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Landmark Rulings

ITAT Delhi — Direct Tax

2,211 rulings

  1. ITAT Delhi · 20 Mar 2025
    Delhi ITAT Upholds CIT(A)'s Decision, Affirms No Double Taxation on Mobilization Advances Adjusted Against Subsequent AY Receipts

    TRG-JKS Joint Venture Vs ITO

    (2025) TaxCorp(LJ) 34950 (ITAT-DELHI)

  2. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Rules on Bad Debt Provisions and Leave Encashment, Partially Upholding Assessee’s Appeal

    Thomson Press India Ltd Vs ITO

    (2025) TaxCorp(LJ) 34949 (ITAT-DELHI) · Section 36(1)(vii)

  3. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Overturns Section 263 Revision Order: Holding Company and Subsidiary Share Issuance Excluded from Section 56(2)(viib) Taxation

    Oyo Hotels & Homes Pvt.Ltd Vs Pr.CIT-7

    (2025) TaxCorp(LJ) 34948 (ITAT-DELHI) · Section 56(2)(viib)

  4. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Upholds Revenue's Addition under Section 68 in Unsecured Loan Case; Remands for Further Examination

    Titan Projects Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34947 (ITAT-DELHI) · Section 68

  5. ITAT Delhi · 31 Mar 2025
    Implications of Delhi ITAT's Decision on Dependable Agent PE and Income Assessment under India-US DTAA

    ESM Group Inc. Vs The Dy.C.I.T

    (2025) TaxCorp(LJ) 34944 (ITAT-DELHI)

  6. ITAT Delhi · 26 Mar 2025
    Delhi ITAT Affirms CIT(A) Ruling Dismissing Deemed Dividend Addition Under Section 2(22)(e) for Loans from Windlass Engineers

    Windlass Steel Crafts LLP Vs ACIT

    (2025) TaxCorp(LJ) 34932 (ITAT-DELHI)

  7. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules Against PCIT's Misinterpretation of License Fee Payments: Interest and Penalty Cannot Be Treated as Capital Expenditure

    Bharti Airtel Limited Vs Principal CIT

    (2025) TaxCorp(LJ) 34924 (ITAT-DELHI) · Section 263

  8. ITAT Delhi · 10 Mar 2025
    Delhi ITAT Rules on Suo Moto Disallowance for Penalty under Section 270A; Case Remitted for Fresh Adjudication

    Max Ventures Investment Holdings Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34920 (ITAT-DELHI) · Sections 14A, 270A

  9. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules in Favor of Tax Exemption for Compensation Received on Land Acquisition by NHAI

    Harry Township Limited Vs ACIT

    (2025) TaxCorp(LJ) 34914 (ITAT-DELHI) · Section 10(37)

  10. ITAT Delhi · 04 Mar 2025
    Delhi ITAT Rules on Jurisdiction Limits of CIT(A) under Section 251 Amidst Quash of Section 201 Order

    Emaar India Limited Vs DCIT

    (2025) TaxCorp(LJ) 34896 (ITAT-DELHI) · Section 201

  11. ITAT Delhi · 04 Apr 2025
    SAFEMA Tribunal Delhi Overrules Adjudicating Authority, Affirms Benami Character of Rs. 98.93 Cr Movable Assets and Rs. 166.27 Cr Gold Bullion

    SRS Mining Vs The DCIT

    (2025) TaxCorp(LJ) 34875 (ITAT-DELHI)

  12. ITAT Delhi · 20 Feb 2025
    Delhi ITAT Upholds Taxability of Interest on Enhanced Compensation Under Section 56(2)(viii)

    Kanta Rani Yadav Vs The P.C.I.T

    (2025) TaxCorp(LJ) 34851 (ITAT-DELHI) · Sections 56(2)(viii), 145B(1), 263

  13. ITAT Delhi · 18 Feb 2025
    Delhi ITAT Overturns Revision Order on ESOP Expenditure Claim by MakeMyTrip’s Subsidiary

    Make My Trip (India) Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34844 (ITAT-DELHI)

  14. ITAT Delhi · 11 Feb 2025
    Delhi ITAT Upholds Reassessment Initiated by DRI Insights Despite Assessee's Contention

    Sanjeev Wadhwa Vs DCIT

    (2025) TaxCorp(LJ) 34824 (ITAT-DELHI)

  15. ITAT Delhi · 09 Feb 2025
    SAFEMA Tribunal Affirms Non-Benami Status of Properties in Key Decision

    Ponnaganti Karunakara & Ors Vs The Initiating Officer ACIT

    (2025) TaxCorp(LJ) 34817 (ITAT-DELHI)

  16. ITAT Delhi · 06 Feb 2025
    Delhi ITAT Endorses 15% Income Attribution to UK-Based Travel Service Provider, Aligning with Previous Bench Rulings

    Travelport International Operations Limited Vs ACIT

    (2025) TaxCorp(LJ) 34812 (ITAT-DELHI)

  17. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Dismisses Revenue's Tax Claims on Offshore Equipment Supply, Citing Lack of Economic Nexus

    Smiths Detection Asia Pacific Pte. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34806 (ITAT-DELHI)

  18. ITAT Delhi · 16 Jan 2025
    Delhi ITAT Mandates Reassessment and Expenditure Allowance for Music Licensing Agreement Dispute

    Aalap Digital Music Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34803 (ITAT-DELHI)

  19. ITAT Delhi · 16 Jan 2025
    Mumbai ITAT Rules Assessment Order Invalid due to Lack of Notice to Amalgamated Company Under Section 143(2)

    Union Bank of India Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34801 (ITAT-DELHI) · Section 143(2)

  20. ITAT Delhi · 30 Jan 2025
    Delhi ITAT Invalidates Reassessment Order Due to Flawed Approval Process Under Section 151

    Jagbir Singh Vs ITO

    (2025) TaxCorp(LJ) 34798 (ITAT-DELHI) · Section 151

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