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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 04 Dec 2024
    Bently Nevada LLC Not Considered to Have Permanent Establishment in India During Relevant Assessment Year, ITAT Rules

    Bently Nevada Llc Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34634 (ITAT-DELHI)

  2. ITAT Delhi · 26 Nov 2024
    Software Service Receipts Not Taxable as FIS: Delhi ITAT Rules in Favor of Assessee

    Attachmate Corporation Vs ACIT

    (2024) TaxCorp(LJ) 34611 (ITAT-DELHI)

  3. ITAT Delhi · 19 Nov 2024
    Delhi ITAT Upholds Assessment Validity Under Section 153A, Dismissing Assessee's Appeal Due to Failure to Provide Waiver Form for Foreign Bank Account Verification

    Parag Dalmia Vs DCIT

    (2024) TaxCorp(LJ) 34602 (ITAT-DELHI) · Section 153A

  4. ITAT Delhi · 19 Nov 2024
    Delhi ITAT Disregards Revenue's Imposition for Pre-Amendment Defaults

    Dream Design and Display India Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34601 (ITAT-DELHI) · Sections 200A, 234E

  5. ITAT Delhi · 13 Nov 2024
    Delhi ITAT Rules in Favor of Assessee, Directs AO to Conduct Assessment under Section 144 Instead of Section 143(3) Based on CBDT Guidelines

    PME Power Projects India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34600 (ITAT-DELHI) · Sections 143(3), 144

  6. ITAT Delhi · 08 Nov 2024
    Delhi ITAT Reiterates Non-Applicability of TDS under Section 194-I in Revenue Sharing Arrangements between VLCC and Franchisees

    VLCC Health Care Ltd Vs Addl.CIT

    (2024) TaxCorp(LJ) 34589 (ITAT-DELHI) · Section 194-I

  7. ITAT Delhi · 27 Nov 2024
    Delhi ITAT Rules That Transactions With Wholly Owned Subsidiary Do Not Constitute Loan: Revenue’s Appeal Dismissed

    Uniparts India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34585 (ITAT-DELHI) · Section 2(22)(e)

  8. ITAT Delhi · 11 Nov 2024
    Income from Technical Services Rendered by Foreign Company Exempt from Tax in India: Delhi ITAT Ruling

    Transkor Global Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34581 (ITAT-DELHI)

  9. ITAT Delhi · 11 Nov 2024
    Delhi ITAT Overturns Revenue's Rs. 99.99 Lakh Addition on Unexplained Share Premium, Upholding Investor's Capital Sources

    ACE Cabs Limited Vs ACIT

    (2024) TaxCorp(LJ) 34580 (ITAT-DELHI)

  10. ITAT Delhi · 28 Nov 2024
    Bandwidth Charges Not Royalty: ITAT Ruling in Bharti Airtel Case

    Bharti Airtel Limited Vs ACIT

    (2024) TaxCorp(LJ) 34577 (ITAT-DELHI)

  11. ITAT Delhi · 27 Sep 2024
    SAFEMA Tribunal Upholds Seizure of Rs 3 Crores Cash from Bikki Kumar Singh, Denies Appeal as Beneficial Owner

    Rahul Shah Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34547 (ITAT-DELHI)

  12. ITAT Delhi · 21 Sep 2024
    ITAT Overturns CIT(A) Decision, Mandates Full Consideration of Assessee’s Delay Explanation and Merits in Tax Deduction Case

    PVR INOX Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34531 (ITAT-DELHI)

  13. ITAT Delhi · 20 Sep 2024
    Delhi ITAT Upholds CIT(A) Ruling on Denial of Business Expenses Claim Under Section 37

    Pasupati Acrylon Limited Vs ACIT

    (2024) TaxCorp(LJ) 34525 (ITAT-DELHI)

  14. ITAT Delhi · 10 Dec 2024
    SAFEMA Tribunal Affirms Dismissal of DCIT Appeal, Upholds Fiduciary Exception Under Benami Act

    Jiten Pujari & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34516 (ITAT-DELHI) · Section 2(9)(A)(ii)

  15. ITAT Delhi · 11 Dec 2024
    Delhi ITAT Dismisses Appeal by Former Director of Struck-Off Company, Citing Lack of Board Resolution and No Contingent Liability

    Boopendradas (Vikash) Sungker DCIT

    (2024) TaxCorp(LJ) 34513 (ITAT-DELHI)

  16. ITAT Delhi · 14 Sep 2024
    Delhi ITAT Rules Distribution Revenue from TV Channels as Business Income, Not Royalty Under India-US DTAA

    Turner Broadcasting System Asia Pacific Inc Vs DCIT

    (2024) TaxCorp(LJ) 34511 (ITAT-DELHI)

  17. ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  18. ITAT Delhi · 11 Sep 2024
    Delhi High Court Voids Revenue’s Denial of Assessee’s Revised Return Submission for AY 2010-11; Orders Consideration of Updated Return and Refund Processing

    Hari Kishan Sharma Vs Govt of Nct of Delhi & Anr.

    (2024) TaxCorp(LJ) 34499 (ITAT-DELHI)

  19. ITAT Delhi · 11 Sep 2024
    Delhi ITAT Rules LLC as Tax Resident of the US, Affording Treaty Benefits under Indo-US DTAA

    General Motors Company USA Vs ACIT

    (2024) TaxCorp(LJ) 34498 (ITAT-DELHI)

  20. ITAT Delhi · 09 Sep 2024
    Delhi ITAT Rules in Favor of Tyco Electronics: Singapore-Based Assessee Entitled to India-Singapore DTAA Benefits on Long-Term Capital Gains

    Tyco Electronics Singapore Pvt Limited

    (2024) TaxCorp(LJ) 34492 (ITAT-DELHI)

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