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Delhi Court April 2007 Judgments

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Apr 30 2007

Microsoft Corporation Vs. Ms. K. Mayuri and ors.

Court: Delhi

Decided on: Apr-30-2007

Reported in: LC2007(3)27; 2007(35)PTC415(Del)

Ratio Decidendi: 'Plaintiff entitled to the award of compensatory damage, exemplary/punitive damages as well as damages on account of loss of reputation and damage to the goodwill because of sale of spurious and pirated goods by the Defendants in the name of the Plaintiff's company.'A.K. Sikri, J.1. The plaintiff, Microsoft Corporation, is a company organized and existing under the laws of the State of Washington, USA. It has, however, its presence all over the world. In New Delhi it has marketing subsidiary Microsoft India Pvt. Ltd. The plaintiff is a world famous name for its business software such as Microsoft Windows, Microsoft Office etc. which are installed and used on millions of computers all over the world, including India. It also manufactures a large range of computer peripherals (hardware). The hardware group was established in 1982 and during this period, the plaintiff has built its reputation for technological expertise in hardware by developing and launching a series of ...


Apr 30 2007

Jai Gopal Goyal and anr. Vs. Bishen Dayal Goyal

Court: Delhi

Decided on: Apr-30-2007

Reported in: 2007(96)DRJ4

Sanjay Kishan Kaul, J.IA No. 6993/2004 (Under Order 9 Rule 13 r/w Section 151 of CPC)1. The plaintiffs filed a suit for specific performance to direct the defendant to complete the agreement dated 08.02.1994 and execute documents of title in favor of the plaintiff in respect of the property bearing number C-254, defense Colony, Delhi.2. The defendant appeared on 22.05.1995 and also filed a written statement. Issues in the suit were framed on 18.02.1998 and the matter was fixed for recording of evidence of parties on 17, 18 May 2000. On 19.05.2000, two witnesses of the plaintiff were present but an adjournment was sought on behalf of the defendant on the ground that no instructions were being received. The case was listed for trial on 7, 8 May 2001 subject to payment of costs of Rs. 2000/- and for scrutiny on 04.09.2000. On 04.09.2000 none was present for the defendant and it was noticed that the costs had also not been paid. Again on 07.05.2001, none appeared for the defendant and the ...


Apr 30 2007

Sub./Lt. Hrishikishan Nair Vs. Union of India (Uoi) and ors.

Court: Delhi

Decided on: Apr-30-2007

Reported in: 0(2007)DLT0

ORDERT.S. Thakur, J.1. The petitioner was working as a Subedar in the Indian Army till 26th January, 2007 when he was given the honorary rank of a lieutenant. He was in the ordinary course to retire from military services on 30th April, 2005. He appears to have expressed his willingness to work for another two years in terms of the prevalent scheme which envisages such extended service provided he fulfill the criteria prescribed for such extension. He was upon consideration granted extension for a period of two years which was later withdrawn on the ground that the petitioner had suffered red ink entries in the year 1990 in the rank of a Naik. Aggrieved by the said withdrawal of extension, the petitioner has filed the present writ petition in which he has not only challenged the orders declining extension to him but also prayed for a mandamus directing the respondents to continue him in service up to 30th April, 2007.2. The respondents have filed their counter affidavit in which they h...


Apr 30 2007

Bharti Telecom Finance Ltd. Vs. Assistant Commissioner of Income Tax

Court: Delhi

Decided on: Apr-30-2007

Reported in: [2008]296ITR249(Delhi)

Madan B. Lokur, J.1. The assessed is aggrieved by an order dated 27th January, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D', New Delhi (the Tribunal) in ITA No. 1069/Del/2002.2. The accounts of the assessed showed a credit balance of Rs. 80 lakhs in the name of Ms. Devina Mehra. According to the assessed, this was an advance received for the purchase of shares. The Assessing Officer asked for a confirmation to be filed and the assessed filed a confirmation from M/s First Global Finance Pvt. Ltd. but not from Ms. Devina Mehra. The Assessing Officer then asked Ms. Devina Mehra to confirm the transaction but she did not respond. 3. On these facts, the Assessing Officer asked the assessed to show cause why the amount be not added to its income since the transaction did not appear to be genuine. The assessed did not respond but a letter was received by the Assessing Officer from M/s Khanna & Co. claiming to be the Chartered Accountant of Ms. Devina Mehra in which it was...


Apr 30 2007

Commissioner of Income Tax Vs. Woodward Governor India Pvt. Ltd.

Court: Delhi

Decided on: Apr-30-2007

Reported in: (2007)210CTR(Del)354; 142(2007)DLT650; [2007]294ITR451(Delhi)

S. Muralidhar, J.The Issue1. The substantial question of law that arises for consideration in these appeals, as formulated by this Court in some of them is as under:Whether the alleged increase in liability due to foreign exchange fluctuation as per the exchange rate prevailing on the last day of the financial year is merely notional and cannot be allowed as a deduction2. This question arises in two contexts. In some of the cases, fixed assets have been purchased by way of import, the payments for which have been agreed to be made in foreign exchange, on a deferred payment basis. The cost of the asset has been shown in the accounts of the assessed on the basis of the exchange rate prevailing on the date of the filing of the Bill of Entry. The question that arises is whether this cost of the asset would correspondingly increase or decrease with the fluctuation in the rate of foreign exchange. The contention of the assessed is that, consistent with Section 43-A of the Income Tax Act, 196...


Apr 30 2007

Ran Singh @ Ram Singh and ors. Vs. State

Court: Delhi

Decided on: Apr-30-2007

Reported in: 2007CriLJ3052

P.K. Bhasin, J.1. In these two appeals six accused persons have challenged their conviction under Section 302 read with Section 149 IPC and also under Section 323 read with Section 149 IPC vide judgment dated 27-07-2004 as also the sentences imposed on them vide order dated 28-07-2004 by the learned Additional Sessions Judge, Delhi in Sessions case No. 179/01 arising out of FIR No. 528/97 of Patel Nagar police station. Since both these appeals arise out of the same judgment of conviction and they were heard also together we are deciding both the appeals by this common judgment.2. The facts leading to the conviction of the six appellants for the murder of one Yoginder on 19-06-97 are that the deceased Yoginder was residing in house No. 2392/1, gali Mandir Wali, Shadipur, Delhi along with his father PW-12 Lakhan Singh, mother PW-6 Usha Devi and brother PW-7 Vinod Kumar. Appellant Intezar Hussain(the sole appellant in Criminal Appeal No. 722/2004) was a neighbour of the deceased. The five...


Apr 30 2007

Director of Income Tax (Exemption) Vs. Raunaq Education Foundation

Court: Delhi

Decided on: Apr-30-2007

Reported in: (2007)213CTR(Del)541; [2007]294ITR76(Delhi)

Madan B. Lokur, J.1. The Revenue is aggrieved by an order dated 6th January, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench A in ITA No. 2590/Del/2002 relevant for the assessment year 1987-88 and ITA No. 2591/Del/2002 relevant for the assessment year 1998-99. The sole question that has arisen in this appeal is whether the assessed who is entitled to exemption under Section 10(22) of the Income Tax Act, 1961 can claim the benefit thereof for the purpose of income deemed to be chargeable to tax under Section 68 of the Act. According to the Assessing Officer, the undisclosed income could not be exempted under Section 10(22) of the Act and the Commissioner of Income Tax (Appeals) upheld the view taken by the Assessing Officer. On further appeal, the Tribunal considered the provisions of Sections 4 and 5 of the Act read with Section 2(24) and 2(45) as well as Section 10(22) of the Act and came to the conclusion that the use of the word 'income' in Sub-section (22) of Section ...


Apr 30 2007

intercorp Industries Ltd. Vs. State of Delhi and ors.

Court: Delhi

Decided on: Apr-30-2007

Reported in: [2008]143CompCas241(Delhi); 2007(96)DRJ378; [2008]87SCL212(Delhi)

S. Ravindra Bhat, J.1. The petitioner claims to be aggrieved by criminal proceedings initiated on a complaint filed by the Registrar of Companies for alleged contravention of Section 255 of the Companies Act, 1956, for which allegedly Section 629A enacts offence punishable with fine.2. The principal allegations of the complainant registrar in Crl. M. C. No. 115 of 2005, were that the petitioner-company did not follow the mandatory procedure of indicating, which of its one-third directors were to retire on rotation. In Crl. M. C. No. 112 of 2005, the allegation likewise is that the petitioner was guilty of contravening Section 268 in so far as it relates to appointment of the managing director.3. The ground urged is that Section 629A does not prescribe an offence. Counsel relied upon the judgment of the Calcutta High Court reported as Registrar of Companies v. Bharat Produce Co. Ltd. [1980] 50 Comp Case 250. It was urged that the complaint was not maintainable since it was filed far bey...


Apr 30 2007

Rotary Club of Delhi Midtown Vs. Sunil K. Jain

Court: Delhi

Decided on: Apr-30-2007

Reported in: 2007(3)ARBLR169(Delhi)

Vipin Sanghi, J.1. The petitioner Rotary Club of Delhi Midtown impugns the arbitration award dated 18.9.2004 passed by the Sole Arbitrator Sh. O.P. Vaish, Senior Advocate, who is also a member of the petitioner club. The respondent was earlier a member of Rotary Club Delhi University since 1985. He continued to remain a member of the said club until 31.12.2000. He resigned from Rotary Club Delhi University and applied to become a member of the petitioner club. He was inducted as a member of the petitioner club w.e.f. 19.1.2001. It appears that all steps as per the manual of procedures for induction of a new member were undertaken by the petitioner club. The petitioner was invited to attend six club meeting prior to his induction which he attended. 2. It appears that the then Secretary of Rotary Club Delhi University, Sh. Rajesh Saini wrote a letter dated 23.5.2001 to the respondent with a copy marked, inter alia, to the Secretary of the petitioner club alleging that there have been som...


Apr 30 2007

M.C.D. Vs. Vijay Pal and ors.

Court: Delhi

Decided on: Apr-30-2007

Reported in: 140(2007)DLT351

Rekha Sharma, J.1. Shri Vijay Pal was engaged in the Horticulture Department of the Municipal Corporation of Delhi with effect from February 25, 2001 as a 'Muster Roll Mali' on daily wage basis on a monthly salary of Rs. 875/- subject to revision from time to time under the Minimum Wages Act. It so happened that on June 26, 1992, the MCD terminated his services. Feeling aggrieved, he raised an industrial dispute which was referred to the Industrial Tribunal for adjudication. The terms of reference were as under:Whether the services of Shri Vijay Pal 'Muster Roll Mali/Beldar have been terminated illegally and/or unjustifiably by the management and if so, to what relief is he entitled and what directions are necessary in this respect'2. The Industrial Tribunal decided the reference in favor of the workman holding that his services were illegally and unjustifiably terminated as the MCD before doing so did not comply with the provisions of Section 25-F of the Industrial Disputes Act, 1947....


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