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Landmark Rulings

Delhi High Court — Direct Tax

1,066 rulings

  1. Delhi High Court · 22 Aug 2024
    Delhi High Court Orders Full TDS Credit to ESS Singapore Branch, Quashes AO's Restrictive Order

    ESS Singapore Branch Vs DCIT

    (2024) TaxCorp(LJ) 34444 (HC-DELHI)

  2. Delhi High Court · 21 Aug 2024
    Delhi High Court Quashes DRP Directions on Share Transfer Under Section 56(2)(viib), Remits Case for Fresh Examination

    FIS Payment Solutions And Services India Private Limited Vs THE UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34439 (HC-DELHI) · Section 56(2)(viib)

  3. Delhi High Court · 19 Aug 2024
    Delhi High Court Quashes Reassessment Notice Under Section 148, Holds Revenue's View Erroneous

    Vedanta Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34431 (HC-DELHI)

  4. Delhi High Court · 16 Aug 2024
    Delhi High Court Quashes Reassessment Proceedings for AYs 2013-14 and 2014-15, Holds Digital Filing of Audit Report Not Fatal to Claim Deduction Under Section 80-IA(7)

    Shree Bhavani Power Projects Pvt. Ltd Vs INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34428 (HC-DELHI)

  5. Delhi High Court · 14 Aug 2024
    Delhi High Court Overturns ITAT Order, Holds Face Value of Shares Under ESPS as FMV Due to Lock-in Stipulation

    Ravi Kumar Sinha Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34426 (HC-DELHI)

  6. Delhi High Court · 14 Aug 2024
    Delhi High Court Quashes Revenue Notices, Orders Refund of Excess Tax Paid by Assessee

    Ramesh Chawla (HUF) Vs INCOMETAX OFFICER

    (2024) TaxCorp(LJ) 34425 (HC-DELHI)

  7. Delhi High Court · 13 Aug 2024
    Delhi HC Quashes Reassessment Proceedings Against Assessee Over Mischaracterization of Interest Income on NCDs

    Genpact Luxembourg S.A.R.L. Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34421 (HC-DELHI)

  8. Delhi High Court · 13 Aug 2024
    Delhi HC Quashes Reassessment Notice Under Section 148 for AY 2019-20, Holds Subscription of Share Capital as Capital Account Transaction

    Tosca Master Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34419 (HC-DELHI)

  9. Delhi High Court · 08 Aug 2024
    Sweat Equity Shares Not Treated as Profits in Lieu of Salary: Delhi HC

    Akash Poddar Vs ACIT

    (2024) TaxCorp(LJ) 34407 (HC-DELHI)

  10. Delhi High Court · 08 Aug 2024
    Digital Submission of Form 10 Not a Mandatory Condition for Charitable Trusts: Delhi HC

    The Associated Chambers Of Commerce And Industry Of India Vs Deputy Commissioner of Income Tax & Ors.

    (2024) TaxCorp(LJ) 34406 (HC-DELHI)

  11. Delhi High Court · 06 Aug 2024
    Treaty Benefits: Delhi HC Quashes Reassessment Notice for Lack of Foundation

    Banyan Real Estate Fund Mauritius Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34403 (HC-DELHI)

  12. Delhi High Court · 06 Aug 2024
    Search Assessment Limitation Period: Delhi HC Clarifies Ambiguity

    Karina Airlines International Ltd Vs THE PR. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34402 (HC-DELHI) · Section 153C

  13. Delhi High Court · 03 Aug 2024
    Reassessment Notice Set Aside: Delhi HC Upholds Assessee's Rights

    ATS Infrastructure Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34398 (HC-DELHI) · Sections 148A(d), 147

  14. Delhi High Court · 02 Aug 2024
    Reassessment Notice Quashed: Delhi HC Upholds Statutory Time Limits

    Manju Somani Vs INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34394 (HC-DELHI)

  15. Delhi High Court · 31 Jul 2024
    Tribunal's Plenary Powers Prevail: Delhi HC Quashes Assessment Orders for Denial of Additional Grounds

    Mitsubishi Corporation Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34388 (HC-DELHI)

  16. Delhi High Court · 29 Jul 2024
    Charitable Trust's Educational Activities Held Eligible for Exemption under Section 11

    NIIT Foundation Vs COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34380 (HC-DELHI) · Section 11

  17. Delhi High Court · 25 Jul 2024
    Bandwidth Services Provided Outside India Not Taxable: Delhi HC

    TELSTRA SINGAPORE PTE LTD Vs THE COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34371 (HC-DELHI) · Section 9

  18. Delhi High Court · 12 Jul 2024
    NOIDA Wins Tax Exemption Battle: HC Quashes CBDT Order

    New Okhla Industrial Development Authority Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34288 (HC-DELHI)

  19. Delhi High Court · 05 Jul 2024
    No New Material, No Reopening: Delhi HC Quashes Reassessment Notice

    Aarti Fabricott Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34243 (HC-DELHI)

  20. Delhi High Court · 05 Jul 2024
    Settlement Commission's Power to Make Additions Upheld: Delhi HC

    Harsh Dhanuka HUF Vs Principal Commissioner of Income- Tax & Ors.

    (2024) TaxCorp(LJ) 34241 (HC-DELHI)

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