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Delhi ITAT Invalidates Reassessment for Non-Issuance of Mandatory Section 143(2) Notice in Section 147 Proceedings
Rupinder Kaur Arora Vs ACIT
(2026) TaxCorp(LJ) 37413 (ITAT-DELHI)
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Delhi ITAT Third Member Holds Addition of Rs. 418.66 Cr under Section 56(2)(viib) Unsustainable: CIT(A) Order Set Aside Due to AO’s Prior Rectification under Section 154
Hero Fincop Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37398 (ITAT-DELHI) · Section 154
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Delhi ITAT Orders Re-examination of Section 69B ‘On Money’ Addition in Jewellery Purchase from Nirav Modi Group due to Procedural Lapses
Gyan Enterprises Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37396 (ITAT-DELHI) · Section 69B
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Delhi ITAT Upholds Deletion of Deemed Dividend Addition under Section 2(22)(e), Sustains Disallowance of Short-Term Capital Loss for Lack of Evidence of Property Transfer
Om Prakash Arora Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37380 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Rules Software Receipts from Indian Clients Not Royalty Under India-Netherlands DTAA: No Intellectual Property Rights Transferred
Sabre Marketing Nederland, BV Vs ACIT
(2026) TaxCorp(LJ) 37379 (ITAT-DELHI)
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Delhi ITAT Rules Live Broadcasting License Fees Not Taxable as Royalty under Section 9(1)(vi) and India-USA DTAA; Rejects Revenue’s ‘Process’ Argument
Trans World Intrnational LLC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37375 (ITAT-DELHI)
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Delhi ITAT Rules Loan Received by Non-Shareholder Company Not Taxable as ‘Deemed Dividend’ under Section 2(22)(e); Common Shareholder Irrelevant
BSST India Private Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37344 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Invalidates PCIT’s Revision under Section 263 Due to Time-Barred and Jurisdictionless Notice under Section 153C for AY 2016-17
Manohar & Filaments Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37341 (ITAT-DELHI) · Section 263
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Delhi ITAT Upholds Assessee’s Compliance with Section 68 and Allows Business Expense Deduction under Section 37(1) for AY 2018-19
Westcourt Hospitality Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37338 (ITAT-DELHI) · Section 68
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Delhi ITAT Quashes PCIT’s Revision Order under Section 263—Holds Debate on Disallowance of Bogus Purchases Supports Two Viable Judicial Views
Axis Infoline P. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37337 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Satellite Transmission Fees Not Royalty Under India-Hong Kong DTAA Despite Domestic Law Amendments
Asia Satellite Telecommunications Company Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37336 (ITAT-DELHI)
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Delhi ITAT Affirms Section 263 Revision: Failure to Invoke Section 69C on Bogus Purchases Held Prejudicial to Revenue Interests in AY 2018-19
Harish Narang Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37335 (ITAT-DELHI) · Sections 69C, 115BBE, 263
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Delhi ITAT Rules Maintenance and Training Services Linked to Software Not Taxable as FTS Under India-Singapore DTAA; Revenue Fails to Satisfy ‘Make Available’ Clause
Veritas Storage (Singapore) Ptd. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37331 (ITAT-DELHI)
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Delhi ITAT Upholds 10% DTAA Rate on DDT Refund to Japanese Shareholder, Cites Bombay HC in Colorcon Asia; AO Directed to Process Refund Under Section 237
Mitsui Kinzoku Components India Pvt. Ltd Vs Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(2025) TaxCorp(LJ) 37315 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment as Time-Barred: No Evidence of Formal Reference to Singapore Tax Authorities under Section 153
Subodh Gupta Vs ACIT
(2025) TaxCorp(LJ) 37313 (ITAT-DELHI) · Section 153
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Delhi ITAT Confirms Non-Resident Status for UK-Based Assessee for AY 2017-18 to 2019-20, Overrules AO’s Erroneous ‘Resident’ Classification Based on Precise Day Count and Legal Precedents
Sanjay Bhaskar Tribhuwan Complex Vs DCIT
(2025) TaxCorp(LJ) 37312 (ITAT-DELHI) · Section 115C
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Delhi ITAT Rules Payments for Ship Part Replacement Not Taxable in India: No TDS Liability Under Section 201(1)/201(1A) Where Supplier Has No PE and Activity Qualifies as Works Contract
HAL Offshore Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37306 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A) Order: Addition under Section 50CA Unwarranted Where Assessee’s Share Valuation Methods as per Rule 11UA Remain Unchallenged by AO
Manish Vij Vs JCIT
(2025) TaxCorp(LJ) 37305 (ITAT-DELHI) · Section 50CA
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Delhi ITAT Quashes Assessments for AY 2015-16 & 2016-17 Due to AO’s Consolidated Satisfaction Note in 153C Proceedings
SRS Panchratan Diamonds Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37304 (ITAT-DELHI)
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ITAT Directs TDS Credit Matching Year of Income Disclosure Despite Buyer’s Delayed Deposit in Sale of Immovable Property
Abdul Rahman Asad Vs DCIT
(2025) TaxCorp(LJ) 37303 (ITAT-DELHI)
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