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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 04 Jan 2024
    Delhi Tribunal Clarifies Taxation of Software Sales Royalties under India-Singapore DTAA

    FINASTRA INTERNATIONAL FINANCIAL SYSTEMS PTE LTD. VERSUS THE ACIT (INTERNATIONAL TAXATION) , CIRCLE-1 (3) (1) , DELHI

    (2024) TaxCorp(LJ) 33059 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109581&Category=ITAT&CategoryType=Zip

  2. ITAT Delhi · 29 Dec 2023
    ITAT - Delhi ITAT Sides with HCL Group, Denies Revenue-Share as FTS in International Services.

    HCL Singapore PTE. Ltd Vs Asst. CIT

    (2023) TaxCorp(LJ) 33027 (ITAT-DELHI)

  3. ITAT Delhi · 26 Dec 2023
    ITAT - Chandigarh ITAT Declares DIN-less Reassessment Order Invalid, Upholds Mandatory CBDT DIN Circular.

    SPS Structures Ltd Vs The DCIT

    (2023) TaxCorp(LJ) 32997 (ITAT-DELHI)

  4. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Upholds Taxability of Consortium as AOP in Commonwealth Games Contract Case.

    Pico Deepali Overlays Consortium Vs DCIT

    (2023) TaxCorp(LJ) 32996 (ITAT-DELHI)

  5. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Rules US Company Does Not Constitute PE in India; References Formula One & E-Funds Judgments.

    EXL Service.Com INC Vs The Addl. D.I.T

    (2023) TaxCorp(LJ) 32995 (ITAT-DELHI)

  6. ITAT Delhi · 19 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Order for Lack of DIN, Upholds CBDT Circular's Mandate.

    Finesse International Design Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32956 (ITAT-DELHI) · Section 153D

  7. ITAT Delhi · 15 Dec 2023
    ITAT - ITAT Delhi Bench Declares Corpus-Specific Voluntary Contributions as Capital Receipt, Exempt from Tax.

    The A.C.I.T vs M/s Financial Inclusion Trust

    (2023) TaxCorp(LJ) 32927 (ITAT-DELHI) · Section 143

  8. ITAT Delhi · 09 Dec 2023
    ITAT - Delhi ITAT Annuls Penalty Under Section 271E for Loan Repayment by Bearer Cheque Due to Procedural Irregularities.

    LATE SHRI PAWAN KUMAR, REPRESENTED BY SMT. NIRMAL JAIN (LEGAL HEIR) VERSUS JCIT, RANGE-2, GHAZIABAD

    (2023) TaxCorp(LJ) 32880 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109001&Category=ITAT&CategoryType=Zip

  9. ITAT Delhi · 08 Dec 2023
    ITAT - Delhi ITAT Grants Relief to Indigo, Stays Coercive Recovery of Rs. 1100 Cr Demand.

    Interglobe Aviation Limited Vs ACIT

    (2023) TaxCorp(LJ) 32876 (ITAT-DELHI)

  10. ITAT Delhi · 04 Dec 2023
    ITAT - Delhi ITAT Rules Offshore Supplies by Chinese Company to PGCIL Not Taxable in India.

    Jiangdong Fittings Equipments Vs ACIT

    (2023) TaxCorp(LJ) 32852 (ITAT-DELHI)

  11. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.

    Global Schools Holdings Pte. Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32843 (ITAT-DELHI)

  12. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Orders Due to Non-Compliance with Mandatory DIN Requirement.

    Keller Asia Pacific Limited Vs ACIT

    (2023) TaxCorp(LJ) 32842 (ITAT-DELHI)

  13. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Exempts Satellite Transmission Services from 'Royalty' Tax, Aligning with New Skies Precedent.

    Inmarsat Solutions BV Vs ACIT

    (2023) TaxCorp(LJ) 32841 (ITAT-DELHI)

  14. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi ITAT Relieves LG India from TDS Liability on Notional Profits of LG Korea’s PE.

    LG Electronics India Ltd Vs ITO(TDS)

    (2023) TaxCorp(LJ) 32832 (ITAT-DELHI)

  15. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Sets New Benchmarks in Comparable Selection for TP Adjustments in Software and ITES Segments.

    APTIVE COMPONENTS INDIA P. LTD, (FORMERLY KNOWN AS DELPHI AUTOMOTIVE SYSTEMS P. LTD) VERSUS DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7 (1) , NEW DELHI

    (2023) TaxCorp(LJ) 32829 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108754&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Upholds Capitalization of Interest Paid to NOIDA in Project Expenses.

    ITO, WARD-15 (3) , NEW DELHI VERSUS LOGIX BUILDCON PVT. LTD

    (2023) TaxCorp(LJ) 32827 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108750&Category=ITAT&CategoryType=Zip

  17. ITAT Delhi · 30 Nov 2023
    ITAT - Delhi ITAT Rules in Favor of German Company: Offshore Supplies & Services Not Taxable in India.

    DSD Noell GMBH Vs Dy./Asst. CIT

    (2023) TaxCorp(LJ) 32824 (ITAT-DELHI)

  18. ITAT Delhi · 25 Nov 2023
    ITAT - Delhi ITAT Remands Case for Revaluation of Shares, Citing Inadequate Examination by CIT(A).

    Sharp Eye Broadcasting Pvt. Ltd Vs ITO

    (2023) TaxCorp(LJ) 32792 (ITAT-DELHI) · Section 56(2)(viib)

  19. ITAT Delhi · 21 Nov 2023
    ITAT - ITAT Rules Against Penalty on PSU for Income Declaration Discrepancy Under Section 271(1)(c).

    PRAGATI POWER CORPORATION LTD. VERSUS DCIT, CIRCLE-10 (1) NEW DELHI.

    (2023) TaxCorp(LJ) 32752 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108544&Category=ITAT&CategoryType=Zip

  20. ITAT Delhi · 21 Nov 2023
    ITAT - Delhi ITAT Clarifies Assessee's Status, Exempts from Section 56(2)(viib) Provisions on Share Premium.

    DCIT, CENTRAL CIRCLE-16, NEW DELHI VERSUS COMPTECH SOLUTIONS PVT. LTD.

    (2023) TaxCorp(LJ) 32750 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108549&Category=ITAT&CategoryType=Zip

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