Labour Law – Implementation of Wage Board Award – Applicability of Exemption Clause – The appellant challenged the enforcement of the Majithia Wage Board Award, which mandated revised wages for newspaper employees. The primary contention was that the appellant was exempt from making such payments due to “heavy cash losses” incurred in the preceding three financial yea...
Patent Law – Inventive Step – Assessment – Appeal against the Assistant Controller of Patents & Designs’ refusal of a patent application for a portable vehicle management system – Refusal based on the application not meeting the inventive step requirement under Section 2(1)(ja) of the Patents Act, 1970 – Claims rejected as obvious in light of prior art D4 (U...
Income Tax Law – Assessment under Section 153C of the Income Tax Act, 1961 – Appeals against ITAT’s deletion of additions under Section 68 – Assessments based on voluntary disclosure of unaccounted income during a search operation – ITAT quashed additions due to lack of incriminating material found during the search – Held, assessment cannot be based solely on s...
Rent Act - Quashing of Eviction Order – Appeal against dismissal of eviction petition – Landlords' plea under Section 14(1)(e) of the Delhi Rent Control Act for recovery of possession of the subject premises – Landlords claim bona fide requirement for reconstruction of premises and settlement in India due to advanced age and insufficient accommodation – Tenant contests,...
Violation of Fundamental Rights – Right to Education – Provision of Statutory Benefits – Public Interest Litigation – Delhi High Court mandates immediate provision of educational materials in kind rather than cash to ensure compliance with the Right of Children to Free and Compulsory Education Act, 2009 and related rules, highlighting administrative failures in GNCTD and MC...
Compensation – Railway Accident – The appellants, dependents of N. Jahankir, who died in a railway accident, sought to set aside the dismissal of their claim for compensation by the Railway Claims Tribunal – The deceased, holding a valid ticket, was hit by a train while on the platform, leading to his death – The Tribunal dismissed the claim, attributing the accident to the...
Family Law – Divorce – Grounds of Cruelty and Desertion – Cruelty – Allegation of False Dowry Complaint: The husband (Appellant) claimed that the wife (Respondent) lodged a false dowry complaint against him, constituting cruelty. However, the court noted that no evidence, such as a copy of the complaint, was provided to substantiate this allegation. Moreover, the wife&rsquo...
Appeal against Dismissal of Suit – Challenge against the judgment dated 24th February 2014 and review petition dismissal dated 29th August 2014 concerning recovery of misuser charges on leased property – Appeal allowed – Single Judge dismissal set aside due to inadequate consideration of pleadings and issues framed – Appeal succeeds on grounds that the trial court failed to...
International Taxation – Taxability of Guarantee Charges – Indo-UK DTAA – Income Accruing in India – The appeal involves the issue of whether the guarantee charges received by the appellant, a UK-based company, from its Indian subsidiaries for providing parental corporate guarantees to foreign banks can be taxed in India. The appellant contended that since the source of the...
Transplantation of Human Organs – Mandamus issued – Compliance with Authorisation Committee Procedures and Safeguarding Donors' Rights.
Transplantation of Human Organs – Writ petitions filed seeking mandamus directing the respondents to consider the petitioners' representations for kidney transplantation approval – Petitioners facing renal failure, with...