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Delhi ITAT Rules Section 50 Inapplicable: Sale of Shares via Put Option Cannot Be Treated as Sale of Underlying Assets for STCG Purposes
Sangita Kshetry Vs ACIT
(2025) TaxCorp(LJ) 35385 (ITAT-DELHI)
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Delhi ITAT Sets Aside CIT(A) Order for Non-Compliance with Rule 46A(3); Directs Fresh Adjudication Ensuring Due Process for Additional Evidence
MG Housing Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 35381 (ITAT-DELHI) · Section 250(4)
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Delhi ITAT Rules Offshore Supply by Chinese Telecom Firm to Indian PSUs Not Taxable under Section 44BBB; Strikes Down CIT(IT)’s Section 263 Revision Order
Shenhzhen SDG Information Co. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35379 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Standard Flight Simulator Services Provided to Indian Pilots in Ethiopia Not Taxable as Fee for Technical Services (FTS); No Customization or Indian Nexus Found
Ethiopian Airlines Group Vs ACIT
(2025) TaxCorp(LJ) 35378 (ITAT-DELHI)
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Delhi ITAT Reaffirms Option Money from Share Sale in JV as Capital Receipt, Not Business Income, for Dabur Invest Corp.
Dabur Invest Corp Vs ACIT
(2025) TaxCorp(LJ) 35377 (ITAT-DELHI)
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Delhi ITAT Affirms Excise Duty Exemption as Capital Receipt for P.C. Jeweller; Allows Fresh Claim Before CIT(A) Despite Prior Revenue Classification
P.C. Jeweller Limited Vs DCIT
(2025) TaxCorp(LJ) 35371 (ITAT-DELHI)
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Delhi ITAT Affirms Deductibility of Pre-Commencement Expenditure Once Business Set Up, Despite Single Investment Transaction in Subsidiary
Aricent Technologies (Holding) Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 35368 (ITAT-DELHI)
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Delhi ITAT Invalidates Ad Hoc Income Addition: Rejection of Books Unfounded Without Concrete Discrepancy Under Section 145(3)
Pioneer Fabricators (P) Ltd Vs DCIT
(2025) TaxCorp(LJ) 35367 (ITAT-DELHI)
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Delhi ITAT Upholds Allowability of Marketing and Sales Promotion Expenses Incurred in Foreign Currency by Indian Retail Arm, Finds Expenditure to be Wholly and Exclusively for Business Purposes
H & M Hennes & Mauritz Retial Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35361 (ITAT-DELHI) · Section 37
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Delhi ITAT Invalidates Assessment Order Passed Beyond Limitation Period under Section 153 r.w.s. 254/143(3) by Over 15 Months in Consequence to Tribunal’s Direction
Urjaa Metalics Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35356 (ITAT-DELHI) · Sections 143(3), 153, 254
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Delhi ITAT Quashes Section 68 Additions Where Unsecured Loans Were Fully Repaid Through Banking Channels and Onus Discharged by the Assessee
Saroj Rani Vs ITO
(2025) TaxCorp(LJ) 35348 (ITAT-DELHI)
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SAFEMA Tribunal Affirms Benami Attachments: Mastermind’s Manipulative Land Acquisitions Unravelled Under Amended Benami Law
Hemraj Dhobhi Vs The Initiating Officer
(2025) TaxCorp(LJ) 35347 (ITAT-DELHI)
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Delhi ITAT Curtails PCIT’s Revisional Power Under Section 263 in DLF Home Developers Case: Upholds AO’s Plausible Assessment
DLF Home Developers Limited Vs Pr.CIT
(2025) TaxCorp(LJ) 35340 (ITAT-DELHI)
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Retrospective Cancellation of 12A Registration Quashed by Delhi ITAT: Powers to Withdraw on “Specified Violations” Effective Only from April 1, 2022
Human Welfare Foundation Vs DCIT
(2025) TaxCorp(LJ) 35324 (ITAT-DELHI) · Section 12AB(4)
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Delhi ITAT Annuls Rs. 16.04 Lakh Addition under Section 115BBE: No Mismatch Found Between Return and Form 26AS for Lottery Income
Suman Sehrawat Vs ITO
(2025) TaxCorp(LJ) 35320 (ITAT-DELHI) · Section 115BBE
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Delhi ITAT Upholds Hedging Loss Allowance in Gold Derivatives: Exclusion from Speculative Transactions Confirmed under Section 43(5) Proviso (a)
Religare Comtrade Ltd (Formerly known as Religare Bullion Ltd.) Vs DCIT
(2025) TaxCorp(LJ) 35319 (ITAT-DELHI)
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Additions Cannot Be Made Solely on Retracted Section 132(4) Statement in Absence of Incriminating Material—CBDT Instructions Reiterated
Shyam Sunder Jindal Vs ACIT
(2025) TaxCorp(LJ) 35316 (ITAT-DELHI)
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First Appellate Authority: Relief on Retrospective Application of Section 11(3) Amendment for Charitable Trusts
Acharya Vijay Ruchak Chandra Surishwarji Maharaj Saheb Prerit Shri Pashwabhakti Dham Trust vs. CPC, Bengaluru
(2025) TaxCorp(LJ) 35313 (ITAT-DELHI) · Section 11(3)
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Delhi ITAT Quashes Penalty under Section 270A for Defective Notice; Interest Disallowance Also Deleted Owing to Sufficient Interest-Free Funds
SBS Transpole Lilgistics pvt. Ltd Vs NFAC
(2025) TaxCorp(LJ) 35307 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment by Non-Jurisdictional AO in Absence of Section 127 Transfer Order
Navita Gupta Vs Income Tax Officer
(2025) TaxCorp(LJ) 35293 (ITAT-DELHI) · Section 127
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