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Delhi ITAT Affirms Allowability of Bad Debt Write-Off as Business Expenditure under Section 36(1)(vii) Despite Subsequent Recovery; Remands Matter for Proper Computation
Aamby Valley Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38175 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Bullion Trader: Addition under Section 69A for Demonetization-era Cash Deposits Set Aside Owing to Satisfactory Business Documentation
Rakesh Kumar Vs ITO
(2026) TaxCorp(LJ) 38174 (ITAT-DELHI)
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Delhi ITAT Invalidates Addition for Alleged Unexplained Cash Payments; Presumption Under Section 132(4A) Not Attracted Without Cross-Examination and Corroborative Evidence
Jagdeep Singh Gill Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38173 (ITAT-DELHI)
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Delhi ITAT Upholds Addition of Rs. 1.34 Crore as Unexplained Cash Deposits During Demonetization: Assessee’s Failure to Substantiate Sales Proved Fatal
Garima Leather Exports Vs Income Tax Officer
(2026) TaxCorp(LJ) 38170 (ITAT-DELHI) · Section 69A
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Delhi ITAT Cancels Time-Barred BMA Assessment as TOLA Extension Held Inapplicable; Order Passed Beyond Statutory Limitation
Bindu Todi Vs DDIT(Inv) 1
(2026) TaxCorp(LJ) 38169 (ITAT-DELHI) · Section 10(3)
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Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Oyo Hotels—Share Issuance to Existing Shareholders with RBI-Valued Pricing Not Taxable as Unaccounted Money
OYO Hotels And Homes Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38167 (ITAT-DELHI)
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Delhi ITAT Rules GST/Excise Subsidy under J&K Industrial Policy as Capital Receipt, Not Taxable for AY 2020-21
Jakson Limited Vs Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 38163 (ITAT-DELHI)
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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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