Begin typing your search above and press return to search.
![No Reassessment if Income Already Taxed at Highest Rate: Delhi HC Dismisses Revenue’s Appeal in Client Code Modification Case [Read Order] No Reassessment if Income Already Taxed at Highest Rate: Delhi HC Dismisses Revenue’s Appeal in Client Code Modification Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122609-no-reassessment-income-already-taxed-highest-rate-delhi-hc-dismisses-revenues-appeal-client-code-modification-case-taxscan.webp)
No Reassessment if Income Already Taxed at Highest Rate: Delhi HC Dismisses Revenue’s Appeal in Client Code Modification Case [Read Order]
In a recent ruling, the Delhi High Court held that reassessment cannot be done when the assessee has already disclosed the income and paid tax at...



![Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order] Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/250x150_2122584-ignoring-earlier-hc-rulings-revenue-cannot-insist.webp)
![VAT Refund Delayed for Over 15 Years Entitles Interest from 2009: Delhi HC Directs Payment to Leather Traders [Read Order] VAT Refund Delayed for Over 15 Years Entitles Interest from 2009: Delhi HC Directs Payment to Leather Traders [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/250x150_2122586-vat-refund-delayed-over-15-years-entitles-interest-from-2009-delhi-hc-directs-payment-leather-traders-taxscan.webp)
![GST SCN did Not Specify Default Period or Dues: Delhi HC sets aside Retrospective Reg. Cancellation [Read Order] GST SCN did Not Specify Default Period or Dues: Delhi HC sets aside Retrospective Reg. Cancellation [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/250x150_2122582-gst-scn-did-not-specify-default-period-dues-taxscan.webp)
![Supreme Court Declines to Entertain Plea Against Delhi HC Ruling Setting Aside SFIO Investigation into Moser Baer Group [Read Order] Supreme Court Declines to Entertain Plea Against Delhi HC Ruling Setting Aside SFIO Investigation into Moser Baer Group [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/250x150_2122556-supreme-court-declines-entertain-plea-against-delhi-hc.webp)
![Supreme Court Refuses to Interfere with Delhi HC Ruling Holding Siemens Mobile Had No PE in India [Read Order] Supreme Court Refuses to Interfere with Delhi HC Ruling Holding Siemens Mobile Had No PE in India [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122443-delhi-high-court-supreme-court-pe-in-india-delhi-hc-pe-ruling-supreme-court-siemens-mobile-case-permanent-establishment-india-ruling-taxscan.webp)
![Failure to Respond to SCN Not Excused by CA’s Lapse: Delhi HC Dismisses Mobile Phone Dealers Plea Against ₹2.32 Lakh GST Demand [Read Order] Failure to Respond to SCN Not Excused by CA’s Lapse: Delhi HC Dismisses Mobile Phone Dealers Plea Against ₹2.32 Lakh GST Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122397-failure-respond-scn-not-excused-cas-lapse-delhi-hc-dismisses-mobile-phone-dealers-plea-against-gst-demand-taxscan-.webp)
![Advertising & Sales Promotion Spend to Dealers Not ‘Fringe Benefit’: ITAT deletes ₹1.08 Cr FBT Addition [Read Order] Advertising & Sales Promotion Spend to Dealers Not ‘Fringe Benefit’: ITAT deletes ₹1.08 Cr FBT Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/500x300_2122382-advertising-sales-promotion-spend-dealers-fringe-benefit-itat.webp)
![FT&TR Reference under India-Hong Kong Tax Treaty Not Permissible for Pre-2019 Taxable Events to Extend Limitation: Delhi HC [Read Order] FT&TR Reference under India-Hong Kong Tax Treaty Not Permissible for Pre-2019 Taxable Events to Extend Limitation: Delhi HC [Read Order]](/images/placeholder.jpg)
![CAG Officer Conducted Unauthorised Audits by Impersonating Superior Officer: Delhi HC Upholds Dismissal [Read Order] CAG Officer Conducted Unauthorised Audits by Impersonating Superior Officer: Delhi HC Upholds Dismissal [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122267-cag-officer-conducted-unauthorised-audits-impersonating-superior-officer-taxscan.webp)
![Airline Liable to Deduct TDS on Supplementary Commission Paid to Travel Agents, Revenue Can Recover Interest Only if Agents Paid Tax: Delhi HC [Read Judgment] Airline Liable to Deduct TDS on Supplementary Commission Paid to Travel Agents, Revenue Can Recover Interest Only if Agents Paid Tax: Delhi HC [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122240-airline-liable-deduct-tds-supplementary-commission-paid-travel-agents-revenue-can-recover-interest-only-agents-paid-tax-delhi-hc-taxscan.webp)