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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 06 Jun 2025
    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

  2. ITAT Delhi · 29 May 2025
    Delhi ITAT Quashes Section 68 Additions Where Unsecured Loans Were Fully Repaid Through Banking Channels and Onus Discharged by the Assessee

    Saroj Rani Vs ITO

    (2025) TaxCorp(LJ) 35348 (ITAT-DELHI)

  3. ITAT Delhi · 29 May 2025
    SAFEMA Tribunal Affirms Benami Attachments: Mastermind’s Manipulative Land Acquisitions Unravelled Under Amended Benami Law

    Hemraj Dhobhi Vs The Initiating Officer

    (2025) TaxCorp(LJ) 35347 (ITAT-DELHI)

  4. ITAT Delhi · 27 May 2025
    Delhi ITAT Curtails PCIT’s Revisional Power Under Section 263 in DLF Home Developers Case: Upholds AO’s Plausible Assessment

    DLF Home Developers Limited Vs Pr.CIT

    (2025) TaxCorp(LJ) 35340 (ITAT-DELHI)

  5. ITAT Delhi · 02 Jun 2025
    Retrospective Cancellation of 12A Registration Quashed by Delhi ITAT: Powers to Withdraw on “Specified Violations” Effective Only from April 1, 2022

    Human Welfare Foundation Vs DCIT

    (2025) TaxCorp(LJ) 35324 (ITAT-DELHI) · Section 12AB(4)

  6. ITAT Delhi · 04 Jun 2025
    Delhi ITAT Annuls Rs. 16.04 Lakh Addition under Section 115BBE: No Mismatch Found Between Return and Form 26AS for Lottery Income

    Suman Sehrawat Vs ITO

    (2025) TaxCorp(LJ) 35320 (ITAT-DELHI) · Section 115BBE

  7. ITAT Delhi · 04 Jun 2025
    Delhi ITAT Upholds Hedging Loss Allowance in Gold Derivatives: Exclusion from Speculative Transactions Confirmed under Section 43(5) Proviso (a)

    Religare Comtrade Ltd (Formerly known as Religare Bullion Ltd.) Vs DCIT

    (2025) TaxCorp(LJ) 35319 (ITAT-DELHI)

  8. ITAT Delhi · 23 May 2025
    Additions Cannot Be Made Solely on Retracted Section 132(4) Statement in Absence of Incriminating Material—CBDT Instructions Reiterated

    Shyam Sunder Jindal Vs ACIT

    (2025) TaxCorp(LJ) 35316 (ITAT-DELHI)

  9. ITAT Delhi · 26 Mar 2025
    First Appellate Authority: Relief on Retrospective Application of Section 11(3) Amendment for Charitable Trusts

    Acharya Vijay Ruchak Chandra Surishwarji Maharaj Saheb Prerit Shri Pashwabhakti Dham Trust vs. CPC, Bengaluru

    (2025) TaxCorp(LJ) 35313 (ITAT-DELHI) · Section 11(3)

  10. ITAT Delhi · 21 May 2025
    Delhi ITAT Quashes Penalty under Section 270A for Defective Notice; Interest Disallowance Also Deleted Owing to Sufficient Interest-Free Funds

    SBS Transpole Lilgistics pvt. Ltd Vs NFAC

    (2025) TaxCorp(LJ) 35307 (ITAT-DELHI)

  11. ITAT Delhi · 11 Aug 2025
    Delhi ITAT Invalidates Reassessment by Non-Jurisdictional AO in Absence of Section 127 Transfer Order

    Navita Gupta Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35293 (ITAT-DELHI) · Section 127

  12. ITAT Delhi · 14 May 2025
    Assessee Affirmed Entitled to Benefits under India-Cyprus DTAA, Exempting LTCG and Dividend Income

    Gagil FDI Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35277 (ITAT-DELHI)

  13. ITAT Delhi · 14 May 2025
    Delhi ITAT Set Aside Invalid Reassessment Proceedings Due to Unsigned Notice under Section 148

    Karan Anand Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35258 (ITAT-DELHI) · Section 148

  14. ITAT Delhi · 05 May 2025
    Quashing of Section 263 Revisionary Order Upheld as Erroneous and Prejudicial to Assessee's Deduction Claims

    Clix Capital Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35225 (ITAT-DELHI) · Section 263

  15. ITAT Delhi · 21 May 2025
    ITAT Upholds Revenue's Appeal, Confirms Validity of Assessment under Section 148 and Section 144 r.w.s. 147 Despite Assessee's Non-Receipt of Notices

    Jai Singh Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35155 (ITAT-DELHI) · Section 148

  16. ITAT Delhi · 24 May 2025
    Delhi ITAT Rules Spousal Property Purchases Eligible for LTCG Deduction Under Section 54

    Dharam Veer Singh Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35154 (ITAT-DELHI)

  17. ITAT Delhi · 13 May 2025
    Tribunal Rules in Favor of Assessee: Upholds Reimbursement of Expenses Worth Rs 5.34 Cr.

    V & S Seair Logistics Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35139 (ITAT-DELHI)

  18. ITAT Delhi · 09 May 2025
    ITAT Affirms Business Expense Claim Defying Revenue’s Stance on Holding Company Status

    NDTV Networks Limited Vs DCIT

    (2025) TaxCorp(LJ) 35111 (ITAT-DELHI)

  19. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Renders Favorable Decision for Kapil Dev on Exemption of One-Time Benefit; Affirms Tax Law Provisions

    Kapil Dev Nikhanj Vs ACIT

    (2025) TaxCorp(LJ) 35102 (ITAT-DELHI) · Sections 12AA, 56(2)(vii)

  20. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Rules Approval Cancellation by DGIT (Inv.) Void Ab Initio for Jurisdictional Deficiency

    Sri Krishan Educational Trust Vs Director General of Income Tax

    (2025) TaxCorp(LJ) 35101 (ITAT-DELHI) · Section 10(23C)(vi)

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