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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. Delhi High Court · 09 May 2024
    HC - Delhi High Court Rules on Inter-FY TDS Adjustment in Challenge Against Denial of Nil TDS Certificate.

    Aecom Intercontinental Holdings Uk Ltd Vs Income-Tax Officer

    (2024) TaxCorp(LJ) 33862 (HC-DELHI)

  2. Delhi High Court · 09 May 2024
    HC - Delhi High Court Upholds Case Transfer Under Section 127 for 'Administrative Convenience' and 'Coordinated Investigation'.

    Dollar Gulati Vs PRINCIPAL COMMISSIONER OF INCOME TAX & ORS.

    (2024) TaxCorp(LJ) 33861 (HC-DELHI)

  3. Delhi High Court · 07 May 2024
    Delhi HC Sets Aside Assessment Order, Directs AO to Reconsider Case After Providing Reasonable Opportunity for Hearing

    Global Vectra Helicorp Limited Vs ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT

    (2024) TaxCorp(LJ) 33849 (HC-DELHI)

  4. Delhi High Court · 04 May 2024
    HC - Delhi High Court Rules No Time Limit Prescribed for Filing Compounding Application under Income Tax Act.

    Earthcon Constructions Private Limited & Anr. Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 33834 (HC-DELHI)

  5. Delhi High Court · 03 May 2024
    HC - Delhi High Court Upholds Reassessment Proceedings, Finds No Change of Opinion by Assessing Officer.

    BDR BUILDERS AND DEVELOPERS PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15, NEW DELHI

    (2024) TaxCorp(LJ) 33821 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92412&Category=Judgment&CategoryType=Zip

  6. Delhi High Court · 03 May 2024
    HC - Bombay High Court Quashes Reassessment Notices Issued on Same Grounds After Conclusion of Proceedings.

    AKSHITA JINDAL VERSUS INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.

    (2024) TaxCorp(LJ) 33820 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92413&Category=Judgment&CategoryType=Zip

  7. Delhi High Court · 30 Apr 2024
    HC - Quashed Reassessment of Foreign Company's Investment in Indian Subsidiary: Delhi HC Cites Angelantoni Precedent.

    Telenor South Asia Investment Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33803 (HC-DELHI)

  8. Delhi High Court · 27 Apr 2024
    Delhi High Court Clarifies Non-Applicability of TDS on Reimbursement Payments to Non-Residents

    Jas Forwarding Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33783 (HC-DELHI) · Section 9(1)(vii)

  9. Delhi High Court · 20 Apr 2024
    HC - Bombay HC: Purchases' Disallowance Unjustified Without Proof of Bogus Purchases and Rejection of Sales.

    Max Flex and Imaging Systems Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33760 (HC-DELHI)

  10. Delhi High Court · 13 Apr 2024
    HC - Delhi HC Upholds NASSCOM's Exemption on Subscription Fee under Principle of Mutuality, Dismisses Revenue's Appeal.

    National Association Of Software And Service Companies (NASSCOM) Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33712 (HC-DELHI)

  11. Delhi High Court · 13 Apr 2024
    Delhi HC: Valuation under Section 56(2)(viiib) Cannot be Rejected Solely on Inconsistency Between Projected and Actual Figures, Remits Matter for Fresh Assessment.

    Abhirvey Projects Private Limited Vs Pr. Commissioner of Income Tax -1

    (2024) TaxCorp(LJ) 33711 (HC-DELHI)

  12. Delhi High Court · 27 Mar 2024
    HC - Delhi High Court: Photocopy of Document Lacks Evidentiary Value, Cannot Be Sole Basis for Income Tax Assessment.

    Rashmi Rajiv Mehta Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33628 (HC-DELHI)

  13. Delhi High Court · 25 Mar 2024
    HC - Delhi High Court Upholds Reassessment Proceedings Initiated Based on Information Regarding Misuse of Client Code Modification System.

    Seema Gupta Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33609 (HC-DELHI)

  14. Delhi High Court · 23 Mar 2024
    HC - Delhi High Court Upholds Revision Under Section 263 for Lack of Proper Inquiry on Loan Transactions Despite DDIT (Inv.) Report.

    Paramount Propbuild Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33608 (HC-DELHI)

  15. Delhi High Court · 22 Mar 2024
    HC - Delhi High Court Upholds Section 153C Assessment Proceedings Against Congress, Questions Timing of Writ Petition.

    Indian National Congress Vs Deputy Commissioner of Income tax

    (2024) TaxCorp(LJ) 33597 (HC-DELHI) · Sections 153B, 153C

  16. Delhi High Court · 21 Mar 2024
    HC - Delhi High Court Quashes Post-Abhisar Buildwell Reassessment Proceedings, Rejects Revenue's Plea Under Section 150(1).

    Orchid Infrastructure Developers Pvt Ltd Vs PCIT

    (2024) TaxCorp(LJ) 33587 (HC-DELHI) · Section 150(1)

  17. Delhi High Court · 21 Mar 2024
    HC - Delhi High Court Quashes Reassessment Proceedings Against Foreign Investor, Follows Angelantoni Judgment.

    AL Amin Investments Limited Vs ACIT

    (2024) TaxCorp(LJ) 33586 (HC-DELHI)

  18. Delhi High Court · 18 Mar 2024
    HC - Delhi High Court: Revenue's Stay Powers Discretionary, Not Limited by CBDT Office Memoranda; Rejects 20% Pre-Deposit as Prerequisite.

    National Association Of Software And Services Companies (NASSCOM) Vs DCIT

    (2024) TaxCorp(LJ) 33568 (HC-DELHI)

  19. Delhi High Court · 13 Mar 2024
    HC - Delhi HC Allows Congress to Seek Fresh Stay from ITAT as 48% of Tax Demand Recovered.

    Indian National Congress Vs Deputy Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33530 (HC-DELHI)

  20. Delhi High Court · 12 Mar 2024
    HC - Delhi HC Quashes Order Denying Nil/Lower TDS Certificate, Holds Services Not Technical Under DTAA.

    SFDC Ireland Limited Vs Commissioner of Income Tax & Anr

    (2024) TaxCorp(LJ) 33518 (HC-DELHI) · Section 197

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