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Delhi ITAT Rules Export Promotion Incentives as Capital Receipts; Exempts Jindal Saw from Tax under Both Normal Provisions and MAT
Jindal Saw Ltd Vs DCIT
(2025) TaxCorp(LJ) 36483 (ITAT-DELHI)
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Delhi ITAT Confirms Valid Issuance of Reassessment Notice Under Section 148 Despite Delayed Service: Active Participation by Assessee Triggers Section 292BB
Varun Gupta Vs The I.T.O
(2025) TaxCorp(LJ) 36481 (ITAT-DELHI) · Sections 149(1)(b), 292BB
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Delhi ITAT Orders Grant of Section 12A and 80G Registration to Electric Vehicle Trust—CSR-Funded Activities Deemed Charitable Despite Revenue's Commerciality Allegation
Rasha Welfare Foundation Vs The C.I.T.
(2025) TaxCorp(LJ) 36480 (ITAT-DELHI) · Sections 12A, 80G
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Delhi ITAT Affirms Capital Gains Tax Exemption for Mauritius-Based Essar Com on Vodafone Essar Share Sale, Finds No Evidence of Sham Arrangement
Essar Com Limited Vs ACIT
(2025) TaxCorp(LJ) 36461 (ITAT-DELHI)
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Delhi ITAT Affirms Revenue Nature of Amritsar Project Loss Post-Compromise Deed, Allows Deduction in AY 2012-13
Sourya Towers Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36455 (ITAT-DELHI)
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ITAT Third Member Rules in Favour of Assessee: Penalty Under Section 271(1)(c) Not Attracted Where Deduction Claim Under Section 54F Withdrawn Due to Builder’s Delay
Sahil Vachani Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35439 (ITAT-DELHI)
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Delhi ITAT Holds No Dependent Agent PE for Zscaler Inc.; Marketing Support by Indian Entity Insufficient for Agency under India-US DTAA
Zscaler Inc. Vs DCIT
(2025) TaxCorp(LJ) 35423 (ITAT-DELHI)
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Delhi ITAT Quashes Retrospective Cancellation of Trust Registration by PCIT(Central) Due to Lack of Jurisdiction and Non-Applicability of Section 12AB(4) to Prior Assessment Years
Lala Sher Singh Memorial Jeevan Vigyan Trust Society Vs PCIT
(2025) TaxCorp(LJ) 35413 (ITAT-DELHI)
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Delhi ITAT Confirms Deletion of Bogus Credit Additions under Section 37(1) Citing Complete Documentary Evidence and Revenue's Lack of Contrary Material
Air Charter Services P. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35408 (ITAT-DELHI) · Section 37(1)
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Royalty Income Not Actually Received or Accrued Cannot Be Taxed Merely Due to TDS Deduction—Addition Deleted but Income Deemed Under Section 198
Weir Mineral (India) Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 35398 (ITAT-DELHI)
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Delhi ITAT Rules Section 50 Inapplicable: Sale of Shares via Put Option Cannot Be Treated as Sale of Underlying Assets for STCG Purposes
Sangita Kshetry Vs ACIT
(2025) TaxCorp(LJ) 35385 (ITAT-DELHI)
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Delhi ITAT Sets Aside CIT(A) Order for Non-Compliance with Rule 46A(3); Directs Fresh Adjudication Ensuring Due Process for Additional Evidence
MG Housing Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 35381 (ITAT-DELHI) · Section 250(4)
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Delhi ITAT Rules Offshore Supply by Chinese Telecom Firm to Indian PSUs Not Taxable under Section 44BBB; Strikes Down CIT(IT)’s Section 263 Revision Order
Shenhzhen SDG Information Co. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35379 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Standard Flight Simulator Services Provided to Indian Pilots in Ethiopia Not Taxable as Fee for Technical Services (FTS); No Customization or Indian Nexus Found
Ethiopian Airlines Group Vs ACIT
(2025) TaxCorp(LJ) 35378 (ITAT-DELHI)
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Delhi ITAT Reaffirms Option Money from Share Sale in JV as Capital Receipt, Not Business Income, for Dabur Invest Corp.
Dabur Invest Corp Vs ACIT
(2025) TaxCorp(LJ) 35377 (ITAT-DELHI)
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Delhi ITAT Affirms Excise Duty Exemption as Capital Receipt for P.C. Jeweller; Allows Fresh Claim Before CIT(A) Despite Prior Revenue Classification
P.C. Jeweller Limited Vs DCIT
(2025) TaxCorp(LJ) 35371 (ITAT-DELHI)
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Delhi ITAT Affirms Deductibility of Pre-Commencement Expenditure Once Business Set Up, Despite Single Investment Transaction in Subsidiary
Aricent Technologies (Holding) Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 35368 (ITAT-DELHI)
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Delhi ITAT Invalidates Ad Hoc Income Addition: Rejection of Books Unfounded Without Concrete Discrepancy Under Section 145(3)
Pioneer Fabricators (P) Ltd Vs DCIT
(2025) TaxCorp(LJ) 35367 (ITAT-DELHI)
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Delhi ITAT Upholds Allowability of Marketing and Sales Promotion Expenses Incurred in Foreign Currency by Indian Retail Arm, Finds Expenditure to be Wholly and Exclusively for Business Purposes
H & M Hennes & Mauritz Retial Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35361 (ITAT-DELHI) · Section 37
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Delhi ITAT Invalidates Assessment Order Passed Beyond Limitation Period under Section 153 r.w.s. 254/143(3) by Over 15 Months in Consequence to Tribunal’s Direction
Urjaa Metalics Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35356 (ITAT-DELHI) · Sections 143(3), 153, 254
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