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Delhi ITAT Rejects Notional Income Addition on LTCG: Upholds Taxability Based on Execution of Sale Deed, Not Mere Receipt of Consideration
Deepak Kothari Vs ACIT
(2025) TaxCorp(LJ) 36604 (ITAT-DELHI)
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Delhi ITAT Third Member Rules Reassessment Invalid Where CIT(A) Deletes Sole Basis of Reopening Under Section 10(38); Addition on Other Issues Unsustainable Without Fresh Section 148 Notice
Mahesh Kumar Vs ITO
(2025) TaxCorp(LJ) 36602 (ITAT-DELHI)
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Delhi ITAT Disallows Rs. 27.92 Crore Short-Term Capital Loss: Sale of Sirsa Project FSI Rights and Mansarover Heritage Inn Shares Found Not Genuinely Established
Victory Realtech Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36593 (ITAT-DELHI)
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Delhi ITAT Affirms Operating Lease Status for Aircraft Rentals to Indigo; Disallows Revenue’s Attempt to Recharacterize as Finance Lease under India-Ireland DTAA
Celestial Aviation Trading 15 Ltd Vs ACIT
(2025) TaxCorp(LJ) 36574 (ITAT-DELHI)
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Delhi ITAT Rules Against Double Taxation on Voluntary Surrender of Income Following Section 133A Survey Discrepancies in Textile Business
Arihant Textiles Vs ACIT
(2025) TaxCorp(LJ) 36573 (ITAT-DELHI)
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Delhi ITAT Declares Digitally Unsigned Assessment Order Under Section 143(3) r.w. Section 144C(13) as Void; Order Quashed for Non-Compliance with Statutory Requirements
Outsystems Singapore Pte. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36536 (ITAT-DELHI)
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Delhi ITAT Denies Section 13A Exemption to Political Party for Belated Return, Reiterates Strict Compliance with Statutory Due Date
Indian National Congress All India Congress Committee Vs DCIT
(2025) TaxCorp(LJ) 36533 (ITAT-DELHI) · Section 13A
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Delhi ITAT Confirms Conversion of Stock-in-Trade to Investment as Valid; Capital Gains Taxable on Subsequent Property Sale, Not Business Income
HKT Corporation Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36502 (ITAT-DELHI)
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Delhi ITAT Quashes Section 69A Addition: Mere Loose Paper Not Sufficient Without Corroborative Evidence or Independent Enquiry by AO
Sanjay Taneja Vs ACIT
(2025) TaxCorp(LJ) 36501 (ITAT-DELHI) · Section 69A
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Delhi ITAT Quashes Section 69 Addition on Basis of Unsubstantiated Third-Party “Dumb Documents”; Upholds Reassessment Initiated on Prima Facie Evidence
News Builders and Developers Pvt Ltd. Vs Income Tax Officer
(2025) TaxCorp(LJ) 36499 (ITAT-DELHI) · Section 69
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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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