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Delhi High Court Directs Grant of TDS Credit and Refund to Assessee for Bona Fide Delay in Return Filing Due to Pending Advance Ruling, Despite Procedural Lapse
Late Sh. Dipankar Mohan Ghosh Vs The CIT
(2026) TaxCorp(LJ) 38705 (HC-DELHI)
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Tribunal Upholds Benami Property Attachment as Source of Funds Remains Unsubstantiated and Lender Untraceable under Section 2(9)(D) PBPT Act
Bannoth Laxman Vs The Initiating Officer
(2026) TaxCorp(LJ) 38703 (HC-DELHI)
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Delhi High Court Mandates Immediate Refund of Rs. 53.09 Crores with Enhanced Interest to Vodafone Idea Limited; Revenue’s Delay and Unsubstantiated Withholding Criticized
Vodafone Idea Limited Vs ACIT
(2026) TaxCorp(LJ) 38598 (HC-DELHI) · Section 200A
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Delhi High Court Rules Penalty Notice under Section 271(1)(c) Must Clearly Specify Concealment or Inaccurate Particulars: Revenue’s Appeal Dismissed
Vitasta Estates Vs PCIT
(2026) TaxCorp(LJ) 38566 (HC-DELHI)
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Delhi High Court Upholds Set-Off of Section 10B Unit Loss Against Profits of Other Units: Aricent Technologies Claim Accepted
Aricent Technologies Holding Ltd (Formerly Known As Flextronics Software System Ltd Vs DCIT
(2026) TaxCorp(LJ) 38559 (HC-DELHI) · Section 10B
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Delhi High Court Nullifies Lower Authorities’ Tax Rate Findings Under Section 115BAA, Directs AO to Disclose Section 234B Interest Computation
Maharishi Education Corporation Pvt Ltd Vs ITO
(2026) TaxCorp(LJ) 38522 (HC-DELHI) · Section 234B
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Delhi ITAT Rules SaaS Receipts from Indian Clients by US Company Not Taxable as Fees for Included Services Under DTAA and Section 9(1)(vii)
Branch Metrics Inc Vs DCIT
(2026) TaxCorp(LJ) 38508 (HC-DELHI)
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Delhi High Court Upholds DCF-Based Share Valuation for Pre-Notification Issuance, Rejects Revenue’s Procedural Objection under Section 56(2)(viib)
Etawah Chakeri (Kanpur) Highway Private Limited Vs PCIT
(2026) TaxCorp(LJ) 38476 (HC-DELHI)
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Delhi High Court Directs TDS Certificate Revision for Schlumberger: Mandates 1% Rate under Section 197 Owing to Consistent Losses and Unaltered Facts
SCHLUMBERGERASIA SERVICESLIMITED REPRESENTED THROUGH ITSAUTHORIZED REPRESENTATIVEAMIT ARORA Vs The DCIT
(2026) TaxCorp(LJ) 38403 (HC-DELHI) · Section 197
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PBPTAT - SAFEMA Tribunal Upholds Attachment of Assessees’ Bank Accounts Under Benami Law, Citing Fictitious Transactions with Non-Existent Supplier
Nirmal Katyal HUF Vs The Initiating Officer
(2026) TaxCorp(LJ) 38349 (HC-DELHI)
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Delhi High Court Rules Secondment Reimbursements to EY US as Taxable FTS under Section 9(1)(vii) and Article 12 of India-US DTAA, Finds ‘Make Available’ Test Satisfied
Ernst And Young U.S. LLP Vs The CIT
(2026) TaxCorp(LJ) 38234 (HC-DELHI)
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Delhi High Court Nullifies Mandatory 20% Pre-Deposit for Stay of Recovery in Income Tax Cases, Upholds Assessee’s Right to Full Stay Pending Appeal
Cadence Design Systems India Pvt Ltd Vs PCIT
(2026) TaxCorp(LJ) 38119 (HC-DELHI)
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Delhi High Court Nullifies Assessment Based on ‘Kachchi Parchi’ for Denial of Effective Cross-Examination Opportunity; Orders Fresh Proceedings
Baleshwar Sharma Vs DCIT
(2026) TaxCorp(LJ) 38103 (HC-DELHI)
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Delhi High Court Rules Buy-Back of Own Shares Not Taxable as Deemed Profit Under Section 56(2)(x); Addition by AO Set Aside
Globe Capital Market Ltd Vs PCIT
(2026) TaxCorp(LJ) 38089 (HC-DELHI) · Section 56(2)(x)
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Delhi High Court Declares CBDT Circular on Delay Condonation Applies Beyond Specific Assessment Years, Ensures Relief for Bonafide Taxpayers
VRG Electronics Pvt Ltd Vs PCIT
(2026) TaxCorp(LJ) 38088 (HC-DELHI)
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Delhi High Court Quashes Tax on Shareholders for Company’s Assets; Strict Statutory Interpretation Mandated, Substance Over Form Doctrine Not Invocable Without Express Provision
Pradeep Wig Vs PCIT
(2026) TaxCorp(LJ) 38068 (HC-DELHI)
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Delhi High Court Overturns Rs. 2.85 Crore Section 69C Addition: Orders Fresh Hearing After AO’s Failure to Consider Co-Owner’s Financial Contribution
Puneet Kanodia Vs National Faceless Assessment Centre Newdelhi & Anr.
(2026) TaxCorp(LJ) 38035 (HC-DELHI)
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Delhi High Court Upholds Allowability of Interest on Loans Raised for Repayment of Statutory and Business Liabilities; AO Barred from Questioning Commercial Wisdom
EBONY RETAIL HOLDINGS LTD Vs PCIT
(2026) TaxCorp(LJ) 37989 (HC-DELHI)
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Delhi High Court Upholds Reassessment Notice under Section 148 Issued Within Limitation Despite Procedural Corrections
Abhinav Jain Vs Income Tax Officer & Ors
(2026) TaxCorp(LJ) 37977 (HC-DELHI) · Section 149(1)
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Delhi High Court Rules Interest from Temporary Parking of Project Funds as Capital Receipt: Not Taxable as Income from Other Sources
VNG Automotive P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37962 (HC-DELHI)
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