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Delhi ITAT Invalidates Assessment Framed in Name of Non-Existent Entity Post-Merger: Assessment Declared Void Ab Initio Despite AO Being Informed
SoftwareONE India Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36669 (ITAT-DELHI)
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Delhi ITAT Confirms Deduction under Section 80IC Despite Revised Return, Citing Audit Report Submission Before Assessment Completion
Bhagwan Precision Vs ACIT
(2025) TaxCorp(LJ) 36668 (ITAT-DELHI) · Section 80IC
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Delhi High Court Upholds ITAT’s Deletion of Section 68 Addition on Demonetized Cash Deposits, Emphasizes Factual Nature of Dispute and Validity of Assessee’s Cash Book Evidence
Pancham Realcon P. Ltd. Vs PCIT
(2025) TaxCorp(LJ) 36667 (ITAT-DELHI) · Section 68
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Delhi ITAT Affirms Section 54 Exemption for Investment in Seven Adjoining Flats Treated as One Residential House
Saroj Rani Vs The I.T.O
(2025) TaxCorp(LJ) 36660 (ITAT-DELHI)
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Delhi ITAT Upholds Cash Purchases of Liquor; Disallowance under Section 40A(3) Set Aside Due to Business Exigencies and Rule 6DD Exceptions
Sabha Chand Vs Income Tax Officer
(2025) TaxCorp(LJ) 36658 (ITAT-DELHI) · Section 40A(3)
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Delhi ITAT Clarifies: Payments to Foreign Law Firms Not Taxable as FTS under Section 9(1)(vii); Professional Services Distinct for TDS, Section 40(a)(i) Disallowance Set Aside
Subramaniam Hariharan Vs ACIT
(2025) TaxCorp(LJ) 36657 (ITAT-DELHI) · Section 9(1)(vii)
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Delhi ITAT Upholds Capital Nature of One-Time Life Membership Fees for Architects; Disallows Revenue's Recharacterization, Citing Consistent Practice and Supreme Court Precedent
Council of Architecture Vs ITO
(2025) TaxCorp(LJ) 36637 (ITAT-DELHI)
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Delhi ITAT Clarifies Taxation of Ancestral Land Sale: Long-Term Capital Gains Attributable to HUF, Not Individual; Assessee’s Challenge to Reassessment Proceedings Fails
Ram Kumar Tyagi Vs ITO
(2025) TaxCorp(LJ) 36636 (ITAT-DELHI)
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Delhi ITAT Affirms Penalty Under Section 271(1)(c) for Failure to Substantiate Sundry Creditors; Bogus Purchases Upheld in Scrutiny Assessment for AY 2016-17
Logic Eastern (India) Private Limited Vs Deputy commissioner of Income Tax
(2025) TaxCorp(LJ) 36623 (ITAT-DELHI)
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Delhi ITAT Recalls Own Order on Section 92BA Omission in Transfer Pricing Case—Relies on Jurisdictional High Court’s Texport Overseas Ruling
Relaxo Footwear Ltd Vs DCIT
(2025) TaxCorp(LJ) 36622 (ITAT-DELHI) · Section 92BA
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Delhi ITAT Rejects Notional Income Addition on LTCG: Upholds Taxability Based on Execution of Sale Deed, Not Mere Receipt of Consideration
Deepak Kothari Vs ACIT
(2025) TaxCorp(LJ) 36604 (ITAT-DELHI)
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Delhi ITAT Third Member Rules Reassessment Invalid Where CIT(A) Deletes Sole Basis of Reopening Under Section 10(38); Addition on Other Issues Unsustainable Without Fresh Section 148 Notice
Mahesh Kumar Vs ITO
(2025) TaxCorp(LJ) 36602 (ITAT-DELHI)
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Delhi ITAT Disallows Rs. 27.92 Crore Short-Term Capital Loss: Sale of Sirsa Project FSI Rights and Mansarover Heritage Inn Shares Found Not Genuinely Established
Victory Realtech Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36593 (ITAT-DELHI)
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Delhi ITAT Affirms Operating Lease Status for Aircraft Rentals to Indigo; Disallows Revenue’s Attempt to Recharacterize as Finance Lease under India-Ireland DTAA
Celestial Aviation Trading 15 Ltd Vs ACIT
(2025) TaxCorp(LJ) 36574 (ITAT-DELHI)
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Delhi ITAT Rules Against Double Taxation on Voluntary Surrender of Income Following Section 133A Survey Discrepancies in Textile Business
Arihant Textiles Vs ACIT
(2025) TaxCorp(LJ) 36573 (ITAT-DELHI)
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Delhi ITAT Declares Digitally Unsigned Assessment Order Under Section 143(3) r.w. Section 144C(13) as Void; Order Quashed for Non-Compliance with Statutory Requirements
Outsystems Singapore Pte. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36536 (ITAT-DELHI)
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Delhi ITAT Denies Section 13A Exemption to Political Party for Belated Return, Reiterates Strict Compliance with Statutory Due Date
Indian National Congress All India Congress Committee Vs DCIT
(2025) TaxCorp(LJ) 36533 (ITAT-DELHI) · Section 13A
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Delhi ITAT Confirms Conversion of Stock-in-Trade to Investment as Valid; Capital Gains Taxable on Subsequent Property Sale, Not Business Income
HKT Corporation Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36502 (ITAT-DELHI)
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Delhi ITAT Quashes Section 69A Addition: Mere Loose Paper Not Sufficient Without Corroborative Evidence or Independent Enquiry by AO
Sanjay Taneja Vs ACIT
(2025) TaxCorp(LJ) 36501 (ITAT-DELHI) · Section 69A
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Delhi ITAT Quashes Section 69 Addition on Basis of Unsubstantiated Third-Party “Dumb Documents”; Upholds Reassessment Initiated on Prima Facie Evidence
News Builders and Developers Pvt Ltd. Vs Income Tax Officer
(2025) TaxCorp(LJ) 36499 (ITAT-DELHI) · Section 69
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