Delhi High Court Rejects Dept.’s Appeals on TDS Liability for Lease Rent

HomeDirect TaxDelhi High Court Rejects Dept.’s Appeals on TDS Liability for Lease Rent

Delhi High Court Rejects Dept.’s Appeals on TDS Liability for Lease Rent

Direct Tax

Published on

12/02/2026

By Mariya Paliwala

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The Delhi High Court has dismissed three appeals filed by the Income Tax Department challenging orders of the Income Tax Appellate Tribunal (ITAT) pertaining to TDS liability for lease rent reaffirming the legal position laid down in Rajesh Projects (India) (P.) Ltd. v. Commissioner of Income-tax (TDS)-II. The Bench of Justice Dinesh Mehta and Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Delhi High Court Rejects Dept.’s Appeals on TDS Liability for Lease Rent

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