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Landmark Rulings

Delhi High Court — Direct Tax

1,278 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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

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