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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 08 Jun 2024
    Reassessment Order Quashed: ITAT Slams AO for Non-Application of Mind

    Nisha Goel Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34070 (ITAT-DELHI)

  2. ITAT Delhi · 07 Jun 2024
    Denso Thailand's Technical Services Income Not Liable to Tax in India: ITAT

    Denso (Thailand) Co. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34066 (ITAT-DELHI)

  3. ITAT Delhi · 04 Jun 2024
    Delhi ITAT Invalidates Assessments Concluded Without Mandatory Section 153D Approval, Allows Appeal with Caveat for AO to Produce Evidence

    Emaar MGF Land Limited Vs ACIT

    (2024) TaxCorp(LJ) 34034 (ITAT-DELHI)

  4. ITAT Delhi · 01 Jun 2024
    Delhi ITAT Quashes Reassessment Notice and Order for Non-Resident Cricketer Due to Improper Service within Limitation Period

    Brett Lee Vs ACIT

    (2024) TaxCorp(LJ) 34013 (ITAT-DELHI)

  5. ITAT Delhi · 28 May 2024
    Delhi ITAT Allows Sec 80G Deduction on CSR Expenditure, Holds it Voluntary Sans Reciprocal Commitment

    Interglobe Technology Quotient Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 33989 (ITAT-DELHI) · Section 80G

  6. ITAT Delhi · 25 May 2024
    Delhi ITAT Rules CRM Services Are Neither FTS Nor Royalty Under Income Tax Act and India-Singapore DTAA

    Salesforce.com Singapore Pte Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33970 (ITAT-DELHI)

  7. ITAT Delhi · 25 May 2024
    Delhi ITAT Sets Aside Ex-Parte NFAC Order Under Sec 250 Due to Overlooked Adjournment Application

    Meharban Ali Vs ITO

    (2024) TaxCorp(LJ) 33969 (ITAT-DELHI) · Section 250

  8. ITAT Delhi · 23 May 2024
    Delhi ITAT Sets Aside Section 263 Order, Holds Invocation of Revision Solely Based on AO's Proposal Untenable Sans Independent Application of Mind

    Ahlcon Parenterals (India) Ltd Vs Pr. CIT-3

    (2024) TaxCorp(LJ) 33951 (ITAT-DELHI)

  9. ITAT Delhi · 21 May 2024
    Delhi ITAT Rules That Treating All Services as Consultancy Based on One Term of Agreement is Untenable; Providing Information on Tariff Change is Not FTS

    Lx Pantos India Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 33936 (ITAT-DELHI)

  10. ITAT Delhi · 18 May 2024
    Delhi ITAT Upholds Partial Rejection of Books Due to Closing Stock Discrepancies and Varied Gross Profit Margins

    GRP Auto Vs JCIT

    (2024) TaxCorp(LJ) 33917 (ITAT-DELHI)

  11. ITAT Delhi · 15 May 2024
    ITAT - Delhi ITAT Quashes Assessment Order for Non-Implementation of DRP Directions on Royalty/FTS Receipts.

    HOME CREDIT INTERNATIONAL A.S. CZECH REPUBLIC VERSUS ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

    (2024) TaxCorp(LJ) 33896 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=111534&Category=ITAT&CategoryType=Zip

  12. ITAT Delhi · 13 May 2024
    Delhi High Court Sets Aside Assessment Order Making Additions Based Merely on CBIC Information, Remits Matter for Fresh Adjudication

    Bausch And Lomb India Private Limited Vs ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE

    (2024) TaxCorp(LJ) 33883 (ITAT-DELHI)

  13. ITAT Delhi · 13 May 2024
    ITAT - Delhi ITAT Characterizes Rs. 113.41 Cr. Received by Volvo Sweden as FTS, Rejects Plea for Consistency

    Volvo Information Technology AB Vs DCIT

    (2024) TaxCorp(LJ) 33882 (ITAT-DELHI)

  14. ITAT Delhi · 11 May 2024
    Delhi ITAT Holds Loss on Forward Contracts & Forward Premium Account Non-Speculative, Dismisses Revenue's Appeal

    J. K. Techno soft Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33875 (ITAT-DELHI)

  15. ITAT Delhi · 10 May 2024
    ITAT - Delhi ITAT Directs AO to Verify Donations and Grant Deduction Under Section 80G/80GGA Read with Section 35AC.

    DAL TRUST VERSUS ITO WARD-50 (1) NEW DELHI

    (2024) TaxCorp(LJ) 33869 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=111480&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 04 May 2024
    ITAT - Delhi ITAT Deletes Section 68 Addition for Unsecured Loan, Holds Lender's Source Accepted by AO.

    Devki Nandan Maheshwari Vs ACIT

    (2024) TaxCorp(LJ) 33833 (ITAT-DELHI) · Section 68

  17. ITAT Delhi · 03 May 2024
    ITAT - Delhi ITAT Rejects Taxability Under Section 44BB Without PE in India, Distinguishes SC Judgment in ONGC.

    Computer Modelling Group Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33829 (ITAT-DELHI) · Section 44BB

  18. ITAT Delhi · 02 May 2024
    Penalty Order Invalidated: Delhi ITAT Rules in Favor of Assessee, Citing Limitations Under Section 271C

    Turner General Entertainment Networks India Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 33818 (ITAT-DELHI)

  19. ITAT Delhi · 27 Apr 2024
    Quippo Energy (P) Ltd. Secures Higher Depreciation Rate of 80% on Exhaust Gas Boiler: ITAT Upholds CIT(A) Order Against Revenue's Claims

    Quippo Energy (P) Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33786 (ITAT-DELHI)

  20. ITAT Delhi · 25 Apr 2024
    ITAT - Offshore Contract Taxation: Delhi ITAT Orders a Reassessment.

    J.M. Voith SE & Co. KG (Earlier Voith Paper GmbH & Co. KG) Vs DCIT

    (2024) TaxCorp(LJ) 33777 (ITAT-DELHI)

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