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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. Delhi High Court · 07 Aug 2025
    Delhi High Court Nullifies Income Tax Prosecution Based on Unverified Foreign Bank Account Allegations, Citing Complete Lack of Evidentiary Support

    Anurag Dalmia Vs INCOME TAX OFFICE

    (2025) TaxCorp(LJ) 36589 (HC-DELHI)

  2. Delhi High Court · 03 Aug 2025
    Delhi High Court Upholds Validity of Criminal Proceedings Against Assessee for Tax Offences: Dismisses Petition Challenging Sanction and Filing Authority

    Raj Kumar Kedia Vs Income Tax Office

    (2025) TaxCorp(LJ) 36579 (HC-DELHI)

  3. Delhi High Court · 27 Jul 2025
    Delhi High Court Quashes Section 68 Addition: No Tax on Company for Shareholder’s Alleged Undervalued Share Transfer—No Direct Property Transfer by Company

    Snerea Properties Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36527 (HC-DELHI) · Section 68

  4. Delhi High Court · 17 Jul 2025
    Delhi High Court Overturns AO’s Denial of NIL TDS Certificate; Reaffirms Supreme Court's Engineering Analysis Precedent as Binding on Revenue

    OVID Technologies Inc. Vs DCIT

    (2025) TaxCorp(LJ) 36515 (HC-DELHI)

  5. Delhi High Court · 17 Jul 2025
    Delhi High Court Remands NIL Withholding Certificate Dispute: Fresh Consideration Directed on Capital Gains Withholding for India-US Share Transfer

    Bray Controls South East Asia Pte Ltd Vs CIT

    (2025) TaxCorp(LJ) 36514 (HC-DELHI)

  6. Delhi High Court · 16 Jul 2025
    Delhi High Court Rules Genpact’s E-License Portal Receipts Not Taxable as FTS under India-UK DTAA: No ‘Make Available’ of Technology or Know-How

    Tungsten Automation England Limited Vs DCIT

    (2025) TaxCorp(LJ) 36508 (HC-DELHI)

  7. Delhi High Court · 21 Jul 2025
    Delhi High Court Quashes Reassessment Order under Section 148A(d) for AY 2017-18: Order Held Beyond Scope of Show Cause Notice Alleging Foreign Remittances

    Independent News Service Pvt. Ltd Vs The Assessing Officer

    (2025) TaxCorp(LJ) 36486 (HC-DELHI) · Section 148A(d)

  8. Delhi High Court · 17 Jul 2025
    Delhi High Court Upholds ITAT Relief on Section 50C Addition, Affirms Circle Rate at Transaction Date as Decisive for FY 2013-14

    Thomson Press (India) Ltd Vs PCIT

    (2025) TaxCorp(LJ) 36484 (HC-DELHI) · Section 50C

  9. Delhi High Court · 13 Jun 2025
    Delhi High Court Orders Revenue to Grant Full TDS Credit to NRI Seller Despite Buyers’ Procedural Error in TDS Return Filing

    Parag Keshav Bopardikar Vs ITO

    (2025) TaxCorp(LJ) 35376 (HC-DELHI)

  10. Delhi High Court · 05 Jun 2025
    Delhi High Court Confirms No Taxable Perquisite on Allotment of 10% Shares in Exchange for Interest in Escort Heart Institute: Revenue’s Appeal Dismissed

    Naresh K Trehan Vs CIT

    (2025) TaxCorp(LJ) 35351 (HC-DELHI)

  11. Delhi High Court · 05 Jun 2025
    Delhi High Court Mandates Swift Disposal of 8-Year-Old CIT(A) Appeal, Sets Eight-Week Deadline for Decision

    Savista Global Solutions Private Limited Vs NATIONAL FACELESS APPEAL CENTRE &ORS.

    (2025) TaxCorp(LJ) 35350 (HC-DELHI)

  12. Delhi High Court · 05 Jun 2025
    Delhi High Court Quashes Income Escapement Notice Issued Beyond Limitation under Section 149; Purchase-Sale Transaction of Shares Not Attributable to Relevant Assessment Year

    Manjeet Kaur Duggal Vs ITO

    (2025) TaxCorp(LJ) 35349 (HC-DELHI) · Section 149(1)(a)

  13. Delhi High Court · 27 May 2025
    Delhi High Court Upholds Deletion of Addition under Section 68; Recognizes Taxation of Inflated Purchase Proceeds in Hands of Group Entity

    R B Farms And Estates Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35341 (HC-DELHI)

  14. Delhi High Court · 27 May 2025
    Delhi High Court Overturns Reassessment for Alleged Penny Stock Gains in DMC Shares, Citing Lack of Specific Evidence and Independent Application of Mind

    CNB FINWIZ LTD Vs DCIT

    (2025) TaxCorp(LJ) 35337 (HC-DELHI)

  15. Delhi High Court · 28 May 2025
    Delhi High Court Sets Aside Section 153C Notice for AY 2021-22: Absence of Incriminating Material Fatal to Reassessment Proceedings

    Panch Tatva Promoters Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35336 (HC-DELHI) · Section 153C

  16. Delhi High Court · 29 May 2025
    Delhi High Court Upholds Revenue’s Revisionary Powers: Assessment Order Set Aside for Lack of Inquiry and Verification of Sundry Creditors

    Delhi Gurgaon Super Connectivity Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35333 (HC-DELHI) · Section 263

  17. Delhi High Court · 22 May 2025
    Delhi High Court Affirms ITAT’s Addition of Bogus Bank Liabilities, Finds No Substantial Question of Law in Real Estate Assessee’s Appeal

    Harsha Associates Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 35300 (HC-DELHI)

  18. Delhi High Court · 13 Aug 2025
    Delhi High Court Overturns Rejection of DTVSV Settlement Application: Subsequent Non-Claim of Loss Not a Bar for AY Dispute Resolution

    IE VENTURE FUND Vs PCIT

    (2025) TaxCorp(LJ) 35299 (HC-DELHI)

  19. Delhi High Court · 21 Jul 2025
    Delhi High Court Quashes Revenue’s Appeal in Multiple Re-Assessment Saga; Assessee Cleared of Bogus Purchase Allegations

    GARG ACRYLIC LTD Vs PCIT

    (2025) TaxCorp(LJ) 35298 (HC-DELHI)

  20. Delhi High Court · 19 May 2025
    Delhi High Court Invalidates Reassessment Proceedings for AY 2013-14 Due to Time-Barred Notice under Section 148

    ADM Agro Industries Latur And Vizag Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35295 (HC-DELHI)

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