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PBPTAT - Benami Nature of Transactions Upheld by SAFEMA Tribunal: Disclosure of Income Not a Shield Against Attachment Orders
Swagatma Enclave Pvt. Ltd Vs The Initiating Officer Apr 10, 2026
(2026) TaxCorp(LJ) 37955 (HC-DELHI)
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Delhi High Court Rules Reimbursement Rights for Customer Claims as ‘Assets’; Quashes Reassessment Notice for AY 2013-14, Upholds Validity for AY 2015-16 in Huawei Telecommunications Case
Huawei Telecommunications (India) Company Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37921 (HC-DELHI)
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Delhi High Court Quashes Non-Speaking Rejection of MakeMyTrip’s Nil/Lower TDS Certificate Application under Section 197—Emphasizes Mandatory Consideration of Rule 28AA Parameters and Prior Consistency
Make Mytrip (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37859 (HC-DELHI)
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Delhi High Court Quashes 20% Demand on Oravel Stays Ltd: Tribunal’s Findings on TDS Disallowance Overlooked by Tax Authorities
Oravel Stays Limited Vs CIT
(2026) TaxCorp(LJ) 37823 (HC-DELHI)
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Delhi High Court Overturns ITAT’s Order: Orders Fresh Inquiry into Trust’s 12AB & 80G Registrations Due to Non-Submission of Documents
Kush Innovative Foundation Vs CIT
(2026) TaxCorp(LJ) 37750 (HC-DELHI) · Section 12AB, 80G
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Delhi High Court Invalidates Late Reassessment Proceedings Against Samajwadi Party for AY 2014-15: Section 148 Notice Held Time-Barred
Samajwadi Party Vs DCIT
(2026) TaxCorp(LJ) 37738 (HC-DELHI)
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Delhi High Court Invalidates Reassessment Notice for AY 2016-17: Limitation Under Section 153A Strictly Confined to 6 Assessment Years Absent Asset Representation
Smart Chip Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37735 (HC-DELHI) · Section 153A
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Delhi High Court Upholds Non-Taxability of Centralised Service Receipts as FIS under India-USA DTAA in Hotel Sector Cross-Border Transactions
Six Continents Hotels Inc. Vs The CIT
(2026) TaxCorp(LJ) 37734 (HC-DELHI)
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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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