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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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

  7. 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)

  8. 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)

  9. Delhi High Court · 26 Nov 2024
    Judicial Scrutiny on Faceless Reassessment: Delhi HC Upholds Validity Against Assessees' Challenge

    T.K.S. Builders Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 34626 (HC-DELHI)

  10. Delhi High Court · 26 Nov 2024
    Delhi High Court Overturns Reassessment Notices, Emphasizing Limitation Periods Under Old Regime

    Felix Generics Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34591 (HC-DELHI) · Section 149(1)(b)

  11. Delhi High Court · 14 Oct 2024
    CBDT's Authority Upheld: ACIT/DCIT (Intl Tax) Empowered to Issue Sec. 143(2) Notices

    Ambience Towers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34588 (HC-DELHI) · Section 143(2)

  12. Delhi High Court · 11 Nov 2024
    Delhi HC Orders Recalculation of Refund Interest for AY 2017-18: Emphasizes Timely Compensation for Delayed Refunds

    Nokia Solutions and Networks India Pvt Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34579 (HC-DELHI) · Section 244A

  13. Delhi High Court · 27 Sep 2024
    Delhi HC Renders Judgment on Assessment Proceedings Post-Merger, Upholds Maruti Suzuki Rationale

    International Hospital Limited Vs DCIT

    (2024) TaxCorp(LJ) 34545 (HC-DELHI) · Section 292B

  14. Delhi High Court · 26 Sep 2024
    Delhi HC Clarifies Limitations on Re-assessment Powers, Emphasizing Importance of Timeliness in Tax Proceedings

    ARN Infrastructures India Limited Vs ACIT

    (2024) TaxCorp(LJ) 34544 (HC-DELHI)

  15. Delhi High Court · 23 Sep 2024
    Information Provided by Assessee Not Considered Undisclosed Income: Delhi HC Dismisses Writ Petition

    Mohinder Pal Singh Bhasin Vs UNION OF INDIA & ANR

    (2024) TaxCorp(LJ) 34537 (HC-DELHI)

  16. Delhi High Court · 04 Nov 2024
    Delhi High Court Decides on the Validity of TOLA Authorisation in Omnipresent Credits Case Following Reassessment Procedures

    Abhinav Jindal HUF Vs ITO

    (2024) TaxCorp(LJ) 34528 (HC-DELHI) · Section 151

  17. Delhi High Court · 20 Sep 2024
    Delhi HC Rules Remittance of Interest for Loan Repayment Exempt from Withholding Tax under India-Germany DTAA

    Moser Baer India Ltd Vs ITO

    (2024) TaxCorp(LJ) 34527 (HC-DELHI) · Section 195

  18. Delhi High Court · 20 Sep 2024
    Delhi High Court Upholds Assessee's Right to Rectification of Form 3 Under the Vivad Se Vishwas Act

    Fresh Pet Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34526 (HC-DELHI)

  19. Delhi High Court · 19 Sep 2024
    Nokia Solutions Case: Delhi HC Full Bench Clarifies Profit Attribution for Permanent Establishments

    Hyatt International Southwest Asia Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34524 (HC-DELHI)

  20. Delhi High Court · 19 Sep 2024
    Bajaj Allianz Denied TDS Credit Quashed by Delhi High Court: Legal Precedent Set for Tax Credit Claims

    Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen Vs The CIT

    (2024) TaxCorp(LJ) 34523 (HC-DELHI)

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