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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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PBPTAT - Benami Nature of Transactions Upheld by SAFEMA Tribunal: Disclosure of Income Not a Shield Against Attachment Orders
Swagatma Enclave Pvt. Ltd Vs The Initiating Officer Apr 10, 2026
(2026) TaxCorp(LJ) 37955 (HC-DELHI)
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Delhi High Court Rules Reimbursement Rights for Customer Claims as ‘Assets’; Quashes Reassessment Notice for AY 2013-14, Upholds Validity for AY 2015-16 in Huawei Telecommunications Case
Huawei Telecommunications (India) Company Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37921 (HC-DELHI)
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Delhi High Court Quashes Non-Speaking Rejection of MakeMyTrip’s Nil/Lower TDS Certificate Application under Section 197—Emphasizes Mandatory Consideration of Rule 28AA Parameters and Prior Consistency
Make Mytrip (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37859 (HC-DELHI)
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Delhi High Court Quashes 20% Demand on Oravel Stays Ltd: Tribunal’s Findings on TDS Disallowance Overlooked by Tax Authorities
Oravel Stays Limited Vs CIT
(2026) TaxCorp(LJ) 37823 (HC-DELHI)
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Delhi High Court Overturns ITAT’s Order: Orders Fresh Inquiry into Trust’s 12AB & 80G Registrations Due to Non-Submission of Documents
Kush Innovative Foundation Vs CIT
(2026) TaxCorp(LJ) 37750 (HC-DELHI) · Section 12AB, 80G
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Delhi High Court Invalidates Late Reassessment Proceedings Against Samajwadi Party for AY 2014-15: Section 148 Notice Held Time-Barred
Samajwadi Party Vs DCIT
(2026) TaxCorp(LJ) 37738 (HC-DELHI)
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Delhi High Court Invalidates Reassessment Notice for AY 2016-17: Limitation Under Section 153A Strictly Confined to 6 Assessment Years Absent Asset Representation
Smart Chip Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37735 (HC-DELHI) · Section 153A
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Delhi High Court Upholds Non-Taxability of Centralised Service Receipts as FIS under India-USA DTAA in Hotel Sector Cross-Border Transactions
Six Continents Hotels Inc. Vs The CIT
(2026) TaxCorp(LJ) 37734 (HC-DELHI)
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