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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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

  8. 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)

  9. Delhi High Court · 03 May 2025
    Delhi High Court Upholds Reassessment Proceedings Based on Investigation Report Linking Assessee to Accommodation Entries

    Ganesh Ganga Insvestments Pvt Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35073 (HC-DELHI)

  10. Delhi High Court · 22 Mar 2025
    Delhi HC Endorses ITAT and CIT(A) Ruling Affirming Exemption for Indian Broadcasting Foundation under Section 11 and 12, Concluding No Violation of Investment Regulations

    Indian Broadcasting Foundation Vs CIT

    (2025) TaxCorp(LJ) 35027 (HC-DELHI) · Sections 11, 12

  11. Delhi High Court · 07 Apr 2025
    Delhi HC Permits Asset Reconstruction Cost as Deductible Business Expense; Remands Interest Deduction Case Back to Revenue for Reassessment

    Vodafone Mobile Services Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 34984 (HC-DELHI) · Section 37

  12. Delhi High Court · 22 Mar 2025
    Delhi HC Upholds Central Government's Authority to Reject Assessee's Request for Relaxation of Rule 9C Conditions under Section 72A

    Cargill India Private Limited Vs Central Board Of Direct Taxes

    (2025) TaxCorp(LJ) 34974 (HC-DELHI) · Section 72A

  13. Delhi High Court · 18 Mar 2025
    Employee Shielded from Employer's Default: Delhi HC Quashes Revenue Demand Notices

    Latha Viswanathan Vs ACIT

    (2025) TaxCorp(LJ) 34955 (HC-DELHI)

  14. Delhi High Court · 19 Mar 2025
    Delhi HC Rules Cross Objections in Section 260A Appeals Not Maintainable, Upholds Revenue's Position

    Nagar Dairy Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34953 (HC-DELHI)

  15. Delhi High Court · 04 Mar 2025
    Delhi HC Overturns ITAT Ruling: Bad Debt Write-off by Guarantor Not Justified

    WGF Financial Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34952 (HC-DELHI)

  16. Delhi High Court · 01 Apr 2025
    Delhi High Court Invalidates Reassessment for AY 2009-10, Upholds Assessee's Complete Disclosure

    Maruti Suzuki India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34927 (HC-DELHI)

  17. Delhi High Court · 28 Mar 2025
    Nokia Networks OY Exonerated on Permanent Establishment Grounds by Delhi HC

    Nokia Networks OY Vs The CIT

    (2025) TaxCorp(LJ) 34917 (HC-DELHI)

  18. Delhi High Court · 06 Mar 2025
    Freight Logistics Support Services Not Classified as FTS under India-US DTAA

    Expeditors International of Washington Inc Vs CIT

    (2025) TaxCorp(LJ) 34907 (HC-DELHI)

  19. Delhi High Court · 06 Mar 2025
    Delhi HC Overturns Revenue's Withholding Tax Directive for SFDC Ireland, Mandates Nil Tax Certification

    SFDC Ireland Limited Vs CIT

    (2025) TaxCorp(LJ) 34906 (HC-DELHI) · Section 197(1)

  20. Delhi High Court · 03 Mar 2025
    Delhi High Court Upholds Revenue's Appeal, Citing Justified Invocation of Section 263 Against Tax Deduction Under Section 80IA

    Celebi Delhi Cargo Management India Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34901 (HC-DELHI) · Sections 80IA, 263

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