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Delhi ITAT Distinguishes Live Telecast and Repeat Broadcast Payments for Sports Events: Only Non-Live Rights Taxable as Royalty under Section 9(1)(vi); 93:7 Revenue Split Upheld
Times Content Limited (Now known as Time Internet Limited) Vs ACIT
(2026) TaxCorp(LJ) 38760 (ITAT-DELHI) · Section 9(1)(vi)
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Delhi ITAT Orders Grant of Section 12AB Registration to Sports Body; Holds Sponsorship Receipts Do Not Undermine Charitable Purpose
Womens Golf Association Of India Vs CIT
(2026) TaxCorp(LJ) 38755 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Confirms Deductibility of Ancillary Loan Charges as ‘Interest’ Under Section 24(b) for Let-Out Property Acquisition
Mukul Rohatgi Vs ACIT
(2026) TaxCorp(LJ) 38747 (ITAT-DELHI) · Section 24(b)
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Delhi ITAT Affirms Denial of Charitable Registration: Leasing of School Premises by Trust Deemed Non-Charitable Under Section 12A(1)(ac)(ii)
Vandematram Educational Trust Vs CIT(E)
(2026) TaxCorp(LJ) 38741 (ITAT-DELHI) · Section 12A
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Delhi ITAT Directs Grant of Section 80G Approval: Rejects CIT(E)’s Denial Based on Religious Expenditure, Citing Precedent and Registration Parity
Dwarka Kalibari Vs Assessing Officer
(2026) TaxCorp(LJ) 38730 (ITAT-DELHI) · Section 80G
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Delhi ITAT Rules Pre-Schooling as ‘Education’ under Section 2(15), Sets Aside Rejection of Charitable Registration Despite Absence of Affiliation
Hans Foundation Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38706 (ITAT-DELHI) · Section 2(15)
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Delhi ITAT Rules Expatriate Employees Do Not Create Fixed Place PE for LG Korea in India Under India-Korea DTAA
LG Electronics Inc. Korea Vs DCIT
(2026) TaxCorp(LJ) 38704 (ITAT-DELHI)
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Delhi ITAT Upholds Legitimacy of Intra-Family Share Sale, Allows ₹1.57 Cr. Capital Loss; Rejects AO’s Colourable Device Allegation in Absence of Conclusive Evidence
Renu Gupta Vs DCIT
(2026) TaxCorp(LJ) 38699 (ITAT-DELHI)
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Chandigarh ITAT Upholds Taxability of Interest on Enhanced Compensation under “Income from Other Sources”; Directs Mandatory 50% Deduction as per Section 57(iv) in Accordance with Jurisdictional High Court Ruling
Sudershan Kumar Garg Vs The ITO
(2026) TaxCorp(LJ) 38697 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment under Section 147: PCIT’s Mechanical Section 151 Sanction Lacks Reasoned Application
Researchco Reprints Vs DCIT
(2026) TaxCorp(LJ) 38696 (ITAT-DELHI) · Section 151
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Release Fee Paid to ECB by IPL Franchises for English Players Not Taxable in India; Live Broadcast Fee Not Royalty
England And Wales Cricket Board Limited Vs ACIT
(2026) TaxCorp(LJ) 38694 (ITAT-DELHI)
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Delhi ITAT Quashes AY 2021-22 Assessment for Breach of Statutory Time Limit; Revenue’s Extension Plea Under Section 153 Fails for Want of Evidence
Mohit Kumar Gupta Vs DCIT
(2026) TaxCorp(LJ) 38692 (ITAT-DELHI) · Section 153
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Delhi ITAT Nullifies PCIT’s Move to Cancel 12AB Registration: Finds No Evidence of Educational Society Deviating from Charitable Objects
G.D. Education Society Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38688 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Annuls Section 270A Penalty on Discovery Networks—Penalty Cannot Be Imposed on Fully Disclosed, Debatable Receipts Adjusted under MAP
Discovery Networks Asia-Pacific Pte Limited Vs ACIT
(2026) TaxCorp(LJ) 38676 (ITAT-DELHI) · Section 270A
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SAFEMA Tribunal Holds Conscious Participation by Share Allottees Excludes Benami Character under Section 2(9)(C) of PBPTA, Rejects Revenue’s Appeals on Provisional Attachment
R. Bharathi & Anr Vs DCIT
(2026) TaxCorp(LJ) 38675 (ITAT-DELHI) · Section 2(9)(C)
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Delhi ITAT Upholds Denial of Section 10(46) Exemption for Non-Notification Despite Pending Writ; Stresses Need for Specific Court Stay
Delhi State Industrial & Infrastructure Development Corporation Ltd Vs DCIT
(2026) TaxCorp(LJ) 38672 (ITAT-DELHI) · Section 10(46)
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Delhi ITAT Rules Salary Reimbursement to Seconded Employees Not Taxable as FTS: Employer-Employee Relationship with Indian Entity Crucial in Honda R&D Case
Honda R&D Company Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38671 (ITAT-DELHI)
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Delhi ITAT Affirms Proportionate Section 80IB(10) Deduction for Housing Projects with Mixed Unit Sizes, Clarifies approval and Commercial Area Criteria
Mahagun (India) Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38669 (ITAT-DELHI) · Section 80IB(10)
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Delhi ITAT Nullifies Section 68 Additions: Mere Suspicion over High Returns from Penny Stocks Insufficient in Absence of Concrete Evidence
Ajay Gupta Vs DCIT
(2026) TaxCorp(LJ) 38659 (ITAT-DELHI) · Section 68
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Delhi ITAT Holds Per-Diem Allowance Earned by Non-Resident Assessee During UK Assignment Not Taxable in India Under Article 16(1) of India-UK DTAA for AY 2017-18
Sachin Saxena Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38658 (ITAT-DELHI)
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