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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. Delhi High Court · 25 Nov 2023
    HC - Delhi High Court Rules Assessment Order Invalid in Absence of Notice under Section 143(2) - Section 292BB Not Applicable.

    PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 VERSUS GRAND EXPRESS DEVELOPERS PVT. LTD.

    (2023) TaxCorp(LJ) 32787 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91251&Category=Judgment&CategoryType=Zip

  2. Delhi High Court · 20 Nov 2023
    HC - Delhi HC Orders Seized Cash to be Treated as Advance Tax, Directs Refund with Interest.

    Ashok Kumar Aggarwal Vs ASSTT. COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32746 (HC-DELHI) · Section 132B

  3. Delhi High Court · 20 Nov 2023
    HC - Delhi HC Redefines Jubilant Foodworks' Assessment Order as Draft, Opens Way for Objections.

    Jubilant Food works Ltd Vs NATIONAL FACELESS ASSESSMENT CENTRE

    (2023) TaxCorp(LJ) 32745 (HC-DELHI)

  4. Delhi High Court · 16 Nov 2023
    HC - Delhi High Court Strikes Down CBDT's Reassessment Extension as Contrary to Income Tax Act Provisions.

    Ganesh Dass Khanna & Ors. Vs INCOME TAX OFFICER AND ANR

    (2023) TaxCorp(LJ) 32719 (HC-DELHI) · Section 149(1)

  5. Delhi High Court · 09 Nov 2023
    HC - Delhi HC Validates Reassessment on Misused Foreign Contributions: Enviornics Trust Case.

    Enviornics Trust Vs THE DCIT

    (2023) TaxCorp(LJ) 32700 (HC-DELHI)

  6. Delhi High Court · 07 Nov 2023
    HC - Delhi HC Quashes TDS Certificate for E-commerce Participant, Demands Rationale.

    Shreyash Retail Private Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32690 (HC-DELHI)

  7. Delhi High Court · 03 Nov 2023
    HC - Delhi High Court Cancels Demand Notices Post-Resolution Plan Approval, Emphasizes Revenue's Obligation to Lodge Claims Timely.

    Rishi Ganga Power Corporation Ltd Vs ASSISTANTCOMMISSIONEROFINCOMETAX

    (2023) TaxCorp(LJ) 32661 (HC-DELHI)

  8. Delhi High Court · 02 Nov 2023
    HC - Delhi High Court Cancels Rs. 257 Crore Tax Claim on Tata Steel Post Bhushan Steel Takeover.

    Tata Steel Limited Vs DEPUTYCOMMISSIONEROFINCOMETAX

    (2023) TaxCorp(LJ) 32659 (HC-DELHI)

  9. Delhi High Court · 01 Nov 2023
    HC - Delhi High Court Upholds Depreciation Claim on Passive Telecom Towers and Allows Deductions on Interest and Loan Processing Fees.

    Indus Towers Ltd Vs PR.COMMISSIONEROFINCOMETAX-4

    (2023) TaxCorp(LJ) 32650 (HC-DELHI) · Section 32(1)

  10. Delhi High Court · 01 Nov 2023
    HC - Delhi High Court Upholds Taxpayer Rights, Quashes Time-Barred Income Tax Notices.

    SMC Comtrade Ltd Vs ASST. COMMISSIONEROFINCOME-TAX

    (2023) TaxCorp(LJ) 32649 (HC-DELHI) · Section 143(2)

  11. Delhi High Court · 31 Oct 2023
    HC - Delhi High Court Defines Limitation Boundaries in Penalty Proceedings: A Strict Interpretation of Section 275 (1)(c).

    PR. COMMISSIONER OF INCOME TAX (CENTRAL -II) , DELHI VERSUS THAPAR HOMES LIMITED

    (2023) TaxCorp(LJ) 32639 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90982&Category=Judgment&CategoryType=Zip

  12. Delhi High Court · 31 Oct 2023
    HC - Delhi High Court Clarifies Income Accrual: Exclusions under Marketing Assistance Programme.

    PR. COMMISSIONER OF INCOME TAX-12 VERSUS M/S. NEW DELHI TYRE HOUSE

    (2023) TaxCorp(LJ) 32638 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90983&Category=Judgment&CategoryType=Zip

  13. Delhi High Court · 30 Oct 2023
    HC - Delhi High Court Upholds Tribunal's Decision: Non-Compete Fee Deemed as Capital Receipt.

    THE COMMISSIONER OF INCOME TAX-III VERSUS M/S. SAEED MUSTAFA SHERVANI (VICE VERSA)

    (2023) TaxCorp(LJ) 32631 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90970&Category=Judgment&CategoryType=Zip

  14. Delhi High Court · 28 Oct 2023
    HC - Delhi High Court Overturns Reassessment Order Citing Violation of Natural Justice Principles.

    SHRI PRADYOT K. MISRA VERSUS ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32618 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90926&Category=Judgment&CategoryType=Zip

  15. Delhi High Court · 23 Oct 2023
    HC - Delhi HC Declares IT & Admin Services by Bio-Rad Singapore Not FTS; 'Make Available' Criteria Unsatisfied.

    Bio-Rad Laboratories (Singapore) Pte Ltd Vs THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1

    (2023) TaxCorp(LJ) 32595 (HC-DELHI)

  16. Delhi High Court · 21 Oct 2023
    HC - Doctrine of Mutuality Triumphs: Delhi HC Rules in Favor of Swiss-based Verein, Exempting Member Contributions from Tax.

    THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI VERSUS DELOITTE TOUCHE TOHMASTU

    (2023) TaxCorp(LJ) 32584 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90872&Category=Judgment&CategoryType=Zip

  17. Delhi High Court · 18 Oct 2023
    HC - Delhi HC Overturns Assessment Order: Highlights Importance of Draft Order Procedures.

    Sinogas Management Pte Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 32563 (HC-DELHI) · Section 144C

  18. Delhi High Court · 14 Oct 2023
    HC - Delhi HC Pushes Revenue for Quick Refunds: Exchequer's Growing Burden Under Spotlight.

    AON Consulting Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32536 (HC-DELHI)

  19. Delhi High Court · 12 Oct 2023
    HC - Delhi High Court Sides with Assessee, Dismisses Revenue's Allegations of Financial Missteps Involving Mauritian Entity.

    Azure Retreat Pvt Ltd Vs PR. COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32517 (HC-DELHI) · Section 68

  20. Delhi High Court · 10 Oct 2023
    HC - Delhi HC Clarifies Expenditure Classification for Hyatt Regency: Emphasizes Legal Interpretation Over Bookkeeping Practices.

    Asian Hotels Ltd Vs COMMISSIONER OF INCOME TAX-I

    (2023) TaxCorp(LJ) 32498 (HC-DELHI)

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