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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. 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)

  2. 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)

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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)

  8. 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

  9. 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

  10. 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)

  11. 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

  12. 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)

  13. Delhi High Court · 07 Oct 2023
    HC - Faulty 'Reason to Believe' on Non-Filing Leads Delhi HC to Overturn Reassessment Notice.

    TARLOCHAN LAL GOEL Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32478 (HC-DELHI)

  14. Delhi High Court · 30 Sep 2023
    HC - Delhi HC Stands Firm on Reassessment Notice Timelines, Rejects Technicalities in Review Petition.

    Raminder Singh Vs ASSISSTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32440 (HC-DELHI) · Section 149(1)

  15. Delhi High Court · 30 Sep 2023
    HC - Delhi HC Modifies Travel Restrictions on Assessee; Weighs Career Impact and Lack of Criminal Proceedings.

    Prateek Chitkara Vs UNION OF INDIA AND ORS

    (2023) TaxCorp(LJ) 32437 (HC-DELHI)

  16. Delhi High Court · 30 Sep 2023
    HC - Delhi HC Allows Delayed PF Contribution Due to National Holiday: Upholds Employee's Benefit in Line with General Clauses Act.

    Pepsico India Holding Pvt. Ltd. Vs PR. COMMISSIONER OF INCOME TAX-7

    (2023) TaxCorp(LJ) 32436 (HC-DELHI)

  17. Delhi High Court · 21 Sep 2023
    HC - Delhi HC Nullifies Sumitomo's TDS-Default Order of Rs.3,000 Cr.: Points Out Jurisdictional Overreach.

    Sumitomo Mitsui Financial Group Inc. Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32390 (HC-DELHI)

  18. Delhi High Court · 15 Sep 2023
    HC - Delhi HC Sets Aside Reassessment Proceedings Over Foreign Remittance Issue for Singapore Entity.

    Quickroutes Internatioanl Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32366 (HC-DELHI)

  19. Delhi High Court · 18 Sep 2023
    HC - Delhi HC Upholds Refund on Excess Tax Beyond 20% Limit, Considers TDS & TCS.

    Orion Security Solutions P. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32364 (HC-DELHI)

  20. Delhi High Court · 12 Sep 2023
    HC - Delhi High Court Rules 'Brand Names' Qualify for Depreciation as Intangible Assets under Section 32(1)(ii).

    Kuantum Papers Ltd Vs PR. COMMISSIONER OFLNCOME TAX -1

    (2023) TaxCorp(LJ) 32321 (HC-DELHI)

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