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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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)

  6. 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)

  7. 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

  8. 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)

  9. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Rules GoDaddy’s Domain Name Registration Fees Not Taxable as Royalty.

    Godaddy.com LLC Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32916 (HC-DELHI)

  10. Delhi High Court · 13 Dec 2023
    HC - Delhi High Court Rejects Revenue's Delayed Appeals, Criticizes Lack of Sufficient Explanation.

    Versatile Polytech Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

    (2023) TaxCorp(LJ) 32915 (HC-DELHI)

  11. Delhi High Court · 12 Dec 2023
    HC - Delhi High Court Upholds Tribunal's Decision on Expunging AO's Remark on Loss Carry Forward.

    PR. COMMISSIONER OF INCOME TAX, DELHI-1 VERSUS M/S. BURDA DRUCK INDIA PVT. LTD.

    (2023) TaxCorp(LJ) 32899 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91400&Category=Judgment&CategoryType=Zip

  12. Delhi High Court · 09 Dec 2023
    HC - Delhi HC Dismisses Revenue's Appeal on Rs. 103.87 Cr Loss from Receivables Sale.

    Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs PR. COMMISSIONER OF INCOME TAX-2

    (2023) TaxCorp(LJ) 32887 (HC-DELHI)

  13. Delhi High Court · 08 Dec 2023
    HC - Delhi HC Quashes Reassessment Proceedings Against Real Estate Company, Rejects Application of Sec. 50C.

    Shourya Infrastructure Pvt. Ltd Vs INCOME TAX OFFICER

    (2023) TaxCorp(LJ) 32874 (HC-DELHI) · Section 50C

  14. Delhi High Court · 08 Dec 2023
    HC - Delhi High Court Rules Against Reopening of SIPL's Assessment, Cites Inappropriate Use of Section 50C.

    SHOURYA INFRASTRUCTURE PVT. LTD. VERSUS INCOME TAX OFFICER, WARD 23 (2) & ANR.

    (2023) TaxCorp(LJ) 32871 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91354&Category=Judgment&CategoryType=Zip

  15. Delhi High Court · 07 Dec 2023
    HC - Delhi HC Dismisses Revenue’s Appeal Against Non-Existent Seller, Upholds ITAT’s Ruling.

    Cairnhill CIPEF Ltd Vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

    (2023) TaxCorp(LJ) 32869 (HC-DELHI)

  16. Delhi High Court · 07 Dec 2023
    HC - Delhi HC Upholds Verizon’s Section 80-IA Deduction Claim, Dismisses Revenue’s Appeal on Expansion of Services.

    Verizone Communications India Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX-7

    (2023) TaxCorp(LJ) 32868 (HC-DELHI) · Section 80-IA

  17. Delhi High Court · 06 Dec 2023
    HC - Delhi HC Sets Aside Pepsico India’s Final Assessment Order Due to Unintentional Failure to Notify AO.

    Pepsico India Holding Pvt. Ltd. Vs ASSESSMENT UNITI NCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE & ORS.

    (2023) TaxCorp(LJ) 32859 (HC-DELHI)

  18. Delhi High Court · 04 Dec 2023
    HC - Delhi HC Closes Writs on MFN Clause Tax Controversy, Following Supreme Court’s Nestle Judgment.

    Societe De Participations Financieres Et Industrielles Spafi Vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 32853 (HC-DELHI)

  19. Delhi High Court · 01 Dec 2023
    HC - Delhi HC Affirms Non-Taxability of Indirect Transfer of Shares, Deems Explanatory Amendments Retrospective.

    Augustus Capital PTE Ltd Vs THECOMMISSIONEROFINCOMETAX-INTERNATIONAL

    (2023) TaxCorp(LJ) 32834 (HC-DELHI) · Section 9(1)(i)

  20. Delhi High Court · 25 Nov 2023
    HC - Delhi HC Condoned 79-Day Delay in Appeal Filing, Citing Time Spent in ITAT Review.

    Resorts Consortium India Limited Vs INCOMETAXAPPEALLATETRIBUNALSMC-1

    (2023) TaxCorp(LJ) 32789 (HC-DELHI)

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