

Shubra P Kandpal v. State of Uttarakhand

Supreme Court of India · 03 Dec 2024 · 2024 INSC 982

The Supreme Court quashed cross FIRs under IPC and SC/ST Act based on a settlement between parties and clarified that caste-based offences under the SC/ST Act require sole causation by caste, invoking Article 142 to end proceedings.

criminal appeal_allowed

Oachira Parabrahma Temple v. G. Vijayanathakurup

Supreme Court of India · 03 Dec 2024 · 2024 INSC 922

The Supreme Court appointed a new Administrative Head to conduct elections for the Oachira Parabrahma Temple administration, modified the High Court's removal of elected committees, and directed expeditious Scheme framing, emphasizing adherence to bye-laws and preservation of the temple.

civil appeal_allowed

Central Bureau of Investigation v. Jagat Ram

Supreme Court of India · 03 Dec 2024 · 2024 INSC 952

The Supreme Court held that irregularities in sanction for prosecution under the Prevention of Corruption Act do not vitiate conviction unless failure of justice is occasioned, and remanded the matter for reconsideration on this issue.

criminal appeal_allowed

Wadla Bheemaraidu v. State of Telangana

Supreme Court of India · 03 Dec 2024 · 2024 INSC 923

The Supreme Court acquitted the appellant in a murder case due to failure of the prosecution to prove the chain of circumstantial evidence and the disclosure statement under Section 27 Indian Evidence Act as per law.

criminal appeal_allowed

Ravindra Waghu Jadhav v. The State of Maharashtra

High Court of Bombay · 02 Dec 2024

The Bombay High Court upheld the conviction under Section 498A IPC but modified the sentence to the period already served, emphasizing the need for reliable medical evidence and allowing interference under Section 397 CrPC due to discrepancies in prosecution evidence.

criminal sentence_modified

Jayesh Natwarlal Shah v. The State of Maharashtra

High Court of Bombay · 02 Dec 2024

The Bombay High Court upheld the conviction of accused for cheating under Section 420 read with Section 34 IPC, dismissing their revision petition for lack of any illegality or perversity in the trial and appellate courts' findings.

criminal appeal_dismissed

Bermaco Energy Systems Limited v. Directorate of Enforcement

High Court of Bombay · 02 Dec 2024

The Bombay High Court held that appeals under Section 42 of the PMLA challenging orders of the Appellate Tribunal must be entertained on the criminal side of the High Court as the proceedings are criminal in nature despite involving civil court powers.

criminal other

Jay Switches India Pvt Ltd v. Sandhar Technologies Ltd & Ors.

Delhi High Court · 02 Dec 2024 · 2024:DHC:9303

The Delhi High Court dismissed the plaintiff's interim injunction application in a patent infringement suit, holding that the defendants' product does not prima facie infringe the patent due to the proper construction of the claim excluding engagement projections from the main circular plate measurement.

intellectual_property appeal_dismissed

Rajvir Singh v. Union of India and Ors.

Delhi High Court · 02 Dec 2024 · 2024:DHC:9317-DB

The Delhi High Court dismissed the petition challenging a departmental charge sheet alleging misrepresentation for out-of-turn promotions, holding that disputed factual issues must be decided in inquiry and judicial interference at this stage is unwarranted.

administrative petition_dismissed

Manvir Singh v. Union of India & Ors.

Delhi High Court · 02 Dec 2024 · 2024:DHC:9579-DB

The Delhi High Court held that the petitioner’s Bipolar Affective Disorder developed during service is presumed attributable to service, directing grant of disability pension with rounding off, rejecting delay and jurisdiction objections.

service_law petition_allowed