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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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

  8. 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

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. Delhi High Court · 18 May 2025
    Delhi HC Rules Assessment Order Under Section 153A is Time-Barred Due to Invalid Information Request under India-Switzerland DTAA

    Sneh Lata Sawhney Vs The PCIT

    (2025) TaxCorp(LJ) 35291 (HC-DELHI)

  14. Delhi High Court · 15 May 2025
    PVR Ltd. Wins Landmark Case as Delhi HC Upholds Treatment of Entertainment Tax Subsidy as Capital Receipt

    PVR Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35282 (HC-DELHI)

  15. Delhi High Court · 08 May 2025
    Delhi High Court Overturns Assessment Order: AOC Required to Reconsider Export Claims Under Section 148A(d)

    Umesh Chandra Sharma Vs The ITO

    (2025) TaxCorp(LJ) 35242 (HC-DELHI)

  16. Delhi High Court · 30 Apr 2025
    Delhi High Court Upholds ITAT Ruling: No Income Earned from Sale of Fly Ash Provided by NTPC

    NTPC Vidyut Vyapar Nigam Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35213 (HC-DELHI)

  17. Delhi High Court · 28 Apr 2025
    Delhi HC Overrules Notice Issued Under Section 149(1) for AY 2018-19 Due to Limitation Expiry and Insufficient Income for Escaped Assessment

    L-1 Identity Solutions Operating Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35207 (HC-DELHI) · Section 149(1A)

  18. Delhi High Court · 08 Apr 2025
    Delhi HC Overturns Reassessment of Ernst and Young EMEIA Services, Criticizes Revenue's Grounds for Action

    Ernst And Young Emeia Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 35103 (HC-DELHI)

  19. Delhi High Court · 28 Apr 2025
    Lufthansa Cargo AG Secures Legal Victory in Delhi HC: Court Overturns AO’s Reduced Withholding Tax Order

    Lufthansa Cargo AG Vs ACIT

    (2025) TaxCorp(LJ) 35085 (HC-DELHI) · Section 197

  20. Delhi High Court · 28 Apr 2025
    Delhi HC Rules in Favor of Huawei Telecommunications: Refund for AY 2020-21 Cannot Be Adjusted Against Previous Demands

    Huawei Telecommunications India Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35084 (HC-DELHI)

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