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Delhi ITAT Rules Section 56(2)(vii)(b) Inapplicable to Leasehold Rights: Addition for Stamp Duty Valuation Difference Deleted
Rajesh Kumar Sharma Vs CIT(A)/NFAC
(2025) TaxCorp(LJ) 36873 (ITAT-DELHI) · Section 56(2)(viii)(b)
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Delhi ITAT Holds CIT(A) Cannot Rectify Order under Section 154 Based on Subsequent Supreme Court Ruling in Checkmate Services; Restores Relief to Assessee on EPF Employee Contribution Disallowance
Linen Design Company Private Limited Vs ACIT, DCIT
(2025) TaxCorp(LJ) 36872 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment Owing to Non-Compliance with Prescribed 143(2) Notice Format as per CBDT Instruction Dated June 23, 2017
Allied Concepts India P. Ltd. Vs ITO
(2025) TaxCorp(LJ) 36871 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Sets Aside Section 143(1) Adjustments on Debatable Issues Without Hearing Assessee; Finds CPC Intimation Ultra Vires
Coforge Limited (Formerly Known As Niit Technologies Ltd) Vs DCIT
(2025) TaxCorp(LJ) 36870 (ITAT-DELHI) · Section 143(1)
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Delhi ITAT Voids Assessment: Notices Under Section 143(2) Served at Incorrect Address Despite Assessee’s Repeated Intimation
Carissa Investment Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36869 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A)’s Admission of Additional Evidence and Deletion of Section 68 Addition: No Violation of Rule 46A Where AO Given Full Opportunity
North West Sales and Marketing Pvt Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36842 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 148 Notice: Manual PCIT Approval Under Section 151 Post-Issuance Renders Jurisdiction Void
Avon Containners Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36824 (ITAT-DELHI) · Sections 148, 151
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Delhi ITAT Upholds Consistent Accounting Policy for Lease Equalization Charges: No Revenue Loss Found, Standard ICAI Guidelines Accepted
Delfin Finance P. Ltd Vs ITO
(2025) TaxCorp(LJ) 36823 (ITAT-DELHI)
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Delhi ITAT Affirms: Gains from Cancellation of Forward Contract for Plant & Machinery Acquisition Treated as Capital Receipt, Not Speculative or Revenue Income
Dalmia Bharat Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36822 (ITAT-DELHI)
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Delhi ITAT Upholds Retrospective Cancellation of Society’s 12AA Registration Due to Bogus Activities, Limits Effectivity to Post-2004 Period
Advantage India Vs The Pr.C.I.T
(2025) TaxCorp(LJ) 36815 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment for Lack of Proof of Service of Notice u/s 143(2); Penalty Proceedings Rendered Infructuous
Skyline Engineering Contracts (India) Private Ltd Vs DCIT
(2025) TaxCorp(LJ) 36800 (ITAT-DELHI)
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ITAT Delhi Third Member Bars Double Taxation of Same Income in Capital Introduction Case, Upholds Doctrine Against Repeated Tax on Share Capital Infusion via Endorsed Cheques
Double Plus Software Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36793 (ITAT-DELHI) · Section 68
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Delhi ITAT Annuls Disallowance of External Development Charges: Incorrect Application of Section 194A Deemed Fatal; Tribunal Clarifies Scope of Section 40(a)(ia) Legal Fiction
Sternal Buildcon Private Ltd Vs DCIT
(2025) TaxCorp(LJ) 36789 (ITAT-DELHI) · Sections 40(a)(ia), 194A
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Delhi ITAT Overturns AO’s Assessment: Micro-financing Entity’s Charitable Status Upheld Due to Absence of Business Motive
Humana People to People India Vs DCIT
(2025) TaxCorp(LJ) 36781 (ITAT-DELHI)
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Delhi ITAT Confirms Section 54F Exemption for Private Trust on Sale of Residential Flats; Revenue’s Appeal Dismissed
Merilina Foundation Vs ACIT
(2025) TaxCorp(LJ) 36780 (ITAT-DELHI) · Section 54F
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Delhi ITAT Upholds Addition under Section 68 for Unexplained RTGS Credits: Assessee Found Facilitating Accommodation Entries on Commission Basis
Edynamics Solutions Limited Vs Assessing Officer
(2025) TaxCorp(LJ) 36775 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Exemption under Section 11 for Accumulated Funds Retained in Current Account, Recognizes Proper Investment for Building Construction by Charitable Trust
Gangarani Balika Vidhyalya Vs ITO
(2025) TaxCorp(LJ) 36743 (ITAT-DELHI) · Section 11
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Delhi ITAT Sets Aside Assessment Due to Lack of Proper Jurisdictional Authorization under Section 120(4)(b); Revenue Permitted Conditional Restoration
Karan Motors Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36734 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 153C Proceedings Due to Deficient Satisfaction Note; Assessment Order Against Assessee Quashed
Olympus Realtors (P) Ltd Vs DCIT
(2025) TaxCorp(LJ) 36730 (ITAT-DELHI) · Section 153C
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Delhi ITAT Quashes Ad-Hoc Disallowance of Employee Reimbursement for Travelling; Upholds Business Deduction for Mankind Pharma Based on Internal Controls and Judicial Precedents
Mankind Pharma Ltd. (earlier known as M/s Magnet Labs Pvt. Ltd.) Vs ACIT
(2025) TaxCorp(LJ) 36727 (ITAT-DELHI)
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