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Delhi ITAT Rules: No Section 69A Addition for Ex-Manager Without Direct Evidence of Personal Receipt of Funds from 636 Investors
Uday Kumar Vs Income Tax Officer
(2026) TaxCorp(LJ) 37512 (ITAT-DELHI) · Section 69A
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Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee
Zeliant Corp Vs Income Tax Officer
(2026) TaxCorp(LJ) 37499 (ITAT-DELHI)
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Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society
Jan Kalyan Samiti Vs ITO
(2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)
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Delhi ITAT Upholds Denial of Long-Term Capital Loss Carry Forward—Unregistered, Unenforceable Sale Agreement Between Related Parties Fails Legal Test
Techno Trexim (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37486 (ITAT-DELHI)
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Delhi ITAT Recognizes Right Over Allotted Unit as Capital Asset, Permits Long-Term Capital Loss Claim on Transfer by Widow
Anshu Dhawan Vs Income Tax Officer
(2026) TaxCorp(LJ) 37481 (ITAT-DELHI)
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Delhi ITAT Denies India-Singapore DTAA Benefit to Singapore Shell Company; Capital Gains on Share Transfer Taxable in India Due to Lack of Economic Substance
Hareon Solar Singapore Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37475 (ITAT-DELHI)
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Delhi ITAT Rules Contractual Penalty for Delayed Supply is Business Expenditure, Not Disallowable Under Section 37(1)
AXA Parenterals Limited Vs Assessment Unit, Civic Centre
(2026) TaxCorp(LJ) 37473 (ITAT-DELHI)
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Delhi ITAT Affirms Business Income Classification for IT Park Lease and Maintenance Receipts, Citing Essential Operational Services Provided
Advant IT Park Private Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37472 (ITAT-DELHI)
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Delhi ITAT Quashes AO’s Post-DTVSV Rectification: Form-5 Issuance Bars Further Assessment Initiatives Under Section 154
ICRA Ltd Vs DCIT
(2026) TaxCorp(LJ) 37471 (ITAT-DELHI) · Section 154
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Delhi ITAT Rules That Section 56(2)(viib) Cannot Apply to Rural Agricultural Land Not Classified as Capital Asset under Section 2(14); Addition Deleted Based on Tehsildar’s Certificate and Census Data
Vikas Agarwal Vs ITO
(2026) TaxCorp(LJ) 37470 (ITAT-DELHI) · Section 56(2)(vii)(b)
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Delhi ITAT Declares Block Assessment Order Void Ab Initio Due to Limitation Lapse in Search and Seizure Proceedings
Vivek Chanana L/H of Late Shri O.P. Chanana Vs ACIT
(2026) TaxCorp(LJ) 37466 (ITAT-DELHI) · Section 158BE
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Delhi ITAT Quashes Rs 473.71 Cr. Addition: AO’s Failure to Identify Charging Section under Section 2(24)(iv) Proves Fatal; Search Warrant Drafting Flaw Deemed Non-Prejudicial
Jag Mohan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37465 (ITAT-DELHI) · Section 2(24)(iv)
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Delhi ITAT Upholds Rejection of Section 54B Deduction for Agricultural Land Purchased in Spouse’s Name: Judicial Precedents Cited
Adel Saini Vs Income Tax Officer
(2026) TaxCorp(LJ) 37464 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for Lack of Valid Section 143(2) Notice with DIN, Citing CBDT Circular and Statutory Mandate
Lalita Agarwal Vs The Income tax Officer
(2026) TaxCorp(LJ) 37463 (ITAT-DELHI) · Section 147
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Delhi ITAT Invalidates Section 153A Assessment for AY 2020-21: Material from First Search Cannot Be Basis for Second Search Proceedings
Amolak Singh Bhatia Vs DCIT
(2026) TaxCorp(LJ) 37459 (ITAT-DELHI) · Section 153A
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SAFEMA Tribunal Upholds Rejection of Provisional Attachment: No Benami Transaction Established Due to Lack of Evidence and Misapplication of PBPTA Provisions
Gainful Multitrade Pvt. Ltd. & Anr Vs ACIT
(2026) TaxCorp(LJ) 37452 (ITAT-DELHI)
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Unspent Hostel Building Funds Blocked by HC Order Not Taxable; Revenue’s Reopening Quashed
Ishan Educational Research Society Vs DCIT
(2026) TaxCorp(LJ) 37451 (ITAT-DELHI)
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Delhi ITAT Rules Out Existence of Agency PE for Hong Kong Entity in India – Rejects Attribution of Offshore Sales to Indian Associated Enterprise
Kyocera Document Solutions Asia Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37450 (ITAT-DELHI)
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Delhi ITAT Nullifies Digital Evidence in Assessment for Non-Compliance with CBDT Digital Evidence Protocols
Arti Garg Vs DCIT
(2026) TaxCorp(LJ) 37449 (ITAT-DELHI)
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Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA
Bombardier Transportation GmbH Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37448 (ITAT-DELHI)
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