Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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)

  6. 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)

  7. 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

  8. 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

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. Delhi High Court · 25 Nov 2024
    Delhi HC Upholds Revenue’s Authority to Initiate Reassessment Under Section 147 Despite Deficiencies in Section 153C Invocation

    NAVEEN KUMAR GUPTA Vs PR.COMMISSIONEROFINCOME TAX-7

    (2024) TaxCorp(LJ) 34681 (HC-DELHI) · Sections 147, 153C

  14. Delhi High Court · 16 Dec 2024
    Delhi HC Affirms ITAT Ruling, Recognizes Rs. 28.09 Crore Loss from Genuine Commercial Transactions of Automotive Parts Supplier

    G-TEKT INDIA PVT. LTD. Vs THE PR. COMMISSIONER OF INCOME TAX -4

    (2024) TaxCorp(LJ) 34680 (HC-DELHI)

  15. Delhi High Court · 18 Nov 2024
    Delhi HC Affirms ITAT Ruling: Penalty Under Section 271C Invalidated Due to Limitation Bar, Emphasizing Reasonable Timeframe for Tax Proceedings

    M/S ADMA SOLUTIONS PVT. LTD. (FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.) Vs COMMISSIONER OF INCOME TAX (TDS)-1

    (2024) TaxCorp(LJ) 34670 (HC-DELHI)

  16. Delhi High Court · 12 Dec 2024
    Delhi HC Upholds ITAT Ruling: NHAI Subsidy Not Subject to Withholding Tax Under Section 194C

    National Highway Authority of India Vs CIT

    (2024) TaxCorp(LJ) 34656 (HC-DELHI)

  17. Delhi High Court · 11 Dec 2024
    High Court Affirms Legality of Criminal Charges Under Black Money Act Against Chartered Accountant for AY 2017-18

    Sanjay Bhandari Vs ITO

    (2024) TaxCorp(LJ) 34655 (HC-DELHI)

  18. Delhi High Court · 09 Dec 2024
    Delhi High Court Upholds ITAT Ruling: Penalty Order Barred by Limitation Due to Delayed Initiation of Proceedings

    Turner General Entertainment Networks India Pvt. Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34651 (HC-DELHI) · Section 271C

  19. Delhi High Court · 06 Dec 2024
    Delhi HC Quashes Reassessment Notice Against Discovery Communications India for Non-Disclosure Failures

    Discovery Communications India Vs ADDL. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34643 (HC-DELHI)

  20. Delhi High Court · 27 Nov 2024
    Delhi High Court Upholds ITSC's Discretionary Grant of Immunity from Prosecution for Assessee under Section 245H

    ASM Traxim Pvt. Ltd. & Ors Vs DY.CIT

    (2024) TaxCorp(LJ) 34627 (HC-DELHI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.