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Delhi ITAT (Third Member) Invalidates Mechanical Section 153D Approval by ACIT, Sets Aside Assessment Orders for Lack of Independent Scrutiny
JBM Auto System Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38019 (ITAT-DELHI) · Section 153D
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Delhi ITAT Affirms Exemption for Mauritian Entity’s Derivative Gains under Article 13(4) of India-Mauritius DTAA; Distinguishes from Equity Share Transactions
Em Delta One Vs ACIT
(2026) TaxCorp(LJ) 38018 (ITAT-DELHI)
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Delhi ITAT Rules RERA Compensation on Flat Cancellation as Long-Term Capital Gain, Not Income from Other Sources
Prem Narayan Chaurasia Vs Assistant Commissioner Income Tax
(2026) TaxCorp(LJ) 38013 (ITAT-DELHI) · Section 56
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Delhi ITAT Upholds AO’s Power to Reopen Assessment Under Section 147 Despite Availability of Section 153C—Unexplained Cash Credit Addition of Rs. 2.46 Crores Sustained
Vinosha Trade Pvt. Ltd Vs NFAC
(2026) TaxCorp(LJ) 38008 (ITAT-DELHI) · Sections 147, 153C
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Delhi ITAT Confirms Section 54F Exemption for Capital Gains from Sale of Unlisted Shares Utilized for Residential Property Purchase; Co-ownership and Capital Loss Set-off Arguments Rejected
Ashok Bansal Vs DCIT
(2026) TaxCorp(LJ) 38003 (ITAT-DELHI) · Section 54F
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Delhi ITAT Quashes Section 69A Addition: Retraction of Statement and Absence of Incriminating Material Sinks Revenue’s Case
Sanjay Goel Vs ACIT
(2026) TaxCorp(LJ) 37999 (ITAT-DELHI) · Section 69A
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Delhi ITAT Remands Matter for Fresh Determination of Residential Status Due to Incomplete Evidence on Tie-Breaker Rule in US Citizen’s Tax Case
Vishal K Wanchoo Vs ITO
(2026) TaxCorp(LJ) 37998 (ITAT-DELHI)
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Delhi ITAT Upholds PCIT's Revisional Power under Section 263 Against Amazon Retail India Pvt Ltd for Lack of AO Inquiry in Scrutiny Assessment
Amazon Retail India Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37995 (ITAT-DELHI) · Section 263
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Delhi ITAT Confirms Section 68 Addition for Bogus Share Capital: Mechanical Documentation and Failure to Produce Investors Fatal to Assessee’s Case
Transnational Growth Fund Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37991 (ITAT-DELHI) · Section 68
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Delhi ITAT Invalidates Section 153C Notice and Assessment for Four-Year Delay; Confirms Primacy of 153C over 147 Proceedings
Gurmukh Das Vs ACIT
(2026) TaxCorp(LJ) 37986 (ITAT-DELHI) · Sections 147, 153C
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Delhi ITAT Upholds Denial of Sections 11 & 12 Benefits, Taxing Full Rs 23.59 Cr. Donations in Charity’s Hands Amidst FIIT-JEE Fund Routing Scheme
Commitment Morality Vision Education Society Vs ACIT
(2026) TaxCorp(LJ) 37985 (ITAT-DELHI)
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Delhi ITAT Upholds Restriction of Section 10A Deduction for Multiple STPI Units of HCL Technologies; Permits ESOP Expense Deduction in Year of Exercise
HCL Technologies Limited Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37984 (ITAT-DELHI) · Section 10A
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Delhi ITAT Quashes Additions Under Sections 68 and 37 for Breach of Section 144B(1)(xii) Due Process in Discovery Sales' Assessment
Discovery Sales Vs ITO
(2026) TaxCorp(LJ) 37974 (ITAT-DELHI) · Section 144B(1)(xii)
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Delhi ITAT Nullifies Reassessment Order: No Evidence of Assessee’s Involvement in Accommodation Entries; Procedural Lapses Found in Section 147 Proceedings for AY 2012-13
Lasco Chemie Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37973 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment under Section 143(3) for AY 2022-23 on Jurisdictional Grounds: Mandates Section 148 Notice Post-Search under Section 132
Gas Supply Co. Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37972 (ITAT-DELHI) · Section 148
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Delhi ITAT Asserts No Addition for Bona Fide Disclosure Error: Charitable Society’s Foreign Contribution Misclassification Deemed Procedural, Not Substantive Lapse
Rinchen Zangpo Endowment Society Vs ITO
(2026) TaxCorp(LJ) 37961 (ITAT-DELHI)
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Tax Deducted at Source (TDS) Credit Cannot Be Denied Solely Due to Mismatch in Timing of Revenue Recognition and TDS Deduction, Subject to Factual Verification
BPTP Limited Vs Deputy Director of Income Tax
(2026) TaxCorp(LJ) 37959 (ITAT-DELHI)
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Reassessment Quashed by Delhi ITAT for Lack of Independent Inquiry and Procedural Lapses; Section 147 Invoked Instead of Proper Section 153C in Case Based on Investigation Wing Report
Vishwanath Agarwal Vs ACIT
(2026) TaxCorp(LJ) 37957 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment: Notice under Section 143(2) Issued by Incompetent AO Renders Proceedings Void
Rachit Jain Vs DCIT
(2026) TaxCorp(LJ) 37956 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Declares Scrutiny Assessment Void Due to Time-Barred and Non-Jurisdictional Notice under Section 143(2)
Naveen Goel Vs ACIT
(2026) TaxCorp(LJ) 37944 (ITAT-DELHI) · Section 143(2)
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