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Delhi ITAT Nullifies Section 68 Additions on Unsecured Loans in First Year of Business; Finds Revenue’s Allegations Baseless Due to Substantiated Genuineness and Creditworthiness
Ankita Constructions LLP Vs ITO
(2026) TaxCorp(LJ) 37942 (ITAT-DELHI) · Section 68
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Disallowance under Section 14A and Section 36(1)(iii) Not Sustainable for Dividend on Shares Held as Stock-in-Trade: Delhi ITAT Relies on Supreme Court and High Court Precedents
PNB Gilts Ltd Vs Addl. CIT
(2026) TaxCorp(LJ) 37938 (ITAT-DELHI) · Section 14A
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Delhi ITAT Holds Section 56(2)(viib) Addition Invalid Where Share Valuation Based on Book Value Method and Merchant Banker’s Report Not Required for AY 2018-19
Lord Shiva Construction Co. Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37930 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Rules Payment for Title Process Services to Coforge BPS America Inc. Is Not ‘Royalty’ Under Section 9(1)(vi) or Article 12(3) of India-US DTAA—No Transfer of Commercial Experience Proved
Coforge BPS America Inc. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37929 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessments for Failure to Obtain Valid Approval under Section 148B Post-Search: Revenue’s Non-Compliance Declares Assessments Non-Est
Vijay Kumar Agarwal Vs DCIT
(2026) TaxCorp(LJ) 37927 (ITAT-DELHI) · Section 148B
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Delhi ITAT Directs AO to Re-examine Warranty Provision Deduction in Light of IND AS 37 and Actuarial Valuation—Clarifies That Tax Liability Must Align With Statutory Provisions, Even if Not Previously Claimed
Whirlpool of India Ltd Vs ACIT
(2026) TaxCorp(LJ) 37926 (ITAT-DELHI)
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Delhi ITAT Quashes AY 2015-16 Assessment under Section 153C Due to Limitation: AO’s Satisfaction Note Dated in AY 2022-23 Not Valid for Prior Years
Padma Logistics Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37925 (ITAT-DELHI) · Section 153C
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Delhi ITAT Rejects Virtual Service PE Theory for E&Y (EMEIA) Services Ltd.: No Service PE Absent Physical Presence under India-UK DTAA
Ernst & Young (EMEIA) Services Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37923 (ITAT-DELHI)
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Delhi ITAT Sets Aside Assessment Based on Unverified Secondary Electronic Evidence, Citing Non-Compliance with Digital Evidence Protocols
Balar Marketing Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37922 (ITAT-DELHI)
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Delhi ITAT Affirms 25% Depreciation on Toll Collection Rights as Intangible Asset; Upholds Disallowance for NHAI Subsidy Not Deducted from Project Cost
Jalandhar Amritsar Tollways Ltd Vs DCIT
(2026) TaxCorp(LJ) 37919 (ITAT-DELHI)
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Extraordinary Delay of 5419 Days in Appeal Attributed to Criminal Litigation and Incarceration Condoned by Delhi ITAT: Emphasis on Substantial Justice Over Procedural Technicalities
Lalit Aggarwal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37911 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment for Non-Issuance of Draft Order Under Section 144C, Citing Violation of Assessee’s Statutory Rights
Aamby Valley Ltd Vs DCIT
(2026) TaxCorp(LJ) 37909 (ITAT-DELHI)
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Delhi ITAT Upholds Denial of Section 44C Deduction on ECB Interest: No Dual Benefit Under DTAA and Domestic Law for Bank of Tokyo-Mitsubishi UFJ Ltd.
The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37904 (ITAT-DELHI)
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Delhi ITAT Clarifies Tax Exemption for Non-Residents on Stock Derivative Gains: Article 13(3A) of India-Mauritius DTAA Inapplicable
Estee India Fund Vs ACIT
(2026) TaxCorp(LJ) 37903 (ITAT-DELHI)
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Delhi ITAT Upholds PCIT’s Section 263 Revision: Failure of Both Assessee and AO to Furnish and Examine Details in High Liability-Low Income Scrutiny
Microteck Infrastructure Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37902 (ITAT-DELHI)
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Delhi ITAT Upholds Section 80-IC Deduction for Perfetti Van Melle India: Chewing Gum and Candy Manufacturing at Rudrapur Held Eligible
Perfetti Van Melle India Pvt. Limited Vs ACIT
(2026) TaxCorp(LJ) 37901 (ITAT-DELHI) · Section 80-IC
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Delhi ITAT Invalidates CIT(A)’s Application of Section 79, Directs Correct Priority for Set Off of Brought Forward Business Losses Before Unabsorbed Depreciation
East Delhi Waste Processing Company Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37900 (ITAT-DELHI) · Sections 32(2), 72
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Delhi ITAT Third Member Recognizes Buy-Back of Shares as Corporate Reorganization, Grants Tax Exemption to Huntsman BV under India-Netherlands DTAA
Huntsman Investment [Netherlands] BV Vs The A.D.I.T
(2026) TaxCorp(LJ) 37892 (ITAT-DELHI)
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Disallowance of Purchases Unjustified Without Rejection of Books or Corroborative Evidence – Statements During Search Insufficient Basis
Vestige Marketing Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37872 (ITAT-DELHI)
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Delhi ITAT Invalidates PCIT Revision Under Section 263 Due to Assessee’s Section 44AD Return: No Additional Enquiry Mandate
Neeraj Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37871 (ITAT-DELHI) · Section 263
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