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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 01 Jan 2025
    Delhi ITAT Rules Compensation Received by Assessee as Capital Receipt: Non-Applicability of Section 28(ii)(b)

    Modi Entertainment Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34726 (ITAT-DELHI) · Section 28(ii)(b)

  2. ITAT Delhi · 30 Dec 2024
    Delhi ITAT Confirms Non-Taxability of Offshore Business Receipts for Assessee Without PE in India

    Kreuz Challenger Pte Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34720 (ITAT-DELHI) · Section 44BB

  3. ITAT Delhi · 30 Dec 2024
    Tribunal Upholds Revenue's Authority on Penalty under Section 271AAB for Undisclosed Income

    Subhash Tyagi Vs DCIT

    (2024) TaxCorp(LJ) 34718 (ITAT-DELHI) · Section 271AAB

  4. ITAT Delhi · 01 Jan 2025
    ITAT Upholds PCIT Revision of Assessment Order on Taxability of Enhanced Compensation Interest

    Jagjit Singh Kataria Vs Principal CIT

    (2024) TaxCorp(LJ) 34717 (ITAT-DELHI) · Section 56(2)(viii)

  5. ITAT Delhi · 03 Jan 2025
    Demonetized Currency Seizure: SAFEMA Tribunal Confirms Attachment of Seized Cash Following Police Interception

    Nitin Gupta Vs The Initiating Officer DCIT (BPU)

    (2024) TaxCorp(LJ) 34716 (ITAT-DELHI)

  6. ITAT Delhi · 25 Dec 2024
    SAFEMA Tribunal Reiterates Requirement of Evidence in Benami Transactions, Dismissing Revenue’s Appeal

    Nibhodh Trading Pvt. Ltd. & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34711 (ITAT-DELHI)

  7. ITAT Delhi · 23 Dec 2024
    Delhi ITAT Upholds First Appellate Authority’s Order, Rejects Revenue’s Claims on Incriminating Material in Search Assessment

    DMG Finance Investment Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34703 (ITAT-DELHI)

  8. ITAT Delhi · 23 Dec 2024
    Delhi ITAT Renders Verdict: Payment to ESG International, USA for Warehousing Charges Beyond the Scope of FTS, No Tax Deduction Required

    Avtec Limited Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34702 (ITAT-DELHI) · Section 195

  9. ITAT Delhi · 23 Dec 2024
    ITAT Reiterates Rights of Assessees Under Section 115BAA in AY 2020-21 Amidst Procedural Compliance Issues

    Indo British Garments Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34701 (ITAT-DELHI) · Section 115BAA

  10. ITAT Delhi · 23 Dec 2024
    Delhi ITAT Quashes Assessment Under Section 153C, Revisiting Satisfaction Note Doctrine in Tax Matters

    Renu Singh Vs ACIT

    (2024) TaxCorp(LJ) 34699 (ITAT-DELHI) · Section 153C

  11. ITAT Delhi · 25 Nov 2024
    Arbitration Award Compensation Considered Business Income by Delhi ITAT

    Fujitsu Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34683 (ITAT-DELHI)

  12. ITAT Delhi · 25 Nov 2024
    Delhi ITAT Rules in Favor of Assessee, Upholding Non-Taxability of Digital Security Services under India-US DTAA

    DigiCert Inc Vs ACIT

    (2024) TaxCorp(LJ) 34682 (ITAT-DELHI)

  13. ITAT Delhi · 18 Dec 2024
    ITAT Dehradun Rules Penalty Inapplicable Due to Non-violations of Section 269SS

    Uttarakhand Enterprises Ltd Vs JCIT

    (2024) TaxCorp(LJ) 34679 (ITAT-DELHI)

  14. ITAT Delhi · 19 Dec 2024
    Aircraft Repair Services Not Classifiable as FTS: ITAT Delhi Ruling

    Rockwell Collins Southeast Asia Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34678 (ITAT-DELHI)

  15. ITAT Delhi · 18 Nov 2024
    Delhi ITAT Quashes Reassessment Proceedings on Unsecured Loans Amidst Allegations of Accommodation Entries

    R.N. Khemka Enterprises Private Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34669 (ITAT-DELHI) · Section 148

  16. ITAT Delhi · 16 Nov 2024
    Delhi ITAT Upholds Assessee's Position, Declares Revenue's Action on TDS Default Barred by Limitation

    Turner General Entertainment Net works India Limited Vs DCIT

    (2024) TaxCorp(LJ) 34664 (ITAT-DELHI) · Sections 201(1)/(1A), 201(3)

  17. ITAT Delhi · 12 Dec 2024
    SAFEMA Tribunal Upholds Attachment Order on Benami Transactions Due to Lack of Evidence of Income Source

    Mohd. Farooq Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34660 (ITAT-DELHI)

  18. ITAT Delhi · 04 Dec 2024
    SAFEMA Tribunal Overturns Property Attachment Order, Citing Non-Applicability of Benami Act Provisions Prior to Amendment

    Mohammad Shahzad Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34641 (ITAT-DELHI)

  19. ITAT Delhi · 02 Dec 2024
    Tax Benefits Affirmed for Austrian Assessee under India-Austria DTAA: ITAT Rules on Software License Income and Tax Residency Evidence

    Tricentis Gmbh Vs The DCIT

    (2024) TaxCorp(LJ) 34640 (ITAT-DELHI)

  20. ITAT Delhi · 02 Dec 2024
    Delhi ITAT Rules Interconnectivity Charges as Business Income, Upholding Taxation Principles Under India-Oman DTAA

    Oman Telecommunications Company SAOG Vs DCIT

    (2024) TaxCorp(LJ) 34638 (ITAT-DELHI)

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