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Delhi High Court Orders CIT(E) to Condon Delay in Form 10B Filing for AY 2022-23, Emphasizes Genuine Hardship and Charitable Status
Fiitjee Foundation For Education Research And Trainings Vs CIT
(2026) TaxCorp(LJ) 37693 (HC-DELHI)
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Delhi High Court Clarifies Limitation Trigger under Sec. 153C: Limitation Period for 'Other Person' Runs from Actual Handing Over of Documents, Not Search Date
Carol Infrastructure Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37692 (HC-DELHI) · Section 153C
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Delhi High Court Rules No Royalty on Cross Charges for Software Use Under Article 12(3) of India-US DTAA, Orders ‘NIL’ Withholding Certificate
Aecom Technical Services Inc. Vs ITO
(2026) TaxCorp(LJ) 37671 (HC-DELHI)
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Delhi High Court Upholds Validity of Reassessment Notice under Section 148A in Absence of Proof of Goods Movement for Purchases Worth Rs. 52.68 Lakhs
J And G International Vs ACIT
(2026) TaxCorp(LJ) 37662 (HC-DELHI) · Section 148A(b)
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Delhi High Court Quashes TDS Demand Order as Barred by Limitation under Section 201(3) Despite Prior Writ in Assessee’s Case Involving EDC Payments to HUDA
Swiftrans International Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 37661 (HC-DELHI) · Section 201(3)
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Delhi High Court Rules Accommodation Entry Providers Not Taxable on Unexplained Credits; Tax Liability Rests with Beneficiaries—Section 68 Invoked Only on Real Recipients
Third Generation Traders Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37660 (HC-DELHI)
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Delhi High Court Invalidates Reassessment Proceedings Due to Jurisdictional Defect: Section 148 Notice Issued in Name of Deceased Assessee Quashed
Laxmi Devi (Since Deceased) Vs ACIT
(2026) TaxCorp(LJ) 37659 (HC-DELHI)
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Delhi High Court Upholds Substantive Right to Foreign Tax Credit Despite Delay in Filing Form 67, Directs Revenue to Grant Relief Without Remand
REAL TIME DATA SERVICES PRIVATE LIMITED Vs PCIT
(2026) TaxCorp(LJ) 37594 (HC-DELHI) · Section 264
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Delhi High Court Quashes 15% TDS Certificate, Orders NIL Rate Under Section 197 for Distribution Fees Not Constituting Royalty
Financial and Risk Organisation Limited Vs The ITO
(2026) TaxCorp(LJ) 37590 (HC-DELHI)
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Delhi High Court Upholds No Disallowance Under Section 40(a)(i) for External Development Charges Not Claimed as Expenditure by Assessee
Bharti Land Limited Vs PCIT
(2026) TaxCorp(LJ) 37514 (HC-DELHI) · Section 40(a)(i)
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Delhi High Court Affirms: Reassessment Based Solely on Audit Opinion Invalid under Section 148, Upholds ITAT in NTPC Case
NTPC Ltd. Vs PCIT
(2026) TaxCorp(LJ) 37511 (HC-DELHI)
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Delhi High Court Directs Issuance of ‘Nil’ Withholding Certificate under Section 197, Rebukes Revenue’s Delay and Mechanical Refusal Despite Previous Judicial Order
Aecom Intercontinental Holdings Uk Ltd Vs ACIT
(2026) TaxCorp(LJ) 37510 (HC-DELHI) · Section 197
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Delhi HC Directs Fresh TDS Certificate at 0.5% for Travelport; Holds Entire Commission to Indian Agents Deductible from Attributed Revenue
Travelport International Operations Limited Vs DCIT
(2026) TaxCorp(LJ) 37494 (HC-DELHI)
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Delhi High Court Sets Aside AO’s Nil Withholding Certificate Order for Nord Anglia Education Over Non-Compliance with Rule 28AA Mandate
Nord Anglia Education Limited Vs DCIT
(2026) TaxCorp(LJ) 37447 (HC-DELHI) · Section 197
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Delhi High Court Holds No Service PE for E&Y LLP: Physical Presence Essential Under Article 5(2)(k) of India-UK DTAA; Nil Withholding Certificate Rejection Set Aside
Ernst And Young LLP Vs ACIT
(2026) TaxCorp(LJ) 37446 (HC-DELHI) · Section 195
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Delhi High Court Rebukes ITAT Bench for Refusing Jurisdiction, Restores 200 Sahara India Appeals for Merits Adjudication
Sahara India Ltd Vs Income Tax Appellate Tribunal
(2026) TaxCorp(LJ) 37441 (HC-DELHI)
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Delhi High Court: Limitation Extension Denied for AO’s Improper FT&TR Reference in AY 2017-18 Assessment—Assessment Quashed
Sanjay Jain Vs PCIT
(2026) TaxCorp(LJ) 37440 (HC-DELHI) · Section 153B
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Delhi High Court Halts Recovery of Demand from Start-Up Over Section 80-IAC Deduction: Calls for Urgent Amendments to Rule 18BBB and Form 10CCB
Eradicatus Infectus Pvt Ltd (Formerly Known As Genestore India Pvt Ltd) Vs DCIT
(2026) TaxCorp(LJ) 37422 (HC-DELHI)
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Delhi High Court Quashes Assessment Order: Mandates Proof of Service of DRP Objections on AO to Safeguard Assessee Rights in Faceless Proceedings
Express Freight Consortium Vs Assessment Unit, Income-Tax Department & Ors.
(2026) TaxCorp(LJ) 37421 (HC-DELHI)
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Delhi High Court Strikes Down 10% TDS Certificate: Directs Nil Rate Deduction for Foreign Company; Criticizes Arbitrary Tax Administration Affecting Ease of Doing Business
SFDC Ireland Limited Vs CIT
(2026) TaxCorp(LJ) 37407 (HC-DELHI)
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