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Landmark Rulings

ITAT Delhi — Direct Tax

2,211 rulings

  1. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Upholds SC Lowy, Luxembourg's Entitlement to Benefits Under India-Luxembourg DTAA

    SC Lowy P.I. (LUX) S.A.R.L. Vs ACIT

    (2025) TaxCorp(LJ) 34793 (ITAT-DELHI)

  2. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Declares Income from Domain Name Registration Services Non-Taxable; Cites Precedent from Delhi HC Ruling

    GoDaddy.com, LLC Vs ACIT

    (2025) TaxCorp(LJ) 34786 (ITAT-DELHI)

  3. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Rules Cloud-Native Data Analytics Solutions Receipts Are Not FTS under India-USA DTAA, Aligning with Coursera Inc Ruling

    Sumo Logic, Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34770 (ITAT-DELHI)

  4. ITAT Delhi · 20 Jan 2025
    ITAT Rules Washout Charges of ₹10.58 Cr Not Taxable in India for Assessee Lacking Permanent Establishment

    Cargill International Trading Pvt Ltd Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34758 (ITAT-DELHI)

  5. ITAT Delhi · 10 Jan 2025
    Charitable Institution Denied Exemption Under Section 11 for Non-Compliance with Filing Requirements

    Army Wives Welfare Association Vs ITO

    (2024) TaxCorp(LJ) 34750 (ITAT-DELHI) · Sections 11, 139(4)

  6. ITAT Delhi · 09 Jan 2025
    ITAT Rules in Favor of Criteo Singapore: Advertisement Space Payments Not Taxable as Royalty Under India-Singapore DTAA

    Criteo Singapore Pte. Ltd Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34746 (ITAT-DELHI)

  7. ITAT Delhi · 09 Jan 2025
    Delhi ITAT Renders Decision on Taxability of Technical Services Provided by UK Assessee, Emphasizing Indian Source of Income

    Tungsten Network Ltd Vs Dy.CIT

    (2024) TaxCorp(LJ) 34745 (ITAT-DELHI)

  8. ITAT Delhi · 06 Jan 2025
    Decision on Depreciation Claims: ITAT Affirms Rights of Assessee for Assets in Demerger Scheme

    Indus Towers Ltd (formerly known as Bharti Infratel Ltd) Vs DCIT

    (2024) TaxCorp(LJ) 34736 (ITAT-DELHI)

  9. ITAT Delhi · 06 Jan 2025
    Delhi ITAT Upholds Section 80P Deductions for Co-operative Banks on Dividend Income, Rejects Revenue's Opposition Based on Licensing Issues

    Muzaffarnagar District Cooperative Bank Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34734 (ITAT-DELHI) · Section 80P

  10. 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)

  11. 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

  12. 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

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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

  18. 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

  19. 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

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

    Fujitsu Ltd Vs ACIT

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

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