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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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

  6. 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)

  7. 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)

  8. 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

  9. 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

  10. 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)

  11. 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)

  12. 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)

  13. Delhi High Court · 03 Dec 2024
    Legal Precedent Set: Delhi HC Rules Compounding Charges under 2014 Guidelines for Assessee

    Global Visa Services Pvt. Ltd. & Anr Vs PCIT

    (2024) TaxCorp(LJ) 34520 (HC-DELHI)

  14. Delhi High Court · 12 Sep 2024
    Delhi HC Invalidates Reassessment for AY 2014-15: Legal Implications of Ashish Agarwal Judgment

    Satish Chand Jain Vs ACIT

    (2024) TaxCorp(LJ) 34503 (HC-DELHI)

  15. Delhi High Court · 10 Sep 2024
    Delhi High Court Rules Against Taxing Aircraft Leasing Receipts as Royalty Under Indian Tax Laws and India-Ireland DTAA

    The Milestone Aviation Asset Holding Group No. 25 Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34496 (HC-DELHI)

  16. Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices and Proceedings Under Sections 148A and 148, Upholding Taxpayer's Rights

    Genpact India Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34495 (HC-DELHI) · Section 148

  17. Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices for AYs 2010-11 and 2011-12: Holds AO's Reliance on Valuation Officer's Report Insufficient for Reopening Assessment

    Divine Infracon Pvt Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34494 (HC-DELHI)

  18. Delhi High Court · 27 Aug 2024
    Landmark Delhi HC Verdict: Mauritius Treaty Benefits Granted in Tiger Global - Flipkart Transaction Following Article 13(3A) of DTAA

    TIGER GLOBAL INTERNATIONAL III HOLDINGS Vs THE AUTHORITY FOR ADVANCE RULINGS (INCOME- TAX) & ORS

    (2024) TaxCorp(LJ) 34461 (HC-DELHI)

  19. Delhi High Court · 27 Aug 2024
    Delhi HC Declares Rectification Action under Section 154 Unlawful Post Settlement under VsV Act; Reiterates Provisions Ensuring Finality of Tax Disputes

    Satish Kumar Dhingra Vs Assistant/Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34460 (HC-DELHI)

  20. Delhi High Court · 24 Aug 2024
    Delhi High Court Upholds ITAT Ruling: No Additional Tax on Assessee's Share Capital from Already Taxed Undisclosed Income

    Heritage Beverages Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34450 (HC-DELHI)

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