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Delhi ITAT Confirms Revenue Nature of Aborted IPO Expenses and Expands Scope of Section 10B Deduction for EOUs
Orient Craft Limited Vs DCIT
(2026) TaxCorp(LJ) 37870 (ITAT-DELHI)
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Delhi ITAT Clarifies: Lump-Sum Payment for Outright Transfer of Design Rights Not Royalty under India-UAE DTAA in Versova-Bandra Sea Link Project
International Bridge Technologies Middle East DMCC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37869 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment Initiated Against Non-Existent Entity Post-Conversion to LLP: Notice Issued Under Section 148 Set Aside
Mango Infratech Solutions Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37865 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment Proceedings under Section 147/148 Initiated Post Failure of Jurisdiction under Section 153C; Bars Parallel Proceedings in Light of Naveen Kumar Gupta Ruling
Advantage Housings Pvt. Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 37851 (ITAT-DELHI) · Sections 147, 148, 153C
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Delhi ITAT Affirms Validity of Section 263 Revision and Corrigendum for Amazon Smart Commerce Solutions Pvt. Ltd. Amidst Amalgamation
Amazon Smart Commerce Solutions Pvt. Ltd. Vs Principal Commissioner Income Tax
(2026) TaxCorp(LJ) 37849 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment and Penalty for Revenue’s Failure to Furnish Relied-Upon Evidence to Assessee in Property Transaction Case
Veer Sawarkar Katyal Vs ITO
(2026) TaxCorp(LJ) 37844 (ITAT-DELHI)
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Delhi ITAT Bars Double Addition: Section 69C and 68 Not Invokable Where Transactions Are Banked and Offered as Turnover
PBG International Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37832 (ITAT-DELHI) · Sections 68, 69C
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Delhi ITAT Holds Corporate Guarantee Settlement Expenditure Allowable as Business Deduction Under Section 37(1) in Escorts Limited Arbitration Case
Escorts Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37830 (ITAT-DELHI) · Section 37(1)
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Delhi ITAT Declares Reassessment Notice Issued to Deceased Person as Void; Assessment Quashed for Fundamental Legal Defect
Neeraj Kataria Vs ITO
(2026) TaxCorp(LJ) 37829 (ITAT-DELHI)
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Delhi ITAT Directs Reconsideration of Microfinance Entity’s Section 12AB Exemption Application; Emphasizes Charitable Character Despite Industry Interactions
Micro Finance Industry Vs CIT(E)
(2026) TaxCorp(LJ) 37827 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Nullifies Section 148 Reassessment Initiated Solely on Suspicion of Fund Rotation in Financing Business, Citing Lack of Tangible Material or Live Nexus to Income Escapement
East Delhi Leasing P. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37826 (ITAT-DELHI)
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Delhi ITAT Affirms LLP Status and Denies FIS Taxation for GE Engine Services LLC, USA under India-USA DTAA: 'Make Available' Clause Critical
GE Engine Services LLC, USA Vs ACIT
(2026) TaxCorp(LJ) 37821 (ITAT-DELHI)
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Delhi ITAT Orders De Novo Assessment: Income Enhancement by CPC under Section 143(1) to be Re-examined; AO Directed to Consider Pending Rectification Applications and Detailed Assessee Submissions
Jubilant Ingrevia Ltd Vs ACIT
(2026) TaxCorp(LJ) 37820 (ITAT-DELHI) · Section 143(1)
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Delhi ITAT Quashes Disallowance of Purchases: Holds Revenue’s Contradictory GST and Income Tax Stance Unjustified where Assessee Provides All Evidences
Akash Somany Vs ITO
(2026) TaxCorp(LJ) 37811 (ITAT-DELHI) · Section 37
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Delhi ITAT Nullifies PCIT’s Cancellation of Society’s Section 12AB Registration: No Violation or Diversion of Charitable Income Found
Richmond Educational Society Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37807 (ITAT-DELHI) · Sections 12AB, 13(1)(c), 13(1)(d)
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Delhi ITAT Rules in Favour of Tenant: Disputed Service Tax on Commercial Rent Held Deductible in Year of Settlement, Upholds Entertainment Tax Subsidy as Capital Receipt
Odean Shrine Multiplex Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37802 (ITAT-DELHI)
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Delhi ITAT Upholds Validity of Section 148 Notice Served via E-filing Portal; Orders De Novo Assessment Despite Lack of Email/Post Service
Sh. Rakesh Vs ITO
(2026) TaxCorp(LJ) 37801 (ITAT-DELHI) · Section 148
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Delhi ITAT Rejects Major Loan Write-Off Claim, Citing ‘Colourable Device’ for Tax Evasion in Matrix Jordan-Indo Jordan Clothing Deal
Matrix Clothing Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37800 (ITAT-DELHI)
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Delhi ITAT Sets Aside Section 263 Revision: AO's Acceptance of Registered Valuer's FMV Report on Land Deemed Plausible, Not Erroneous
Chandra Prakash Goel Vs Pr. CIT
(2026) TaxCorp(LJ) 37797 (ITAT-DELHI) · Section 263
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Delhi ITAT Sets Aside PCIT’s Section 263 Revision—AO’s Detailed 14A Disallowance Inquiry Upheld; No Error or Prejudice to Revenue Found
Dhani Loans & Services Ltd Vs PCIT
(2026) TaxCorp(LJ) 37786 (ITAT-DELHI)
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