-
No Section 43B Disallowance on Unpaid GST Not Debited to Profit & Loss Account
KBH Energy and Infra Services Pvt. Ltd Vs Centralized Processing Centre (CPC)
(2026) TaxCorp(LJ) 38655 (ITAT-DELHI) · Section 43B
-
Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Premium on Preference Shares Valued by DCF, Deems AO’s NAV-Based Addition Unjustified
First Class Infrabuild Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 38654 (ITAT-DELHI) · Section 56(2)(viib)
-
Delhi ITAT Confirms Section 10A Deduction for Export Proceeds Routed Through Indian Intermediary When Assessee is Actual Service Provider
Savista Global Solutions Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38647 (ITAT-DELHI) · Section 10A
-
Delhi ITAT Rules in Favour of IMAX Corporation: No Income Attributable in Absence of Permanent Establishment under Indo-Canada DTAA
IMAX Corporation Vs The ACIT
(2026) TaxCorp(LJ) 38640 (ITAT-DELHI)
-
Delhi ITAT Allows Jet Lite’s Provision for Repair of Unserviceable Spares: Recognizes Estimated Liability as Deductible Business Expenditure
Jet Lite (India) Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38639 (ITAT-DELHI)
-
Delhi ITAT Quashes Income Addition for Alleged Bogus Purchases Citing Violation of Cross-Examination Rights and Rejection of Documentary Proofs
Ahluwalia Contracts India Ltd Vs DCIT
(2026) TaxCorp(LJ) 38633 (ITAT-DELHI)
-
Delhi ITAT Affirms Allowability of Bad Debt Write-Offs for Share Broking Entities Under Section 36(1)(vii), Citing Consistency with Jurisprudence and Business Practice
Bonanza Portfolio Limited Vs DCIT
(2026) TaxCorp(LJ) 38632 (ITAT-DELHI)
-
Delhi ITAT Clarifies: Operational and Functional Coordination Alone Do Not Constitute Dependent Agent PE under India-Japan DTAA—Mitsui Kinzoku Components India Pvt. Ltd. Ruled Not a DAPE
Mitsui Kinzoku Company Ltd Vs ACIT
(2026) TaxCorp(LJ) 38623 (ITAT-DELHI)
-
Delhi ITAT Rules Exclusivity Fee for Share Sale Negotiation as Capital Receipt; Section 28(iv) and 28(va) Not Attracted
Gem Agrofoods Pvt. Ltd Vs JCIT
(2026) TaxCorp(LJ) 38622 (ITAT-DELHI)
-
Delhi ITAT Directs AO to Rectify Double Taxation Error on Surrendered Income Under Section 154; Relies on CBDT Circular and R. Natarajan Ruling
Chaudhary Pawan Singh Shiksha Samit Vs ITO
(2026) TaxCorp(LJ) 38619 (ITAT-DELHI)
-
Delhi ITAT Affirms Section 68 Addition for Unsecured Loan from Bogus Lender; Repayment Post-Reassessment Held Irrelevant
Radicool Pharmaceuticals Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38618 (ITAT-DELHI) · Section 68
-
Delhi ITAT Nullifies CIT's Section 263 Revision for AY 2001-02 to 2005-06: Finds No Lack of Enquiry, Cites Overreach by Higher Tax Authorities in NIIT Ltd. Case
NIIT Ltd Vs CIT
(2026) TaxCorp(LJ) 38606 (ITAT-DELHI) · Section 263
-
Delhi ITAT Clarifies Capital Gains Holding Period: Allotment Date to be Considered for Immovable Property, Not Sale Deed Execution Date
Mohit saraf Vs ACIT
(2026) TaxCorp(LJ) 38605 (ITAT-DELHI)
-
Delhi ITAT Confirms: Loan Not Deemed Dividend as Assessee’s Shareholding Falls Below Section 2(22)(e) Threshold
Mohan Export (India) Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38602 (ITAT-DELHI) · Section 2(22)(e)
-
Delhi ITAT Nullifies CIT(A) Ex-Parte Dismissal for Non-Adjudication of Interest Levy under Sections 234A & 234B; Directs Fresh Hearing in Light of Section 250(6) Mandate
Diamond Piston and Rings Limited Vs ACIT
(2026) TaxCorp(LJ) 38601 (ITAT-DELHI) · Section 250(6)
-
Delhi ITAT Affirms Section 54 Exemption for Assessee Acquiring Multiple Floors in Single Residential Property Post Collaboration Agreement
Ranjan Sen Jain Vs ITO
(2026) TaxCorp(LJ) 38595 (ITAT-DELHI) · Section 54
-
Delhi ITAT Affirms Separate Taxation of Maintenance Receipts as Business Income Where Independent Agreements Exist
Leon Realtors Pvt Vs ACIT
(2026) TaxCorp(LJ) 38593 (ITAT-DELHI)
-
Delhi ITAT Orders Fresh Inquiry into Taxability of Automated Technical Services under India-Ireland DTAA: Distinction Between ‘Technical Services’ and ‘Royalty’ Reaffirmed
SFDC Ireland Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38582 (ITAT-DELHI)
-
Delhi ITAT Quashes Section 270A Penalty: Bona Fide and Debatable TDS Interpretation on Payments to GNOIDA Not Sufficient for Under-Reporting of Income
Royalgolf Link City Projects Vs Income Tax Office
(2026) TaxCorp(LJ) 38576 (ITAT-DELHI) · Section 270A
-
Delhi ITAT Affirms: Sale Proceeds of Renewable Energy Certificates Recognized as Non-Taxable Capital Receipts, Excluded from MAT Computation under Section 115JB
Kapil Mohan And Associates Hydro Power Vs ITO
(2026) TaxCorp(LJ) 38581 (ITAT-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.