![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp "Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]")
Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]
The Delhi High Court invalidated a draft assessment order issued under Section 144Cof the Income Tax Act, 1961 for A.Y. 2022-23, after finding that...
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/2113040-delhi-hc-foreign-exchange-fluctuation-international-transactions-taxscan.webp "Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]")
![License Fee for Goodwill is Revenue Expenditure, Not Prohibited by Law: Delhi HC Rules in Favour of Remfry & Sagar [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/12/2111607-license-fee-for-goodwill-revenue-expenditure-delhi-hc-taxscan.jfif "License Fee for Goodwill is Revenue Expenditure, Not Prohibited by Law: Delhi HC Rules in Favour of Remfry & Sagar [Read Judgment]")
![No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/2103433-no-reassessment-income-tax-act-identical-issue-delhi-hc-logix-heights-taxscan.webp "No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]")
![Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/2103430-delhi-hc-income-tax-notices-income-tax-delhi-hc-reaffirms-income-tax-notices-quashes-taxscan.webp "Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]")
Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]
The Delhi High Court has set aside an income tax reassessment notice issued against the Michael and Susan Dell Foundation, directing the tax authorities to reconsider the matter after hearing the...
![Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/2102743-delhi-hc-sets-income-tax-reassessment-notice-michael-susan-dell-foundation-taxscan.webp "Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]")
Delhi HC Sets Aside ITAT Order, Holds "Fit Case" Statement Sufficient for Valid Approval u/s 151 of Income Tax Act [Read Order]
In a recent ruling, the Delhi High Court set aside an Income Tax Appellate Tribunal (ITAT) order, holding that a statement recording "it is a fit case" is sufficient for a valid approval under...
![Delhi HC Sets Aside ITAT Order, Holds Fit Case Statement Sufficient for Valid Approval u/s 151 of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/2102463-delhi-hc-itat-itat-order-section-151-of-income-tax-act-income-tax-act-taxscan-.webp "Delhi HC Sets Aside ITAT Order, Holds Fit Case Statement Sufficient for Valid Approval u/s 151 of Income Tax Act [Read Order]")
![Delhi HC sets aside Time-Barred Income Tax Order against Hyundai Rotem [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101797-hyundai-rotem-taxscan.webp "Delhi HC sets aside Time-Barred Income Tax Order against Hyundai Rotem [Read Order]")
Delhi HC sets aside Income Tax Order Denying Exemption to Charity Over 16-Day Audit Delay [Read Order]
The Delhi High Court has set aside an order of the Commissioner of Income Tax (Exemptions) that denied tax exemption to a charitable trust due to 16 days audit delay, holding that a minor procedural...
![Delhi HC sets aside Income Tax Order Denying Exemption to Charity Over 16-Day Audit Delay [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101789-incometax-order-hc-taxscan.webp "Delhi HC sets aside Income Tax Order Denying Exemption to Charity Over 16-Day Audit Delay [Read Order]")
AO freezes 13 Bank Accounts of Company blocking its Operations: Delhi HC orders Dezfreeze on Payment of 20% [Read Order]
The Delhi High Court, in a petition challenging the Income Tax Department’s action of freezing a company’s 13 bank accounts, which blocked its operations including employee salaries, statutory...
![AO freezes 13 Bank Accounts of Company blocking its Operations: Delhi HC orders Dezfreeze on Payment of 20% [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/2093264-bank-accounts-company-blocking-its-operations-delhi-hc-taxscan.webp "AO freezes 13 Bank Accounts of Company blocking its Operations: Delhi HC orders Dezfreeze on Payment of 20% [Read Order]")
![Bright Line Test Cannot Be Used by AO to Make AMP Adjustments: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/2092386-delhi-high-court-taxscan.webp "Bright Line Test Cannot Be Used by AO to Make AMP Adjustments: Delhi HC [Read Order]")
Settled Issues against Income Tax Assessment Order passed u/s 143 not Challengable: Delhi HC dismisses appeal against Maruti Suzuki [Read Order]
The Delhi High Court dismissed the revenue’s appeal in the Maruti Suzuki case regarding the Income Tax Assessment Order passed under Section 143 of the Income Tax Act, 1961. It was observed that the...
![Settled Issues against Income Tax Assessment Order passed u/s 143 not Challengable: Delhi HC dismisses appeal against Maruti Suzuki [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/2091513-maruti-suzuki-taxscan.webp "Settled Issues against Income Tax Assessment Order passed u/s 143 not Challengable: Delhi HC dismisses appeal against Maruti Suzuki [Read Order]")