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Landmark Rulings

ITAT Delhi — Direct Tax

1,944 rulings

  1. ITAT Delhi · 16 Nov 2023
    ITAT - Delhi ITAT Invalidates Post-Search Assessment for Non-Compliance with CBDT's DIN Mandate.

    Sharda Devi Bajaj Vs DCIT

    (2023) TaxCorp(LJ) 32732 (ITAT-DELHI)

  2. ITAT Delhi · 18 Nov 2023
    ITAT - Delhi ITAT Annuls Assessment Order for Non-compliance with CBDT's DIN Mandate.

    Innio Jenbacher GmbH & Co. OG Vs ACIT

    (2023) TaxCorp(LJ) 32729 (ITAT-DELHI)

  3. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Clarifies Tax Implications for Payments to Overseas Entities under India-UAE and India-Mauritius DTAA.

    DCIT, CIRCLE-4 (2) , NEW DELHI. VERSUS CAMPUS EAI INDIA PVT. LTD.

    (2023) TaxCorp(LJ) 32707 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108385&Category=ITAT&CategoryType=Zip

  4. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Rules on TDS Applicability for Consultant and Retainer Doctors, Clarifies Employer-Employee Relationship.

    DCIT, CENTRAL CIRCLE-74 (1) , NEW DELHI VERSUS FORTIS HOSPITAL LTD.

    (2023) TaxCorp(LJ) 32705 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108390&Category=ITAT&CategoryType=Zip

  5. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Decides on Taxability of Interest Income Generated from Government Funds.

    THE DCIT, CIRCLE 16 (1), NEW DELHI VERSUS M/S. NATIONAL HIGHWAYS AND INFRASTRUCTURE DEVELOPMENT CORP INDIA, DELHI

    (2023) TaxCorp(LJ) 32703 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108394&Category=ITAT&CategoryType=Zip

  6. ITAT Delhi · 09 Nov 2023
    ITAT - Delhi Tribunal Rules on Rectification of Income Assessment Based on Revised Form 26AS.

    SCHENCH PROCESS EUROPE GAMBH VERSUS DCIT, CPC, BANGALORE

    (2023) TaxCorp(LJ) 32699 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108356&Category=ITAT&CategoryType=Zip

  7. ITAT Delhi · 07 Nov 2023
    ITAT - Delhi ITAT Upholds Capital Gains Exemption: Mauritius TRC Outweighs Conduit Company Allegations.

    Veg ‘N’ Table Vs DCIT

    (2023) TaxCorp(LJ) 32689 (ITAT-DELHI)

  8. ITAT Delhi · 04 Nov 2023
    HC - Delhi High Court Overturns Reassessment Amid Identical Allegation Post-Ashish Agarwal Verdict.

    Arun Khanna Vs ITO

    (2023) TaxCorp(LJ) 32672 (ITAT-DELHI)

  9. ITAT Delhi · 04 Nov 2023
    ITAT - Delhi ITAT Overturns Rectification Applying Section 115BBE on Voluntarily Surrendered Income.

    Tapesh Tyagi Vs DCIT

    (2023) TaxCorp(LJ) 32670 (ITAT-DELHI) · Section 115BBE

  10. ITAT Delhi · 04 Nov 2023
    ITAT - ITAT Clears Tech Firm of Tax Deduction Liabilities on Foreign Remittances Under India-UAE DTAA.

    Campus Eai India Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32669 (ITAT-DELHI)

  11. ITAT Delhi · 30 Oct 2023
    ITAT - Delhi ITAT Upholds Tax Exemption for Mauritian Entity, Stresses Importance of Valid TRC and Explicit GAAR Invocation.

    ACCION Africa-Asia Investment Company Vs ACIT

    (2023) TaxCorp(LJ) 32634 (ITAT-DELHI)

  12. ITAT Delhi · 30 Oct 2023
    ITAT - Delhi Tribunal Overturns Penalty for Under-Reporting of Income, Citing Honest Misconception and Proactive Compliance by Assessee.

    GREENWOODS GOVT. OFFICERS WELFARE SOCIETY VERSUS DCIT, CIRCLE 52 (1) NEW DELHI

    (2023) TaxCorp(LJ) 32632 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108075&Category=ITAT&CategoryType=Zip

  13. ITAT Delhi · 28 Oct 2023
    ITAT - Delhi ITAT Rules in Favor of Assessee: Deems Revenue’s Assessment and Penalty Notices as Null and Void for Bypassing Mandatory Provisions.

    Defsys Solutions Pvt Ltd Vs The A.C.I.T

    (2023) TaxCorp(LJ) 32627 (ITAT-DELHI)

  14. ITAT Delhi · 28 Oct 2023
    ITAT - Delhi ITAT Reexamines Previous Order, Emphasizes Adherence to Jurisdictional HC and SC Rulings in Share Application Money Case.

    M. A. Projects (P) Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32626 (ITAT-DELHI) · Section 68

  15. ITAT Delhi · 25 Oct 2023
    ITAT - Delhi Tribunal Rules on Transfer Pricing Adjustment using CUP Method versus TNMM.

    SUMITOMO CORPORATION INDIA PVT. LTD. VERSUS ASSESSING OFFICER, DCIT, CIRCLE : 21 (2) , NEW DELHI.

    (2023) TaxCorp(LJ) 32599 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107918&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 23 Oct 2023
    ITAT - Delhi Tribunal Stands By Assessee: Rejects Addition u/s 69A for Deposits Made During Demonetization Period.

    CHANDER LEKHA VASHISHTHA VERSUS ITO, WARD-50 (1) , NEW DELHI

    (2023) TaxCorp(LJ) 32589 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107849&Category=ITAT&CategoryType=Zip

  17. ITAT Delhi · 19 Oct 2023
    ITAT - Delhi ITAT Rules: Non-attendance of Suppliers doesn't Invalidate Genuine Purchase Transactions.

    M/S. GUDWALA AND SONS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-04, NEW DELHI.

    (2023) TaxCorp(LJ) 32570 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107768&Category=ITAT&CategoryType=Zip

  18. ITAT Delhi · 17 Oct 2023
    ITAT - Delhi ITAT Provides Relief to Mauritian Entity: Stays Rs.101 Cr. Demand with 20% Bank Guarantee.

    AEP Investments (Mauritius) Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32553 (ITAT-DELHI)

  19. ITAT Delhi · 17 Oct 2023
    ITAT - Delhi Tribunal Dismisses Appeal: Company's Cash Transactions Contravene Sections 269SS & 269T; Directors' Ignorance No Excuse.

    M/S. SOFITRA IMPEX (P) LTD. VERSUS ACIT, RANGE-9 NEW DELHI

    (2023) TaxCorp(LJ) 32552 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107756&Category=ITAT&CategoryType=Zip

  20. ITAT Delhi · 13 Oct 2023
    ITAT - Delhi Tribunal Allows Assessee's Appeal, Holds Receipts Not Taxable as FTS Under India-Portugal DTAA Provisions.

    ALUMINIUM PECHINEY, C/O- CA, PRAVEEN GAMBHIR VERSUS DCIT, CIRCLE-1 (1) (1) , INTERNATIONAL TAXATION, NEW DELHI

    (2023) TaxCorp(LJ) 32522 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107646&Category=ITAT&CategoryType=Zip

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