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Delhi ITAT Invalidates Section 154 Rectification Order for Addressing Controversial Issues Already Dropped Under Section 148; Adjustments Beyond Apparent Error Not Permissible
Baani Landbase Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 37031 (ITAT-DELHI)
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Delhi ITAT Directs Fresh Assessment: ALV to be Computed Only on Let-Out Portion of Partly Self-Occupied Property, Not Entire Property Value
Asha Burman Vs ACIT
(2025) TaxCorp(LJ) 37025 (ITAT-DELHI)
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Delhi ITAT Confirms Capital Loss Treatment for Sahara India Corp Investment on Sale of Pipavav Defence Shares, Permits Carry Forward
Sahara India Corp Investment Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37012 (ITAT-DELHI)
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Delhi ITAT Permits Adjustment of Seized Cash Against Self-Assessment Tax, Distinguishes from Advance Tax under Section 132B
Kapoor Industries Limited Vs CPC, Bengluru
(2025) TaxCorp(LJ) 37011 (ITAT-DELHI)
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Delhi ITAT Disallows Depreciation on Non-Compete Fees, Remands Fair Market Valuation under Section 56(2)(vii)(b) in Slump Sale Acquisition
Akorn India P. Ltd. Vs DCIT
(2025) TaxCorp(LJ) 37001 (ITAT-DELHI)
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Delhi ITAT Cancels Penalties for Non-Maintenance and Non-Audit of Books in First Year of Business, Citing Bona Fide Conduct and Absence of Deliberate Default
Antriksh Gupta Vs Income Tax Officer
(2025) TaxCorp(LJ) 37000 (ITAT-DELHI) · Section 271A
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Delhi ITAT Nullifies Section 153A Addition: No Incriminating Material or Corroboration from Assessee’s Premises—Reliance Solely on Third-Party Statement Insufficient
Ritu Jain Vs JCIT
(2025) TaxCorp(LJ) 36999 (ITAT-DELHI) · Section 153A
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Delhi ITAT Upholds Taxability of FIITJEE Ltd.’s Conditional Receipts; Finds No Error in Income Inclusion Despite MOU Scholarship Obligations
FIITJEE Limited Vs ACIT
(2025) TaxCorp(LJ) 36997 (ITAT-DELHI)
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Delhi ITAT Upholds AO’s Authority to Bypass Section 153D Approval in Remand Assessments, Relies on Osho Forge (P&H HC) as Binding Precedent
Best City Projects India Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36995 (ITAT-DELHI)
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Delhi ITAT Holds Addition of Share Premium under Section 68 Unsustainable in Absence of Specific Valuation Defects; Sets Aside CIT(A) Order
Savegenic E-Marketing Pvt. Ltd Vs The I.T.O
(2025) TaxCorp(LJ) 36988 (ITAT-DELHI) · Section 68
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Delhi ITAT Affirms Addition Under Section 69C and Validates Section 153D Approval, Emphasizing Distinction Between Approval and Sanction in Tax Assessments
Kailash Gahlot Vs DCIT
(2025) TaxCorp(LJ) 36980 (ITAT-DELHI) · Section 153D
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Delhi ITAT Quashes Additions for Alleged Unexplained Investment and Cash Interest: Finds No Concrete Evidence from WhatsApp Chats and Digital Envelopes in Sec. 153C Proceedings
Raghav Kumar Vs ACIT
(2025) TaxCorp(LJ) 36975 (ITAT-DELHI) · Sections 69, 69A
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Delhi ITAT Clarifies Scope of Addition for Hawala Transactions: Only Profit Element Taxable, Not Entire Turnover
Deepak Vohra Vs DCIT, ACIT
(2025) TaxCorp(LJ) 36967 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment and Section 69A Addition: Limitation and Procedural Lapses Render AO’s Action Invalid
Dharampal Satyapal Ltd Vs ACIT
(2025) TaxCorp(LJ) 36959 (ITAT-DELHI)
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Delhi ITAT Grants Section 12A Registration to School Society Despite Rent Paid to President and Fire Safety Issues
Gyan Devi Memorial Cultural & Educational Society Vs CIT (Exemption)
(2025) TaxCorp(LJ) 36945 (ITAT-DELHI) · Section 12A
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Delhi ITAT Validates CIT(A)’s Gross Profit Addition on Unverifiable Purchases Due to Non-Existent Suppliers and Cancelled GST Registrations in AY 2022-23
Bhavya Pipe Industry Vs Income Tax Officer
(2025) TaxCorp(LJ) 36943 (ITAT-DELHI)
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Gains from Sale of Equity Mutual Funds by Mauritius Entities Not Taxable as ‘Alienation of Shares’ under India-Mauritius DTAA
Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd Vs ACIT
(2025) TaxCorp(LJ) 36927 (ITAT-DELHI)
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Delhi ITAT Upholds Sahara India Real Estate’s Deduction of Rs. 20.18 Cr Inventory Loss Due to Theft and Rs. 12.09 Cr Write-Off for Obsolete Stock in Light of Judicial Restraint Order
Sahara India Real Estate Corporation Ltd Vs JCIT
(2025) TaxCorp(LJ) 36896 (ITAT-DELHI)
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Delhi ITAT Upholds AO’s Denial of India-Cyprus DTAA Benefits: Assessee Not Recognized as Beneficial Owner of Interest Income on CCDs; Taxed at 20% u/s 115A
Silverplass Holdings Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 36877 (ITAT-DELHI)
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Delhi ITAT Rules Mobikwik Not Liable for TDS on Payment Gateway Fees, Citing Absence of Principal-Agent Relationship and CBDT Clarification
One Mobikwik Systems Private Limited Vs Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36874 (ITAT-DELHI) · Section 194H
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