Transfer Pricing | Delhi High Court Faults DRP For Merely Endorsing TPO's Conclusions Without Independent Findings

While dealing with the Income Tax Department's appeal in a transfer pricing case, the Delhi High Court has flagged that the Dispute Resolution Panel (DRP) failed to discharge its statutory duty by merely approving the conclusions of the Transfer Pricing Officer (TPO) without recording independent findings.A Division Bench of Justices V Kameswar Rao and Justice Vinod Kumar made the observation...

Convictions Recorded During Continuous Incarceration Can't Make Prisoner 'Habitual Offender': Delhi High Court

The Delhi High Court has held that convictions recorded while a prisoner is continuously incarcerated cannot render the prisoner a “habitual offender” for the purpose of denying furlough under the Delhi Prison Rules, 2018.Justice Swarana Kanta Sharma made the observation while allowing a writ petition filed by a life convict, challenging the rejection of his furlough application on the ground that he was a habitual offender under Rule 1223(ii) of the Delhi Prison Rules.Petitioner has...

Judge Who Reserved Judgment Must Pronounce Verdict Despite Transfer, Successor Judge Can't Order Rehearing: Delhi High Court

The Delhi High Court has held that once final arguments in a criminal trial are concluded and the matter is reserved for judgment, the judge who heard the case is duty-bound to pronounce the verdict even if he or she is subsequently transferred.Justice Swarana Kanta Sharma relied on Orders dated 18.11.2025 and 26.11.2025, issued by the Registrar General which mandate that all transferred judicial officers shall notify the cases in which judgments or orders had been reserved prior to...

Delhi High Court Quashes Higher 3.5% TDS On GE Group Payments, Restores 1.5% Rate

The Delhi High Court has quashed the certificates issued by the Income Tax Department directing deduction of tax at source (TDS) at a higher rate of 3.5% on payments made to two GE group entities, and directed the authorities to issue fresh certificates prescribing deduction at the rate of 1.5%.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petitions filed by GE...

Income Tax | Delhi High Court Bars Tax Recovery After Taxpayer Pays 20% Of Disputed Demand

The Delhi High Court on Tuesday restrained the Income Tax Department from taking any recovery action, including adjusting refunds, after it orally observed that the taxpayer had already paid 20% of the disputed tax demand and had the balance stayed during the pendency of the appeal. A Division Bench of Justice Dinesh Mehta and Justice Vinod Kumar was hearing a petition filed by a trader who...

Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court

The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in such matters would necessarily bypass the constitutionally mandated process. The affidavit says that such an...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine?

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs...

"Shocking": Delhi HC Pulls Up IT Dept For 8-Year Delay In Processing ₹5.37 Crore Microsoft Refund

The Delhi High Court has pulled up the Income Tax Department over “shocking” eight years delay in processing Rs 5.37 crore tax refund to Microsoft Corporation India.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petition filed by Microsoft India seeking refund of amounts arising from Fringe Benefit Tax (FBT), which had been acknowledged as payable as far back as...

Delhi High Court Refuses Interim Relief to JLT Energy Against Hindustan Cleanenergy In Solar Deal Dispute

The Delhi High Court has refused to restrain Hindustan Cleanenergy Limited and its group companies from creating third-party rights in two solar power projects in Tamil Nadu and Bihar, holding that the share purchase agreements signed with a French investor had already come to an end on their own terms. Justice Purushaindra Kumar Kaurav, in an order dated January 6, 2026, said courts cannot...

Acquittal On Cheating, Forgery Charges Rules Out Basis For Conviction U/S 409 IPC: Delhi High Court Suspends Sentence

The Delhi High Court has suspended the sentence of a company director convicted for criminal breach of trust under Section 409 IPC, holding that the very substratum of the conviction stood weakened after his acquittal on charges of cheating and forgery.Justice Vikas Mahajan passed the order while hearing the director's appeal against conviction in a case alleging siphoning of funds to the tune of about ₹3 crore from a joint venture company.The bench observed,“...charge under Section 409 IPC is...

Delhi High Court Upholds Arbitral Award In Patel Gammon's Favour in Rampur Hydropower Project Dispute

The Delhi High Court has dismissed a petition filed by SJVN Limited challenging an arbitral award that granted payment to Patel Gammon Joint Venture for transporting excavated material during a hydroelectric project in Himachal Pradesh. A single-judge bench of Justice Jasmeet Singh upheld the substance of the arbitral award but held that the court lacked territorial jurisdiction to entertain...

Revisional Power U/S 25B(8) Delhi Rent Control Act Is Supervisory In Nature, HC Can't Revisit Factual Findings: High Court

The Delhi High Court has reiterated that its revisional jurisdiction under Section 25B(8) of the Delhi Rent Control Act is supervisory in nature and does not permit reappreciation of evidence or revisiting factual findings recorded by the Rent Controller.Justice Anup Jairam Bhambhani made the observation while dismissing a tenant's revision petition challenging eviction on the ground of landlord's bona fide requirement.The bench observed, “while exercising its revisional jurisdiction under...