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Delhi ITAT Rules Cloudera Inc.'s Professional Service Fees as Taxable FTS/FIS under Act & US DTAA; Subscription Income Not Taxable as Royalty or FTS
Cloudera Inc. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38281 (ITAT-DELHI)
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Delhi ITAT Rebukes Revenue for Judicial Indiscipline and Upholds Article 8 Benefits under India-Ireland DTAA for Aircraft Leasing Companies
Gilead Aviation Ireland 1 Limited Vs ACIT
(2026) TaxCorp(LJ) 38277 (ITAT-DELHI)
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Pure Reimbursements to Parent (Horiba Japan) for IT, Travel, and Seconded Employee Salary Not Taxable Nor Subject to TDS in India
Horiba India Private Limited Vs Assessment Unit, National Faceless Assessment Centre Income-tax Department
(2026) TaxCorp(LJ) 38265 (ITAT-DELHI) · Section 40(a)(i)
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Delhi ITAT Criticizes AO for Assigning ‘Nil’ Construction Value in Family Settlement; Orders Revaluation Based on Circle Rates in Accordance with DRP and Government Notification
Isha Kacker Vs Assistant Commissioner
(2026) TaxCorp(LJ) 38262 (ITAT-DELHI)
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Unexplained Cash Deposits of Rs. 2.95 Crore Attracts Section 69A and 115BBE: Delhi ITAT Upholds Addition for Discrepancy in GST and Accounting Records
Lokesh Thakur Vs Assessing Officer
(2026) TaxCorp(LJ) 38249 (ITAT-DELHI) · Section 69A
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Legal Services by Non-UK Partners Not Taxable as FTS, Orders AO to Examine Taxability Under Respective DTAAs
Herbert Smith Freehills LLP Vs CIT
(2026) TaxCorp(LJ) 38247 (ITAT-DELHI)
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Delhi ITAT Rules Broken Period Interest on Sale of NCDs to Buyer is Taxable as ‘Income from Other Sources’—Premium on Debentures Treated as Revenue Expenditure
Macquarie SBI Infrastructure Investments Pte Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38237 (ITAT-DELHI)
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Delhi ITAT Sets Precedent: Refund Denial on Technical E-Verification Delay Overruled, Upholds Taxpayer’s Right to TDS Refund on Rental Income
Gurcharan Singh Bhatia Vs ACIT
(2026) TaxCorp(LJ) 38236 (ITAT-DELHI)
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Delhi ITAT Disallows Derivative Loss; Finds Synchronized Trading and Manipulation in Stock Options Transactions Based on SEBI Findings
Ravi Prakash Aggarwal Vs DCIT
(2026) TaxCorp(LJ) 38232 (ITAT-DELHI)
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Delhi ITAT Rules Depreciation on Goodwill Inadmissible Where Business Transfer Agreement is Unregistered and Unsigned
Straumann Dental India LLP Vs ACIT
(2026) TaxCorp(LJ) 38221 (ITAT-DELHI)
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Delhi ITAT Clarifies: No Doctrine of Merger Between Orders u/s 143(1) and 143(3); Dismisses Appeal for Lack of Grievance
Marmo Home Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38194 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment for Lack of New Evidence; Reopening Held as Mere Change of Opinion Where Assessment Was Previously Concluded After Survey
AVSL Securities Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38184 (ITAT-DELHI)
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Delhi ITAT Rules Penalty under Section 271(1)(c) Inapplicable Where Full Tax Paid Prior to Notice under Section 148 – Assessment Accepted Without Variation
D.B. Engineering P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38182 (ITAT-DELHI) · Section 271(1)(c)
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Delhi ITAT Affirms Allowability of Bad Debt Write-Off as Business Expenditure under Section 36(1)(vii) Despite Subsequent Recovery; Remands Matter for Proper Computation
Aamby Valley Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38175 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Bullion Trader: Addition under Section 69A for Demonetization-era Cash Deposits Set Aside Owing to Satisfactory Business Documentation
Rakesh Kumar Vs ITO
(2026) TaxCorp(LJ) 38174 (ITAT-DELHI)
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Delhi ITAT Invalidates Addition for Alleged Unexplained Cash Payments; Presumption Under Section 132(4A) Not Attracted Without Cross-Examination and Corroborative Evidence
Jagdeep Singh Gill Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38173 (ITAT-DELHI)
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Delhi ITAT Upholds Addition of Rs. 1.34 Crore as Unexplained Cash Deposits During Demonetization: Assessee’s Failure to Substantiate Sales Proved Fatal
Garima Leather Exports Vs Income Tax Officer
(2026) TaxCorp(LJ) 38170 (ITAT-DELHI) · Section 69A
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Delhi ITAT Cancels Time-Barred BMA Assessment as TOLA Extension Held Inapplicable; Order Passed Beyond Statutory Limitation
Bindu Todi Vs DDIT(Inv) 1
(2026) TaxCorp(LJ) 38169 (ITAT-DELHI) · Section 10(3)
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Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Oyo Hotels—Share Issuance to Existing Shareholders with RBI-Valued Pricing Not Taxable as Unaccounted Money
OYO Hotels And Homes Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38167 (ITAT-DELHI)
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Delhi ITAT Rules GST/Excise Subsidy under J&K Industrial Policy as Capital Receipt, Not Taxable for AY 2020-21
Jakson Limited Vs Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 38163 (ITAT-DELHI)
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