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Delhi ITAT Quashes Reassessment for Lack of Proof of Service of Notice u/s 143(2); Penalty Proceedings Rendered Infructuous
Skyline Engineering Contracts (India) Private Ltd Vs DCIT
(2025) TaxCorp(LJ) 36800 (ITAT-DELHI)
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ITAT Delhi Third Member Bars Double Taxation of Same Income in Capital Introduction Case, Upholds Doctrine Against Repeated Tax on Share Capital Infusion via Endorsed Cheques
Double Plus Software Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36793 (ITAT-DELHI) · Section 68
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Delhi ITAT Annuls Disallowance of External Development Charges: Incorrect Application of Section 194A Deemed Fatal; Tribunal Clarifies Scope of Section 40(a)(ia) Legal Fiction
Sternal Buildcon Private Ltd Vs DCIT
(2025) TaxCorp(LJ) 36789 (ITAT-DELHI) · Sections 40(a)(ia), 194A
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Delhi ITAT Overturns AO’s Assessment: Micro-financing Entity’s Charitable Status Upheld Due to Absence of Business Motive
Humana People to People India Vs DCIT
(2025) TaxCorp(LJ) 36781 (ITAT-DELHI)
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Delhi ITAT Confirms Section 54F Exemption for Private Trust on Sale of Residential Flats; Revenue’s Appeal Dismissed
Merilina Foundation Vs ACIT
(2025) TaxCorp(LJ) 36780 (ITAT-DELHI) · Section 54F
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Delhi ITAT Upholds Addition under Section 68 for Unexplained RTGS Credits: Assessee Found Facilitating Accommodation Entries on Commission Basis
Edynamics Solutions Limited Vs Assessing Officer
(2025) TaxCorp(LJ) 36775 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Exemption under Section 11 for Accumulated Funds Retained in Current Account, Recognizes Proper Investment for Building Construction by Charitable Trust
Gangarani Balika Vidhyalya Vs ITO
(2025) TaxCorp(LJ) 36743 (ITAT-DELHI) · Section 11
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Delhi ITAT Sets Aside Assessment Due to Lack of Proper Jurisdictional Authorization under Section 120(4)(b); Revenue Permitted Conditional Restoration
Karan Motors Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36734 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 153C Proceedings Due to Deficient Satisfaction Note; Assessment Order Against Assessee Quashed
Olympus Realtors (P) Ltd Vs DCIT
(2025) TaxCorp(LJ) 36730 (ITAT-DELHI) · Section 153C
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Delhi ITAT Quashes Ad-Hoc Disallowance of Employee Reimbursement for Travelling; Upholds Business Deduction for Mankind Pharma Based on Internal Controls and Judicial Precedents
Mankind Pharma Ltd. (earlier known as M/s Magnet Labs Pvt. Ltd.) Vs ACIT
(2025) TaxCorp(LJ) 36727 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A) Deletion of Disallowance on Entire Purchases, Citing Sufficient Evidence Provided by Assessee Despite Partial Supplier Irregularities
Spectra Televentures Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36720 (ITAT-DELHI)
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Delhi ITAT Directs Grant of Section 80G Approval to Health-Oriented Charitable Trust, Citing Absence of Statutory Violation by Revenue
Saraswati Memorial Trust Vs CIT(E)
(2025) TaxCorp(LJ) 36718 (ITAT-DELHI) · Section 80G(5)(iii)
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Delhi ITAT Sets Aside PCIT’s Section 263 Revision: AO’s Due Inquiry on Share Application Money Upheld
Surya Roshni Limited Vs Pr.CIT-7
(2025) TaxCorp(LJ) 36716 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment Issued Post-Amendment Under Section 148A; Dispatch Date After 1 April 2021 Triggers Mandatory New Procedure
RBA Buildtech Pvt. Ltd. Vs Dy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36715 (ITAT-DELHI) · Section 148A
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Delhi ITAT (Third Member) Invalidates Reassessment for Defective Service of Notice u/s 148: Affixture Procedure Not Duly Followed, Notice Sent to Wrong Address
Highvista Buildcon P. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36697 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Keller Asia Pacific Ltd.: Service Receipts Not Taxable as Fees for Technical Services under India-Singapore DTAA Due to Lack of ‘Make Available’ Condition
Keller Asia Pacific Ltd Vs ACIT
(2025) TaxCorp(LJ) 36696 (ITAT-DELHI)
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Delhi ITAT Affirms Tax Addition on Chartered Accountant for Bogus LTCG Accommodation Entries; Allows Limited Deduction for Related Expenditure
Deepak Batra Vs DCIT
(2025) TaxCorp(LJ) 36691 (ITAT-DELHI)
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Delhi ITAT Rules Maintenance, Training, and Support Services Linked to Software Sale Not Taxable as FTS under India-Singapore DTAA, Citing Lack of 'Make Available' Satisfaction
Veritas Storage [Singapore] Pte Ltd Vs The Dy.C.I.T.
(2025) TaxCorp(LJ) 36690 (ITAT-DELHI)
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Delhi ITAT Bars Revenue from Re-examining 10AA/80IA Exemption After Initial Year’s Acceptance of New Unit Status
Orient International Vs Asst. CIT
(2025) TaxCorp(LJ) 36689 (ITAT-DELHI) · Section 10AA
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Delhi ITAT Declares Assessment Void: Absence of 143(2) Notice by Jurisdictional AO Renders Order Unsustainable Where No Section 127 Transfer Order is Passed
Kusum Dube Vs ITO
(2025) TaxCorp(LJ) 36686 (ITAT-DELHI) · Section 143(2)
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