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Delhi ITAT Rules SaaS-Based Product Analytics Receipts Not Taxable as Royalty or FTS/FIS under India-US DTAA; TDS Credit to be Granted after Verification
Amplitude Inc. Vs ACIT, DCIT
(2026) TaxCorp(LJ) 38152 (ITAT-DELHI)
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Delhi ITAT Affirms Section 69A Addition on Seized Unexplained Cash: Assessee’s Jurisdictional Challenge Rejected Due to Delay; Failure to Prove Cash Availability on Date of Search Proves Fatal
Inderpal Bansal Vs DCIT
(2026) TaxCorp(LJ) 38147 (ITAT-DELHI) · Section 69A
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Delhi ITAT Affirms Prospective Application of Section 14A Amendment; Disallows Notional Interest Addition on Interest-Free Advances to Subsidiaries
Aamby Valley City Ltd Vs DCIT
(2026) TaxCorp(LJ) 38141 (ITAT-DELHI) · Section 14A
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Delhi ITAT Rules Disallowance Under Section 14A Unwarranted in Absence of Exempt Income, Advances Properly Accounted for as per PoCM, and No Tax on Hypothetical Income
Aamby Valley Ltd. Vs DCIT
(2026) TaxCorp(LJ) 38129 (ITAT-DELHI)
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ITAT Delhi Refuses to Condon Delay of 2856 Days in Appeal Filing, Emphasizes Service of Lower Appellate Order on Assessee
Ashutosh Malik Proprietor GEE ESS Textile Vs Income Tax Officer
(2026) TaxCorp(LJ) 38127 (ITAT-DELHI)
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Delhi ITAT Upholds Exemption for Charitable Trust Despite Delay in Filing Form 10B Audit Report, Citing Curable Procedural Defect
Noida Golf Course Society Vs DCIT
(2026) TaxCorp(LJ) 38125 (ITAT-DELHI)
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Delhi ITAT Emphasizes Right to Fair Hearing, Remands Case to AO for Fresh Adjudication due to Procedural Lapses
Ateeya Estates Private Limited Vs Income tax Appellate Tribunal Delhi
(2026) TaxCorp(LJ) 38124 (ITAT-DELHI)
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Delhi ITAT Confirms BSNL’s Deduction on 3G Spectrum Fees, Deletes Addition of Government Loan Principal under Section 43B
Bharat Sanchar Nigam Ltd Vs ACIT
(2026) TaxCorp(LJ) 38123 (ITAT-DELHI) · Sections 35ABB, 43B, 115JB
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Delhi ITAT Upholds Dismissal of Appeal: Nine-Year Delay Not Condoned Due to Absence of Reasonable Cause
Rishi Aggarwal Vs The DCIT
(2026) TaxCorp(LJ) 38121 (ITAT-DELHI) · Section 153C
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Delhi ITAT Clarifies FMV Valuation Date for Shares Allotted Upon CCD Conversion: Relies on Balance Sheet as on March 31, 2016, for Section 56(2)(viib) Compliance
Eduwizards Infosolutions Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38105 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Determines Eligibility of Remuneration Paid to Chief Scientific Officer for Weighted Deduction Under Section 35(2AB), Disallows One-Time Performance Bonus Linked to Patent Licensing
Curadev Pharma Pvt. Ltd. Vs DCIT
(2026) TaxCorp(LJ) 38101 (ITAT-DELHI) · Section 35(2AB)
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Delhi ITAT Upholds Addition as Unexplained Investment: Denial of Section 10(38) Exemption on Bogus LTCG from CCL International Shares Amidst Fictitious Transactions
Dinesh Kumar (HUF) Vs ITO
(2026) TaxCorp(LJ) 38091 (ITAT-DELHI)
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Delhi ITAT Orders Fresh Valuation for Unquoted Shares Issued at Premium; Directs AO to Ensure Compliance with Sec. 56(2)(viib) and Rule 11UA
Cinestaan Entertainment Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38077 (ITAT-DELHI)
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Delhi ITAT Upholds Taxation of Contractual Receipts Reflected in 26AS: Cash Basis Inferred, Absence of Litigation Cited
Virgo Softech Limited Vs DCIT
(2026) TaxCorp(LJ) 38053 (ITAT-DELHI)
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Delhi ITAT Rules: No Addition for Jewellery Found During Search Where Total Family Holdings Exceed Discovery, Section 69A Not Invoked
Nitin Passi Vs DCIT
(2026) TaxCorp(LJ) 38051 (ITAT-DELHI) · Section 69A
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Delhi ITAT Orders Fresh Adjudication: Assessee’s Plea of Old Age Accepted, Black Money Act Applicability Upheld for Non-Disclosure of Foreign Assets
Atanu Banerjee Vs DDIT
(2026) TaxCorp(LJ) 38050 (ITAT-DELHI)
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Delhi ITAT Validates Inventory Write-Off Based on AS-2 and Technical Assessment: Disallowance Overruled for Rs 5.68 Crore Non-Moving Spare Parts
Dalmia Bharat Ltd Vs DCIT
(2026) TaxCorp(LJ) 38043 (ITAT-DELHI)
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Delhi ITAT Quashes Addition under Section 68 for Export Proceeds Realized in Subsequent Year, Recognizes Prior Year Taxation and Genuineness of Transaction
Jr. Jindal Infraprojects Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38042 (ITAT-DELHI)
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Delhi ITAT Quashes Section 68 Addition on Share Premium; Finds Investor’s Identity, Creditworthiness, and Transaction Genuineness Proven With No Money Trail Detected
Bestech Hospitalities Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38028 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Set-off of Short-Term Capital Loss on CCDs Against LTCG from Property Sale—Rejects Colourable Device Allegations Amidst Promoter’s Loan Guarantee Crisis
Subhash Chander Agarwal Vs ITO
(2026) TaxCorp(LJ) 38027 (ITAT-DELHI)
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