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Delhi ITAT Annuls Assessment on Mechanical 153D Approval, Citing Absence of Independent Application of Mind and Ambiguity in Approval Process
Focus Industrial Resources Limited Vs DCIT
(2026) TaxCorp(LJ) 38443 (ITAT-DELHI) · Sections 153C, 292BC
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Delhi ITAT Invalidates Assessment Order for Improper JCIT Approval in Post-Survey Proceedings under Section 133A
Chemical Agencies Vs Office Of The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38436 (ITAT-DELHI)
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Delhi ITAT Upholds Reopening of Assessment under Section 147 Based on Subsequent Years’ Findings; Rejects Assessee’s Agricultural Income Claim for AY 2014-15
Transparent Agro Pvt. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38427 (ITAT-DELHI) · Section 147
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Delhi ITAT Rules Section 56(2)(viib) Inapplicable to Capital Infusion by 100% Holding Company in Absence of Actual Share Issuance
Abir Hydro Power Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38422 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Upholds Apportionment of Compensation on Compulsory Land Acquisition: Taxation Based on Commercial Substance, Not Mere Legal Ownership
Raeks Estates Developers Private Limited Vs NFAC
(2026) TaxCorp(LJ) 38421 (ITAT-DELHI)
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Delhi ITAT Rules Credit Rating Fees Not Taxable as FTS Under India-Singapore DTAA Absent Transfer of Technical Know-How
S & P Global Ratings Singapore Pte. Ltd Vs Assistant Commissioner of Income- tax
(2026) TaxCorp(LJ) 38416 (ITAT-DELHI)
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Delhi ITAT Bars Double Taxation on Tahiliani Design: Settlement Commission’s Order Shields Assessee from Black Money Act Proceedings
Tahiliani Design Pvt. Ltd Vs Addl. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38406 (ITAT-DELHI)
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Delhi ITAT Orders De Novo Reassessment of Partners’ Capital Waiver Exemption Claims Due to Incomplete Disclosures by Assessee
Accurate Pressings Vs The ITO
(2026) TaxCorp(LJ) 38397 (ITAT-DELHI)
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Delhi ITAT Upholds CIT(E)’s Right to Record Observations on Withdrawal of Registration Application under Section 12AB; Asserts Right to Fair Hearing and Addresses Concerns of Prejudice
Hamdard Laboratories India Vs CIT
(2026) TaxCorp(LJ) 38393 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Affirms Appealability of Order Giving Effect to Tribunal's Directions; Holds Past Partial Refund to be Set Off First Against Refundable Interest Under Section 244A
Sony India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38382 (ITAT-DELHI) · Section 246A
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Delhi ITAT Affirms 12AB and 80G Registration Eligibility for Vocational Societies Lacking Formal Affiliation, Citing Absence of Profit Motive
The Early Childhood & Care Education Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38374 (ITAT-DELHI)
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Delhi ITAT Upholds Taxability of British Airways’ Ground Handling Revenues: No Article 8 DTAA Relief for Ancillary Services
British Airways Plc. Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38363 (ITAT-DELHI)
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Delhi ITAT Affirms TDS Default Order Within Extended Limitation Under TOLA; Late Fee Penalty Under Section 234E Quashed for Pre-Amendment AY 2013-14
JSD Steel Private Limited (Formerly Cbs Steel Private Limited) Vs ITO
(2026) TaxCorp(LJ) 38370 (ITAT-DELHI) · Section 201(1)
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ITAT Delhi Orders Remand in Light of IBC Moratorium, Citing Supreme Court Precedents: Revenue and Assessee Appeals Barred During CIRP
Vikas Wsp Limited Vs DCIT
(2026) TaxCorp(LJ) 38365 (ITAT-DELHI) · Sections 14, 156A
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Delhi ITAT Rules Derivative Losses as Business Losses, Not Speculative, under Explanation to Section 73(4); Major Disallowance Deleted, Only Share Trading Losses Treated as Speculative
RAAG Vihar Apartments Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38346 (ITAT-DELHI)
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Delhi ITAT Strikes Down Tax on Capital Reduction, Distinguishes Capital Reduction from Buy-Back for Section 115QA Purposes
Seaview Developers Private Limited Vs The DCIT
(2026) TaxCorp(LJ) 38338 (ITAT-DELHI) · Sections 115QA, 115P
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Delhi ITAT Affirms HUF Status for Bengali Assessee; Rejects Revenue’s Dayabhaga Argument and Deletes Addition of Rs. 27.40 Lakh
Devranjan Mittra Vs Assessment Unit
(2026) TaxCorp(LJ) 38337 (ITAT-DELHI)
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Delhi ITAT Declares ICSI Institute of Social Auditors Charitable; Sets Aside Rejection of Section 12A Registration and 80G Approval
ICSI Institute Of Social Auditors Vs ITO
(2026) TaxCorp(LJ) 38331 (ITAT-DELHI) · Section 2(15)
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Section 148 Notice Beyond 3 Years Invalid Where Separate Unexplained Cash Payments for Distinct Events Each Below Rs. 50 Lakhs
Aero Promoters Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38330 (ITAT-DELHI) · Section 149(1A)
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Delhi ITAT Rules Support Service Payments to Philippine Entity Not Taxable as Royalty or FTS in India under Article 13 of India-Philippines DTAA, Absent PE
Alstom (Shared Services) Philippines Inc. Vs DCIT
(2026) TaxCorp(LJ) 38325 (ITAT-DELHI)
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