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Landmark Rulings

ITAT Delhi — Direct Tax

2,211 rulings

  1. 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)

  2. 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)

  3. 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

  4. 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)

  5. 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

  6. 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)

  7. 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)

  8. 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

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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

  15. 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)

  16. 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

  17. 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)

  18. 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)

  19. 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)

  20. 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

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