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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. 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)

  2. 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

  3. 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

  4. 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

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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

  13. Delhi High Court · 04 Mar 2025
    Delhi HC Upholds Reassessment of NDTV India’s Income for AY 2008-09: Legal Grounds Established in Earlier SC Ruling

    New Delhi Television Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34894 (HC-DELHI)

  14. Delhi High Court · 05 Mar 2025
    Delhi High Court Declares Lack of Jurisdiction for Revenue Appeal Arising from Amritsar Assessment

    Chemester Food Industries Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34890 (HC-DELHI)

  15. Delhi High Court · 27 Feb 2025
    Delhi HC Invalidates Reassessment Notice for AY 2013-14 Due to Exceeding Limitation Period

    Ram Balram Buildhome Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34885 (HC-DELHI)

  16. Delhi High Court · 04 Apr 2025
    Delhi High Court Affirms ITAT Ruling Granting Section 10A Benefits to American Express India’s New AEGSC (STP) Unit

    American Express India Pvt Ltd Vs CIT

    (2025) TaxCorp(LJ) 34873 (HC-DELHI) · Section 10A

  17. Delhi High Court · 04 Apr 2025
    Delhi HC Affirms Reassessment Principles Established in Rajeev Bansal and Ashish Agarwal: Directs AOs to Re-evaluate Show Cause Notices Under Section 148

    Kanwaljeet Kaur Vs ACIT

    (2025) TaxCorp(LJ) 34869 (HC-DELHI)

  18. Delhi High Court · 31 Jan 2025
    Remfry & Sagar Vs PCIT

    Remfry & Sagar Vs PCIT

    (2025) TaxCorp(LJ) 34861 (HC-DELHI)

  19. Delhi High Court · 01 Feb 2025
    Court Overrules CBDT Circular Limiting Refund Petitions – Sun Pharma Gains Significant Legal Victory

    Sun Pharmaceutical Industries Ltd Vs ITO

    (2025) TaxCorp(LJ) 34860 (HC-DELHI)

  20. Delhi High Court · 11 Feb 2025
    Delhi HC Upholds ITAT's Ruling Against Defective Assessment Order on Non-Existent Entity and Dismisses Revenue Appeal

    Vedanta Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34825 (HC-DELHI) · Section 292B

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