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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 04 Mar 2025
    Delhi ITAT Rules on Jurisdiction Limits of CIT(A) under Section 251 Amidst Quash of Section 201 Order

    Emaar India Limited Vs DCIT

    (2025) TaxCorp(LJ) 34896 (ITAT-DELHI) · Section 201

  2. ITAT Delhi · 04 Apr 2025
    SAFEMA Tribunal Delhi Overrules Adjudicating Authority, Affirms Benami Character of Rs. 98.93 Cr Movable Assets and Rs. 166.27 Cr Gold Bullion

    SRS Mining Vs The DCIT

    (2025) TaxCorp(LJ) 34875 (ITAT-DELHI)

  3. ITAT Delhi · 20 Feb 2025
    Delhi ITAT Upholds Taxability of Interest on Enhanced Compensation Under Section 56(2)(viii)

    Kanta Rani Yadav Vs The P.C.I.T

    (2025) TaxCorp(LJ) 34851 (ITAT-DELHI) · Sections 56(2)(viii), 145B(1), 263

  4. ITAT Delhi · 18 Feb 2025
    Delhi ITAT Overturns Revision Order on ESOP Expenditure Claim by MakeMyTrip’s Subsidiary

    Make My Trip (India) Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34844 (ITAT-DELHI)

  5. ITAT Delhi · 11 Feb 2025
    Delhi ITAT Upholds Reassessment Initiated by DRI Insights Despite Assessee's Contention

    Sanjeev Wadhwa Vs DCIT

    (2025) TaxCorp(LJ) 34824 (ITAT-DELHI)

  6. ITAT Delhi · 09 Feb 2025
    SAFEMA Tribunal Affirms Non-Benami Status of Properties in Key Decision

    Ponnaganti Karunakara & Ors Vs The Initiating Officer ACIT

    (2025) TaxCorp(LJ) 34817 (ITAT-DELHI)

  7. ITAT Delhi · 06 Feb 2025
    Delhi ITAT Endorses 15% Income Attribution to UK-Based Travel Service Provider, Aligning with Previous Bench Rulings

    Travelport International Operations Limited Vs ACIT

    (2025) TaxCorp(LJ) 34812 (ITAT-DELHI)

  8. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Dismisses Revenue's Tax Claims on Offshore Equipment Supply, Citing Lack of Economic Nexus

    Smiths Detection Asia Pacific Pte. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34806 (ITAT-DELHI)

  9. ITAT Delhi · 16 Jan 2025
    Delhi ITAT Mandates Reassessment and Expenditure Allowance for Music Licensing Agreement Dispute

    Aalap Digital Music Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34803 (ITAT-DELHI)

  10. ITAT Delhi · 16 Jan 2025
    Mumbai ITAT Rules Assessment Order Invalid due to Lack of Notice to Amalgamated Company Under Section 143(2)

    Union Bank of India Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34801 (ITAT-DELHI) · Section 143(2)

  11. ITAT Delhi · 30 Jan 2025
    Delhi ITAT Invalidates Reassessment Order Due to Flawed Approval Process Under Section 151

    Jagbir Singh Vs ITO

    (2025) TaxCorp(LJ) 34798 (ITAT-DELHI) · Section 151

  12. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Upholds SC Lowy, Luxembourg's Entitlement to Benefits Under India-Luxembourg DTAA

    SC Lowy P.I. (LUX) S.A.R.L. Vs ACIT

    (2025) TaxCorp(LJ) 34793 (ITAT-DELHI)

  13. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Declares Income from Domain Name Registration Services Non-Taxable; Cites Precedent from Delhi HC Ruling

    GoDaddy.com, LLC Vs ACIT

    (2025) TaxCorp(LJ) 34786 (ITAT-DELHI)

  14. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Rules Cloud-Native Data Analytics Solutions Receipts Are Not FTS under India-USA DTAA, Aligning with Coursera Inc Ruling

    Sumo Logic, Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34770 (ITAT-DELHI)

  15. ITAT Delhi · 20 Jan 2025
    ITAT Rules Washout Charges of ₹10.58 Cr Not Taxable in India for Assessee Lacking Permanent Establishment

    Cargill International Trading Pvt Ltd Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34758 (ITAT-DELHI)

  16. ITAT Delhi · 10 Jan 2025
    Charitable Institution Denied Exemption Under Section 11 for Non-Compliance with Filing Requirements

    Army Wives Welfare Association Vs ITO

    (2024) TaxCorp(LJ) 34750 (ITAT-DELHI) · Sections 11, 139(4)

  17. ITAT Delhi · 09 Jan 2025
    ITAT Rules in Favor of Criteo Singapore: Advertisement Space Payments Not Taxable as Royalty Under India-Singapore DTAA

    Criteo Singapore Pte. Ltd Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34746 (ITAT-DELHI)

  18. ITAT Delhi · 09 Jan 2025
    Delhi ITAT Renders Decision on Taxability of Technical Services Provided by UK Assessee, Emphasizing Indian Source of Income

    Tungsten Network Ltd Vs Dy.CIT

    (2024) TaxCorp(LJ) 34745 (ITAT-DELHI)

  19. ITAT Delhi · 06 Jan 2025
    Decision on Depreciation Claims: ITAT Affirms Rights of Assessee for Assets in Demerger Scheme

    Indus Towers Ltd (formerly known as Bharti Infratel Ltd) Vs DCIT

    (2024) TaxCorp(LJ) 34736 (ITAT-DELHI)

  20. ITAT Delhi · 06 Jan 2025
    Delhi ITAT Upholds Section 80P Deductions for Co-operative Banks on Dividend Income, Rejects Revenue's Opposition Based on Licensing Issues

    Muzaffarnagar District Cooperative Bank Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34734 (ITAT-DELHI) · Section 80P

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