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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Upholds CIT(A) Order, Dismisses Revenue's Appeal on Unexplained Investment Due to Lack of Corroborative Evidence

    Glo-Tech Enterprises Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35099 (ITAT-DELHI) · Section 69

  2. ITAT Delhi · 29 Apr 2025
    Delhi ITAT Rules in Favor of Jindal Poly Films, Determining Subsidy Receivable Not Taxable as Accrued Income

    Jindal Poly Films Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35083 (ITAT-DELHI)

  3. ITAT Delhi · 23 Apr 2025
    Turkish Airlines' Cargo Charges Exempt from Indian Taxation: ITAT Ruling Upholds DTAA Principles

    Turkish Airlines Inc. Vs ACIT

    (2025) TaxCorp(LJ) 35066 (ITAT-DELHI)

  4. ITAT Delhi · 18 Apr 2025
    Decision on Invalid Reassessment Due to Non-Compliance with Updated Provisions

    Mukesh Khurana Vs DCIT, ACIT

    (2025) TaxCorp(LJ) 35042 (ITAT-DELHI) · Section 147

  5. ITAT Delhi · 18 Apr 2025
    Delhi ITAT Invalidates Reassessment Orders for AYs 2013-14, 2016-17, and Assessment Order for AY 2018-19 Due to Nullified Tax Liabilities Post-IBC Resolution Plan Approval

    Jasrati Education Solutions Ltd Vs National Faceless Assessment Centre

    (2025) TaxCorp(LJ) 35039 (ITAT-DELHI)

  6. ITAT Delhi · 14 Apr 2025
    Delhi ITAT Declares Assessment Order Null and Void Due to Lack of Jurisdiction in AY 2011-12

    Vee Gee Industrial Enterprises Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35026 (ITAT-DELHI)

  7. ITAT Delhi · 11 Apr 2025
    Delhi ITAT Rules in Favor of Assessee, Mandating Credit of Advance Tax in AY 2018-19 Due to Unique Circumstances

    Marguerite Lasusa Chawla Vs ACIT

    (2025) TaxCorp(LJ) 35018 (ITAT-DELHI)

  8. ITAT Delhi · 11 Apr 2025
    Delhi ITAT Rules on Validity of DCF Valuation Method; Reverses AO's Additions under Section 56(2)(viib)

    East Delhi Leasing P. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35017 (ITAT-DELHI) · Section 56(2)(viib)

  9. ITAT Delhi · 08 Apr 2025
    ITAT Strikes Down Addition Under Section 68 as Assessee Justified Cash Deposits During Demonetization

    Suresh Chand Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34981 (ITAT-DELHI)

  10. ITAT Delhi · 02 Apr 2025
    Delhi ITAT Grants 180-Day Stay on Recovery of Tax Demand for Irish Assessors Leasing Aircraft

    Subria Five Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34977 (ITAT-DELHI)

  11. ITAT Delhi · 19 Mar 2025
    Delhi ITAT Overturns Rs. 88.17 Lakh Penalty Imposed Under Section 270A, Declaring Proceedings Invalid Due to Non-Compliance

    Bishamber Dayal Vs ITO

    (2025) TaxCorp(LJ) 34961 (ITAT-DELHI)

  12. ITAT Delhi · 20 Mar 2025
    Delhi ITAT Upholds CIT(A)'s Decision, Affirms No Double Taxation on Mobilization Advances Adjusted Against Subsequent AY Receipts

    TRG-JKS Joint Venture Vs ITO

    (2025) TaxCorp(LJ) 34950 (ITAT-DELHI)

  13. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Rules on Bad Debt Provisions and Leave Encashment, Partially Upholding Assessee’s Appeal

    Thomson Press India Ltd Vs ITO

    (2025) TaxCorp(LJ) 34949 (ITAT-DELHI) · Section 36(1)(vii)

  14. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Overturns Section 263 Revision Order: Holding Company and Subsidiary Share Issuance Excluded from Section 56(2)(viib) Taxation

    Oyo Hotels & Homes Pvt.Ltd Vs Pr.CIT-7

    (2025) TaxCorp(LJ) 34948 (ITAT-DELHI) · Section 56(2)(viib)

  15. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Upholds Revenue's Addition under Section 68 in Unsecured Loan Case; Remands for Further Examination

    Titan Projects Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34947 (ITAT-DELHI) · Section 68

  16. ITAT Delhi · 31 Mar 2025
    Implications of Delhi ITAT's Decision on Dependable Agent PE and Income Assessment under India-US DTAA

    ESM Group Inc. Vs The Dy.C.I.T

    (2025) TaxCorp(LJ) 34944 (ITAT-DELHI)

  17. ITAT Delhi · 26 Mar 2025
    Delhi ITAT Affirms CIT(A) Ruling Dismissing Deemed Dividend Addition Under Section 2(22)(e) for Loans from Windlass Engineers

    Windlass Steel Crafts LLP Vs ACIT

    (2025) TaxCorp(LJ) 34932 (ITAT-DELHI)

  18. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules Against PCIT's Misinterpretation of License Fee Payments: Interest and Penalty Cannot Be Treated as Capital Expenditure

    Bharti Airtel Limited Vs Principal CIT

    (2025) TaxCorp(LJ) 34924 (ITAT-DELHI) · Section 263

  19. ITAT Delhi · 10 Mar 2025
    Delhi ITAT Rules on Suo Moto Disallowance for Penalty under Section 270A; Case Remitted for Fresh Adjudication

    Max Ventures Investment Holdings Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34920 (ITAT-DELHI) · Sections 14A, 270A

  20. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules in Favor of Tax Exemption for Compensation Received on Land Acquisition by NHAI

    Harry Township Limited Vs ACIT

    (2025) TaxCorp(LJ) 34914 (ITAT-DELHI) · Section 10(37)

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