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Delhi ITAT Upholds 80G(5) Approval for School-Running Trust, Restricts Registration Enquiry to Three Years’ Activities; Criticizes Reliance on Irrelevant Search Materials
Lakhmi Chand Charitable Society Vs Pr.CIT
(2026) TaxCorp(LJ) 38565 (ITAT-DELHI) · Section 80G(5)
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Delhi ITAT Bars Revenue from Reopening Accepted Purchase Claims Post-Remand in Emaar MGF Construction Pvt. Ltd. Case
Emaar MGF Construction Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38541 (ITAT-DELHI)
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Delhi ITAT Invalidates PCIT’s Refusal to Renew Trust Registration Under Sections 12A & 80G for Exceeding Jurisdiction, Orders Immediate Approval
Lala Sher Singh Memorial Jeevan Trust Society Vs PCIT
(2026) TaxCorp(LJ) 38530 (ITAT-DELHI) · Section 12A
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Assessment Order Set Aside by Delhi ITAT as Time-Barred: Invalid DVO Reference under Section 142A Fails to Extend Limitation under Section 153(1) in Section 50C Cases
Consolidated Finvest And Holdings Limited Vs DCIT
(2026) TaxCorp(LJ) 38520 (ITAT-DELHI)
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Delhi ITAT Affirms Tax Liability on Undisclosed UAE Bank Account and Investment under Black Money Act for Non-Disclosure by Resident Assessee
Ashok Shankar Vs ACIT
(2026) TaxCorp(LJ) 38515 (ITAT-DELHI)
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Delhi ITAT Rules Non-Resident Sri Lankan Company Not Taxable in India on Share Buy-Back from Indian Shareholder; Section 5(2) and Section 9 Not Attracted
Gamma Pizzakraft Lanka (Pvt.) Ltd Vs ACIT
(2026) TaxCorp(LJ) 38509 (ITAT-DELHI) · Section 56(2)(viia)
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Delhi ITAT Annuls Penalty for Cash Loan Violation, Citing Expiry of Limitation Period Under Section 275(1)(c)
Daya Kishan Vs ACIT
(2026) TaxCorp(LJ) 38503 (ITAT-DELHI) · Section 275(1)(c)
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Delhi ITAT Directs Statutory Refund of TDS Following Nil Income Determination in Reassessment Proceedings U/s 148—Revenue Cannot Retain Excess Taxes on Technical Grounds
D.B. Engineering P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38501 (ITAT-DELHI) · Section 237
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Delhi ITAT Affirms Relief from Rs. 23.91 Cr. Black Money Addition: Identity Theft Victim Exonerated after Special Court Order
Tarun Trikha Vs DDIT
(2026) TaxCorp(LJ) 38498 (ITAT-DELHI)
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Paul Wurth Italia SPA Vs Deputy Commissioner of Income Tax
Paul Wurth Italia SPA Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38496 (ITAT-DELHI)
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Delhi ITAT Confirms Absence of Permanent Establishment for Honda Trading Asia in India; Mere Group Association and Expatriate Deployment Insufficient for PE Attribution
HondaTradingAsiaCompanyLtd. Vs DCIT(IT)
(2026) TaxCorp(LJ) 38489 (ITAT-DELHI)
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ITAT Delhi Establishes USD 900,000 as “Middle Way” Royalty Valuation for Patented Software Rights, Eschewing Extremes
Upaid Systems Ltd Vs DCIT
(2026) TaxCorp(LJ) 38488 (ITAT-DELHI)
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Delhi ITAT Affirms No Taxable Presence for GE Energy Parts Inc.: Offshore Supplies and Repairs Not Taxable in India Absent PE
GE Energy Parts Inc Vs ACIT
(2026) TaxCorp(LJ) 38475 (ITAT-DELHI)
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Delhi ITAT Rules Section 56(2)(viib) Inapplicable on Share Allotment for Non-Cash Consideration; Allows Deduction of Written-Off Doubtful Advances Under Section 36(1)(vii)
C L. Educate Limited Vs ACIT
(2026) TaxCorp(LJ) 38474 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Invalidates Assessments Over Mechanical and Non-Speaking Consolidated 153D Approval, Citing Lack of Application of Mind
Antriksh Developers & Promoters Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38471 (ITAT-DELHI) · Sections 153D, 292BC
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Delhi ITAT Confirms Tax Addition on Fictitious Derivative Losses; Finds Pre-Arranged Trades with Broker Collusion to Defraud Revenue
Superior Projects LLP Vs Income Tax Officer
(2026) TaxCorp(LJ) 38359 (ITAT-DELHI)
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Genuine Depreciation Claim Cannot Be Denied Due to Technical Omission in ITR; Revenue’s Rejection of Rectification Application Set Aside
SIDH Management Corporate Services Ltd Vs ITO
(2026) TaxCorp(LJ) 38465 (ITAT-DELHI)
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Disallowance on Payments to US & Chinese Entities Limited to 30% under DTAA Non-Discrimination Clause—Section 40(a)(i) Overruled by Treaty
GE India Industrial Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38460 (ITAT-DELHI) · Section 40(a)(i)
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Delhi ITAT Rules Maturity Proceeds from Foreign Life Insurance Policy Not Taxable as Undisclosed Foreign Income under Black Money Act
Sarvesh Naidu Vs DDIT
(2026) TaxCorp(LJ) 38449 (ITAT-DELHI)
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Delhi ITAT Orders Fresh Inquiry into Allowability of Rs. 2.72 Crore Expenditure: Focus on Nature of Expenses Post-Branch Cessation
A.T. Kearney Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38373 (ITAT-DELHI)
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