![Land Claim Linked to Company in Liquidation Rejected for Want of Originals: Delhi HC Grants Two Weeks to File Documents with OL [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120897-land-claim-linked-company-liquidation-rejected-want-originals-taxscan.jfif "Land Claim Linked to Company in Liquidation Rejected for Want of Originals: Delhi HC Grants Two Weeks to File Documents with OL [Read Order]")
Land Claim Linked to Company in Liquidation Rejected for Want of Originals: Delhi HC Grants Two Weeks to File Documents with OL [Read Order]
The Delhi High Court has allowed an appeal filed by the appellant, granting him two weeks to submit original documents to the Official Liquidator...
![Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119925-delhi-high-court-ey-ernst-young-india-uk-dtaa-ruling-ernst-young-case-delhi-hc-tax-judgment-ernst-and-young-tax-case-taxscan.webp "Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIX - Final Part]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117601-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xlvix-final-part-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIX - Final Part]")
![Delhi HC Suspends Chartered Accountant for 1 Year over Irregular Allotment of Shares using Ante-Dated Stock Invests [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117559-delhi-hc-suspends-chartered-accountant-for-1-year-over-irregular-allotment-shares-using-ante-dated-stock-invests-taxscan.webp "Delhi HC Suspends Chartered Accountant for 1 Year over Irregular Allotment of Shares using Ante-Dated Stock Invests [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115994-supreme-court-part-xxxviii.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII]")
Transfer Pricing Dispute: Delhi HC Refuses to Condone Income Tax Department’s 1285-Day Delay in Re-Filing Appeal [Read Order]
The Delhi High Court has rejected the Income Tax Department's request to condone a huge delay of 1285 days in re-filing their appeal in a transfer pricing case. The court said the department gave...
![Transfer Pricing Dispute: Delhi HC Refuses to Condone Income Tax Department’s 1285-Day Delay in Re-Filing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115842-delhi-high-court-condone-income-tax-department-condonation-of-delay-condonation-condonation-delay-taxscan.webp "Transfer Pricing Dispute: Delhi HC Refuses to Condone Income Tax Department’s 1285-Day Delay in Re-Filing Appeal [Read Order]")
Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]
“It is a settled proposition of law that in taxation, each assessment year has to be seen on the basis of the facts applicable to that particular year” observed the Delhi High Court while ruling...
![Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115706-each-assessment-year-is-independent-earlier-orders-cannot-be-basis-for-issuing-certificate-us-197-delhi-hc-taxscan.webp "Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [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 the assessment was initiated in the name of an...
![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/2025/12/19/500x300_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]")
Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]
In a recent case, the Delhi High Court reaffirmed that foreign exchange gains or losses arising from international transactions are part of normal business operations and must be treated as...
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_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]")
No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]
In the case of Logix Heights Private Limited, the Delhi High Court has set aside an income tax reassessment notice and order, holding that reassessment proceedings cannot be initiated for an issue...
![No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_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/2025/11/08/500x300_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/2025/11/06/500x300_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]")