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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. Delhi High Court · 09 Feb 2024
    Delhi High Court Orders Refund of Excess TDS to Tupperware India for Unmaterialized Transaction

    Tupperware India Pvt Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33288 (HC-DELHI)

  2. Delhi High Court · 30 Jan 2024
    HC - Sales Tax Subsidy to Industrial Units in Maharashtra Classified as Capital Receipt: Delhi HC's Verdict.

    Indo Rama Textiles Ltd Vs Commissioner Of Income Tax-Iv

    (2024) TaxCorp(LJ) 33219 (HC-DELHI)

  3. Delhi High Court · 18 Jan 2024
    Delhi High Court Validates Filing of Revised Form 10 During Reassessment Proceedings in Canara Bank Relief Welfare Society Case

    COMMISSIONER OF INCOME TAX vs CANARA BANK RELIEF AND WELFARE SOCIETY

    (2024) TaxCorp(LJ) 33149 (HC-DELHI) · Section 12A

  4. Delhi High Court · 17 Jan 2024
    Delhi High Court Excludes Live Transmission Fees from Royalty, Affirms Fox & ESS's Position

    Fox Network Group Singapore Pte Ltd Vs The Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33141 (HC-DELHI)

  5. Delhi High Court · 17 Jan 2024
    Delhi High Court Upholds ITAT's Ruling on Mutual Fund Redemption as Capital Gains, Not Business Income

    Wig Investment Vs Pr.Commissionerofincometax-18

    (2024) TaxCorp(LJ) 33139 (HC-DELHI)

  6. Delhi High Court · 16 Jan 2024
    Delhi High Court Quashes Reassessment Proceedings for Lack of Proper Sanction under Section 151(ii)

    TWYLIGHT Infrastructure Pvt Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33133 (HC-DELHI) · Section 51(ii)

  7. Delhi High Court · 06 Jan 2024
    HC - Delhi HC Dismisses Revenue's Appeal Challenging Assessee's Eligibility for Section 80-IC Deduction.

    Nirja Publishers & Printers Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX -6

    (2024) TaxCorp(LJ) 33119 (HC-DELHI)

  8. Delhi High Court · 09 Jan 2024
    Delhi High Court Sets Precedent on Limitation Period for Penalty Proceedings in Tax Cases

    PR. COMMISSIONER OF INCOME TAX -7 VERSUS THAPAR HOMES LTD.

    (2024) TaxCorp(LJ) 33094 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91645&Category=Judgment&CategoryType=Zip

  9. Delhi High Court · 08 Jan 2024
    HC - Delhi HC Condones Bar Council of India's Delay in Filing Form 10 Due to Unnoticed Amendments.

    Bar Council Of India Vs COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33091 (HC-DELHI)

  10. Delhi High Court · 06 Jan 2024
    Delhi High Court Quashes Reassessment Notice for Lack of Independent AO Inquiry

    M/S SAHU EXPORTS VERSUS ASST. COMMISSIONER OF INCOME TAX, & ANR.

    (2024) TaxCorp(LJ) 33072 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91622&Category=Judgment&CategoryType=Zip

  11. Delhi High Court · 04 Jan 2024
    Delhi High Court Upholds PE Status for Hyatt UAE, Questions Applicability of Losses Offset in PE Attribution

    Hyatt International-Southwest Asia Ltd Vs ADDITIONAL DIRECTOR OF INCOME TAX

    (2024) TaxCorp(LJ) 33063 (HC-DELHI)

  12. Delhi High Court · 01 Jan 2024
    Delhi HC Quashes Reassessment of Foreign Investors Over Alleged Round-Tripping

    Angelantoni Test Technologies Srl Vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1) & ORS

    (2023) TaxCorp(LJ) 33039 (HC-DELHI)

  13. Delhi High Court · 28 Dec 2023
    HC - Delhi HC Upholds Constitutionality of Section 115BBE of IT Act, Dismisses Misuse Apprehension.

    TRIVENI ENTERPRISES LIMITED vs INCOME TAX OFFICER

    (2023) TaxCorp(LJ) 33017 (HC-DELHI)

  14. Delhi High Court · 20 Dec 2023
    HC - Delhi HC Orders Revenue to Accept Returned Income after Expiry of Limitation Period.

    Indian Renewable Energy Development Agency Ltd Vs PR. COMMISSIONER OF INCOME TAX [LTU] NEW DELHI & ANR.

    (2023) TaxCorp(LJ) 32963 (HC-DELHI) · Sections 153(2A), 153(3)

  15. Delhi High Court · 16 Dec 2023
    HC - Delhi HC Orders Refund of Tax Exceeding 20% Demand Adjustment for Assessee.

    FIS Payment Solutions & Services India Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX-9(1) & ANR

    (2023) TaxCorp(LJ) 32940 (HC-DELHI)

  16. Delhi High Court · 16 Dec 2023
    HC - Delhi HC Exonerates Non-Resident Indian from Unexplained Cash Deposit Charges Under Section 69A.

    Hersh Washesher Chadha Vs The CIT

    (2023) TaxCorp(LJ) 32938 (HC-DELHI) · Section 69A

  17. Delhi High Court · 16 Dec 2023
    HC - Delhi High Court Clarifies Scope of AO's Inquiry, Sets Precedent in Tax Assessment Dispute.

    Klaxon Trading Pvt Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-4

    (2023) TaxCorp(LJ) 32937 (HC-DELHI)

  18. Delhi High Court · 14 Dec 2023
    HC - Delhi HC Affirms IBC Supremacy Over Post-Approval Revenue Claims.

    TUF Metallurgical Pvt. Ltd Vs UNION OF INDIA AND ORS.

    (2023) TaxCorp(LJ) 32925 (HC-DELHI)

  19. Delhi High Court · 14 Dec 2023
    HC - Delhi High Court Rejects Revenue's Appeal in Section 153A Case, Citing Lack of Incriminating Material Post-Search.

    Oxygen Business Park Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL-1

    (2023) TaxCorp(LJ) 32924 (HC-DELHI) · Section 153A

  20. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Denies Stay on Demand to NewsClick, Citing Lack of Prima Facie Case and Financial Discrepancies.

    PPK Newsclick Studio Pvt Ltd Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32917 (HC-DELHI)

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