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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 18 Jul 2024
    Delhi ITAT Affirms Mauritius DTAA Benefit, Cites Azadi Bachao, Commercial Rationale, and India's Investment/Business Model

    India Property (Mauritius) Company Vs ACIT

    (2024) TaxCorp(LJ) 34336 (ITAT-DELHI)

  2. ITAT Delhi · 15 Jul 2024
    Delhi ITAT Allows Revised Foreign Tax Credit Claim in Modified Return, Emphasizes Substantial Justice Over Procedural Errors

    Ericsson India Global Services Pvt. Ltd Vs Addl. CIT

    (2024) TaxCorp(LJ) 34306 (ITAT-DELHI) · Section 92CD(1)

  3. ITAT Delhi · 13 Jul 2024
    Delhi ITAT Allows Section 11 Exemption Despite Pending Rectification, Registration Obtained During Pendency

    Care Foundation Village Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34297 (ITAT-DELHI) · Sections 11, 12AA

  4. ITAT Delhi · 06 Jul 2024
    Design & engineering services linked to offshore plant sale not FTS: Delhi ITAT relief to Austrian Co.

    Andritz AG Vs DDIT (InternationalTaxation)

    (2024) TaxCorp(LJ) 34251 (ITAT-DELHI)

  5. ITAT Delhi · 04 Jul 2024
    Non-Resident Company Wins Tax Battle: ITAT Slams Revenue for Procedural Lapses

    Fortum SAR B.V. Vs Assistant Director of Income Tax

    (2024) TaxCorp(LJ) 34231 (ITAT-DELHI) · Section 143(1)

  6. ITAT Delhi · 04 Jul 2024
    Delhi ITAT Rules: Fees for Live Transmission and Sponsorship Rights Not Taxable as Royalty

    Cricket Australia Vs ACIT

    (2024) TaxCorp(LJ) 34230 (ITAT-DELHI)

  7. ITAT Delhi · 03 Jul 2024
    Cash Expenses Diary Lands Assessee in Trouble: ITAT Upholds Addition

    Kailash Gahlot Vs DCIT

    (2024) TaxCorp(LJ) 34223 (ITAT-DELHI)

  8. ITAT Delhi · 03 Jul 2024
    Delhi ITAT Upholds Revisional Order: Interest on Enhanced Compensation for Compulsory Land Acquisition Taxable as 'Income from Other Sources'

    Veena Shah Vs Pr. CIT

    (2024) TaxCorp(LJ) 34221 (ITAT-DELHI)

  9. ITAT Delhi · 02 Jul 2024
    Delhi ITAT Rules: Quantum Additions Cannot Be Challenged in Appellate Proceedings Against Revision/Rectification Orders

    Security Printing and Minting Corporation of India limited Vs ACIT

    (2024) TaxCorp(LJ) 34212 (ITAT-DELHI)

  10. ITAT Delhi · 29 Jun 2024
    Delhi ITAT Clarifies Section 153C Proceedings Timing and Validity of Satisfaction Note

    Marconi Infratech (P.) Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34194 (ITAT-DELHI) · Sections 153, 153C

  11. ITAT Delhi · 26 Jun 2024
    Delhi ITAT Rules Final Assessment Order Invalid Due to Procedural Lapse in DRP Proceeding

    Ares Diversified Vs ACIT

    (2024) TaxCorp(LJ) 34166 (ITAT-DELHI)

  12. ITAT Delhi · 22 Jun 2024
    Delhi ITAT Deletes Section 40A(3) Disallowance for Verifiable Cash Payments to Agents Under Rule 6DD(1)

    Narender Singh Vs ITO

    (2024) TaxCorp(LJ) 34145 (ITAT-DELHI) · Section 40A(3)

  13. ITAT Delhi · 22 Jun 2024
    Delhi ITAT Quashes Reassessment Due to Lack of Foundation Material for 'Reason to Believe'

    Santosh Khunteta Vs ITO

    (2024) TaxCorp(LJ) 34144 (ITAT-DELHI)

  14. ITAT Delhi · 21 Jun 2024
    Delhi ITAT Upholds Mandatory Application of Section 144C, Quashes Final Assessment Order Passed Without Draft Order

    ADM Agro Industries Kota & Akola Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34134 (ITAT-DELHI) · Section 144C

  15. ITAT Delhi · 21 Jun 2024
    Connectivity Charges Not FTS: Delhi ITAT Gives Relief to Huawei International

    Huawei International Co. Limited Vs ACIT

    (2024) TaxCorp(LJ) 34133 (ITAT-DELHI) · Section 9(1)(vii)

  16. ITAT Delhi · 20 Jun 2024
    Delhi ITAT Rules Section 50C Not Applicable to Leasehold Rights, Following Noida Cyber Park

    Shivdeep Tyagi Vs ITO

    (2024) TaxCorp(LJ) 34130 (ITAT-DELHI) · Section 50C

  17. ITAT Delhi · 20 Jun 2024
    Delhi ITAT Quashes Revision Order on Unexplained Cash Deposit Despite AO's Detailed Inquiry

    Dharam Singh Vs Pr.CIT

    (2024) TaxCorp(LJ) 34129 (ITAT-DELHI)

  18. ITAT Delhi · 15 Jun 2024
    Delhi ITAT Upholds Assessee's Discretion in Choosing Share Valuation Methodology

    Weldon Polymers Pvt. Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 34108 (ITAT-DELHI)

  19. ITAT Delhi · 14 Jun 2024
    Delhi ITAT Upholds 153A Assessment Validity Based on Assessee's Acceptance of Undisclosed Foreign Bank Account, Deletes Penalty and Additions for Subsequent Years

    Rajinder Kumar Vs ACIT

    (2024) TaxCorp(LJ) 34101 (ITAT-DELHI) · Section 153A

  20. ITAT Delhi · 12 Jun 2024
    Delhi ITAT Rules Amendment to Section 11(1)(d) Applicable Prospectively from April 1, 2022

    Jan Swasthya Sahyog Vs DCIT

    (2024) TaxCorp(LJ) 34083 (ITAT-DELHI) · Section 11(1)(d)

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