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Delhi ITAT Caps Marketing Expense Deduction to 20% for Iyogi Technical Services; Disallows Unsubstantiated Administrative Payments to US AE
Iyogi Technical Services Private Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37444 (ITAT-DELHI)
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Delhi ITAT Nullifies Penalty Under Section 271AAC(1) Due to Pending Quantum Appeal Before High Court; AO Permitted to Reinitiate Proceedings Post Final Disposition
Ruby Singh Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37437 (ITAT-DELHI)
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Delhi ITAT Restricts Assessee’s Additional Grounds under Rule 27, Upholds Deletion of Unexplained Cash Addition
Faridabad Presswell Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37435 (ITAT-DELHI)
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Delhi ITAT Affirms Disallowance of Late Employees’ PF/ESI Contributions at Return Processing Stage, Citing Supreme Court’s Retrospective Law Declaration
Rational Business Corporation Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37434 (ITAT-DELHI)
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Delhi ITAT Affirms Assessee’s Right to Deduction Under Section 80-IA Without Notional Set-off of Pre-Initial Year Losses Already Absorbed
Sterling Agro Industries Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37432 (ITAT-DELHI) · Section 80-IA
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Delhi ITAT Upholds Deduction for Employee PF Paid After Due Date Due to Technical Glitch; Orders Refund of Excess DDT Applying DTAA Over Section 115-O
Intertek India Private Limited Vs Asst.Commissioner of Income Tax
(2026) TaxCorp(LJ) 37431 (ITAT-DELHI)
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Delhi ITAT Rules AMC Payments Attract TDS Under Section 194C, Not 194J, As Services Not Managerial, Technical, or Consultancy in Nature
Orbit Resorts Ltd Vs The A.C.I.T.
(2026) TaxCorp(LJ) 37426 (ITAT-DELHI) · Sections 9(1), 201(1)
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Canadian Entity’s MRO Receipts for Spicejet Not Taxable as FTS under India-Canada DTAA, Fails ‘Make Available’ Test
Bombardier Inc Vs ACIT
(2026) TaxCorp(LJ) 37418 (ITAT-DELHI)
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Delhi ITAT Rules Mesne Profits from Tenant Overstay as Taxable Revenue Receipt, Rejects Capital Receipt Claim
Archna Chadha Vs ACIT
(2026) TaxCorp(LJ) 37417 (ITAT-DELHI)
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Delhi ITAT Overturns Rs. 2.13 Crore Addition; Finds No Basis for Treating Finished Goods as Sales under Project Completion Method
M.S. Builders Vs ITO
(2026) TaxCorp(LJ) 37415 (ITAT-DELHI)
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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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