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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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)

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

    Remfry & Sagar Vs PCIT

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

  7. 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)

  8. 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

  9. Delhi High Court · 07 Feb 2025
    Delhi High Court Denies Validity of Successive Notices under Section 148A(b) for Income Escaped Assessment

    Capital Property Consultants Vs ACIT

    (2025) TaxCorp(LJ) 34815 (HC-DELHI) · Section 148A(b)

  10. Delhi High Court · 07 Feb 2025
    Delhi HC Endorses ITAT Decision on Secondment of Employees by Samsung Korea, Upholding Taxation Principles Under India-Korea DTAA

    SAMSUNG ELECTRONICS CO. LTD Vs THE PCIT

    (2025) TaxCorp(LJ) 34808 (HC-DELHI)

  11. Delhi High Court · 28 Jan 2025
    Delhi High Court Upholds Reassessment Proceedings, Dismissing Assessee's Claims of Insufficient Time to Respond

    Abhishek Bansal Vs ITO

    (2025) TaxCorp(LJ) 34788 (HC-DELHI)

  12. Delhi High Court · 20 Jan 2025
    Delhi High Court Affirms Assessee’s Long-term Capital Gains Exemption Under Section 10(38), Dismissing Revenue’s Claims

    Hespera Reality Pvt. Ltd Vs The PCIT

    (2024) TaxCorp(LJ) 34762 (HC-DELHI) · Sections 10(38), 115JB

  13. Delhi High Court · 09 Apr 2025
    Delhi High Court Nullifies Impugned Certificate Under DTVSV Act, Confirming Finality of Settlements Made by Tax Declarants

    S A N Garments Manufacturing Private Limited Vs Pr Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34755 (HC-DELHI)

  14. Delhi High Court · 09 Apr 2025
    Delhi High Court Rules Interest on Borrowed Funds Temporarily Held in Deposits Constitutes Capital Expenditure in International Coal Ventures Case

    International Coal Ventures Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34753 (HC-DELHI)

  15. Delhi High Court · 09 Jan 2025
    Delhi High Court Affirms ITAT Ruling: No Valid Reassessment Actions Due to Non-compliance with Section 150

    CAPITAL POWER SYSTEMS LTD Vs THE PR. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34748 (HC-DELHI) · Section 150

  16. Delhi High Court · 08 Jan 2025
    Delhi HC Upholds ITAT's Ruling Favoring Genpact Consulting in Section 263 Challenge

    Genpact Consulting Singapore Pte Ltd Vs CIT

    (2024) TaxCorp(LJ) 34743 (HC-DELHI) · Section 263

  17. Delhi High Court · 08 Jan 2025
    Delhi HC Overturns AO's Order on Withholding Tax Calculation for Foreign Assessee, Mandates Expense Consideration

    Travelport International Operations Limited Vs DCIT

    (2024) TaxCorp(LJ) 34742 (HC-DELHI)

  18. Delhi High Court · 08 Jan 2025
    Western Union Financial Services Not Subject to Permanent Establishment (PE) in India

    Western Union Financial Services Inc. Vs DIRECTOR OF INCOME TAX INTN'L

    (2024) TaxCorp(LJ) 34740 (HC-DELHI)

  19. Delhi High Court · 03 Jan 2025
    Delhi HC Urges CBDT to Extend Direct Tax Vivad Se Vishwas Scheme to Taxpayers Amid Appeal Time Constraints

    NAVEEN KUMAR AGGARWAL Vs CENTRAL BOARD OF DIRECT TAXES & ANR

    (2024) TaxCorp(LJ) 34729 (HC-DELHI)

  20. Delhi High Court · 16 Dec 2024
    Delhi HC Affirms Assessee's Eligibility for DTVSV Benefits Amidst Pending Review Petition

    NRA Iron and Steel Pvt. Ltd. Vs Income tax Department & Ors.

    (2024) TaxCorp(LJ) 34687 (HC-DELHI)

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