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Delhi ITAT Rules Compensation for Relinquishment of Right to Sue in Cinepolis Settlement as Non-Taxable Capital Receipt, Not Capital Gains
Milan Saini Vs DCIT
(2025) TaxCorp(LJ) 37139 (ITAT-DELHI)
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Delhi ITAT Directs Disallowance Under Section 14A to Be Restricted to Income-Yielding Investments: AO’s Satisfaction Upheld
PTC India Ltd Vs DCIT
(2025) TaxCorp(LJ) 37130 (ITAT-DELHI) · Section 14A
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Delhi ITAT Upholds Set-Off of Both Brought Forward and Current Short-Term Capital Losses Against Long-Term Capital Gains on Shares and Mutual Funds
Ira Sharma Vs DCIT
(2025) TaxCorp(LJ) 37118 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for UAE Company: Non-Filing of Return under Section 115A Not Sufficient Basis
Kisan International Trading FZE Vs ACIT
(2025) TaxCorp(LJ) 37117 (ITAT-DELHI) · Section 115A
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Delhi ITAT Quashes Protective Addition of Rs.160.49 Cr and Commission in Absence of Substantive Assessment in Accommodation Entry Allegation
Surendra Kumar Jain Vs DCIT
(2025) TaxCorp(LJ) 37107 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 69C Addition for Alleged Bogus Expenditure Due to Procedural Lapses and Wrong Provision Application
Robust Resorts & Hospitality LLP Vs DCIT
(2025) TaxCorp(LJ) 37095 (ITAT-DELHI) · Section 69C
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Delhi ITAT Rules Bogus Purchases to be Disallowed as Business Expenditure, Not as Unexplained Cash Credits; Disallowance Restricted to 8% in Absence of Sales Rejection
Prem Tube Co. Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37094 (ITAT-DELHI) · Sections 37, 68
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Delhi ITAT Allows Section 54 Exemption for Overseas Property Purchased Prior to AY 2015-16; Nullifies Section 68 Addition Owing to Absence of Books of Account
Jagdish Chand Verma Vs Income Tax Officer
(2025) TaxCorp(LJ) 37092 (ITAT-DELHI) · Section 54
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Delhi ITAT Quashes Retrospective Cancellation of Charitable Trust’s Registration for Pre-2022 Alleged Violations—Jurisdictional Defect under Section 12AB(4) Confirmed
Ram Saran Das Kishori Lal Charitable Trust Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 37091 (ITAT-DELHI) · Section 12AB(4)
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Delhi ITAT Confirms Reassessment and Section 68 Addition for Raheja Developers: Failure to Disclose Bogus Sales and Related Party Transactions Upheld
Raheja Developers Limited Vs ACIT
(2025) TaxCorp(LJ) 37084 (ITAT-DELHI)
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Delhi ITAT Affirms Section 54G Deduction on Relocation of Industrial Unit: Allotment Date and Non-Urban Status at Loni, Ghaziabad, Prove Decisive
Neha Gupta Vs ITO
(2025) TaxCorp(LJ) 37083 (ITAT-DELHI)
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Delhi ITAT Affirms Canon India's Full Foreign Tax Credit for Japan Withholding Despite Section 10A Exemption and Carried Forward Losses
Canon India Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 37079 (ITAT-DELHI) · Section 10A
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Subscription Fee for Access to Copyrighted Content Not Taxable as Royalty under Income Tax Act or India-US DTAA; Administration Fee Also Excluded
GSMA Ltd Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37077 (ITAT-DELHI)
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Delhi ITAT Rules Land Sold Beyond 5km Municipal Limit as Capital Asset, Not Agricultural Land—Penalty Deleted
Mahabir Vs ITO
(2025) TaxCorp(LJ) 37076 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment: Procedural Lapses and Lack of Sanction Application Lead to Quashing of Order under Section 147/143(3)
Deepak Agarwal Vs DCIT
(2025) TaxCorp(LJ) 37075 (ITAT-DELHI) · Sections 151(2), 149(1)(b)
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Delhi ITAT Invalidates Section 153C Assessment for Absence of Proper Satisfaction Note Distinguishing ‘Belongs to’ and ‘Pertains to’
Elan Limited Vs DCIT
(2025) TaxCorp(LJ) 37074 (ITAT-DELHI) · Section 153C
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Delhi ITAT Dismisses Appeal for 170-Day Delay: Lack of Sufficient Cause and Absence of Evidence Prove Fatal for Assessee
Summit Aviation Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37073 (ITAT-DELHI)
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Delhi ITAT Sets Aside PE Finding: Assessing Officer’s Expansion of Jurisdiction in Manpower Supply Case Held Unlawful
WTS Engery DMCC Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37067 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Tata Teleservices: Recurring Customer Acquisition Costs Held as Revenue Expenditure, Disallowance of Rs. 169.08 Crore Set Aside
Tata Teleservices Limited Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37062 (ITAT-DELHI)
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Disallowance of Director’s Salary and Addition on Unaccounted Cash Sales Set Aside—WhatsApp Chats and Retracted Statement Held Insufficient Basis
LSL Tools (P) Ltd Vs ACIT
(2025) TaxCorp(LJ) 37032 (ITAT-DELHI) · Section 40A(2)(b)
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