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Delhi ITAT Rules in Favour of Employees Welfare Society: Allows Set-Off of Retirement Benefits Against Taxable Interest Income
All India Oriental Bank of Employees Welfare Society Vs ITO
(2026) TaxCorp(LJ) 37785 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment Order: AO’s Use of Search-Based Evidence in Set-Aside Proceedings Held Ultra Vires; Mandate for Separate Proceedings under Section 158BD Affirmed
Prem Prakash Vs ACIT
(2026) TaxCorp(LJ) 37784 (ITAT-DELHI)
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Delhi ITAT Rules Absence of PE/DAPE for Danish Software Firm; Software License Profits Not Taxable in India
Milestone Systems A/S Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37775 (ITAT-DELHI)
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Delhi ITAT Strikes Down Parallel Reassessment Order: AO’s Dual Proceedings Against Lalit Kumar Modi Held Ultra Vires
Lalit Kumar Modi Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37773 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment—Notice by ITO Lacks Jurisdiction When Declared Income Exceeds ₹20 Lakhs, ACIT/DCIT Jurisdiction Upheld
Balraj Sharma Vs ITO
(2026) TaxCorp(LJ) 37770 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Nullifies Reassessment Notices Issued in Name of Amalgamating Company, Affirms Invalidity under Section 148 due to Non-Existence Post-Amalgamation
Surya Medi Tech Ltd Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37768 (ITAT-DELHI)
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Delhi ITAT Rules Booking.Com B.V.'s Commission Income Not Taxable in India: No Fixed Place or Agency PE Established, SEP Provisions Inapplicable for Relevant Year
BOOKING.COM B.V. Vs ACIT
(2026) TaxCorp(LJ) 37765 (ITAT-DELHI)
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Delhi ITAT Rules Repayment of Advance via Banking Channels Not Bogus: Section 68 Onus Discharged by Assessee
ICMC Projects P. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37760 (ITAT-DELHI)
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Delhi ITAT Rules Maturity Proceeds from Assigned Keyman Insurance Policy Taxable; Explanation to Section 10(10D) Held Retrospective and Clarificatory
Harsimron Singh Sandhu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37757 (ITAT-DELHI) · Section 10(10D)
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Delhi ITAT Rules Sale of Off-the-Shelf Software Licences by Canadian Company Not Taxable as Royalty or FIS; Rejects Existence of PE in India
Computer Modelling Group Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37755 (ITAT-DELHI)
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Delhi ITAT Rules Against Revenue: No Beneficial Ownership Attributed to Assessees for Overseas Company Assets—Corporate Veil Not Lifted in Absence of Tainted Transactions
Pradeep Wig Vs ACIT
(2026) TaxCorp(LJ) 37742 (ITAT-DELHI)
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Delhi ITAT Affirms Profit-Only Taxation on Undisclosed Receipts, Disallows Separate Addition for Unaccounted Expenditure Following Search Seizure of Loose Papers
Fourstar Hospitalities LLP Vs Dy.CIT
(2026) TaxCorp(LJ) 37739 (ITAT-DELHI)
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Delhi ITAT Rejects Deemed Income Addition on Builder's Rebate Granted as Contractual Incentive under Apartment Agreement
Satya Prasan Rajguru Vs DCIT
(2026) TaxCorp(LJ) 37732 (ITAT-DELHI) · Section 56(1)
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Delhi ITAT Rules Section 13(1)(c) Inapplicable on Overseas Grant Remittance, Limits Disallowance to Unutilized Funds in Case of Society’s Sub-Grant to University of Texas
Hriday Vs ITO
(2026) TaxCorp(LJ) 37730 (ITAT-DELHI) · Section 13(1)(c)
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Delhi ITAT Quashes CIT’s Section 263 Revision for Lack of Erroneous Assessment and Prejudice to Revenue: Upholds Mauritius DTAA Exemption on Share Sale
Sandstone Investment Partners I Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37729 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Non-Resident Services under India-Sri Lanka and India-Kenya DTAA as Independent Personal Services, Exempting Assessee from TDS on Payments
Sujan Luxury Hospitality Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37722 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment under Section 148 for Lack of Jurisdiction and Absence of Independent Satisfaction; Non-Transferral Jurisdiction Fatal to Revenue’s Case
Raj Bhagwan Bansal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37704 (ITAT-DELHI)
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Delhi ITAT Rules GoDaddy.com LLC’s Domain Registration and Web Hosting Receipts Not Taxable as Royalty or FTS under India-USA DTAA
Godaddy.com LLC Vs ACIT
(2026) TaxCorp(LJ) 37685 (ITAT-DELHI)
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Delhi ITAT Overturns Disallowance of Section 80IAC Deduction for Start-up Due to Technical Delay in Filing Form 10CCB
Timble Technologies Pvt. Ltd Vs Assessing Officer, Income Tax Department
(2026) TaxCorp(LJ) 37677 (ITAT-DELHI) · Section 80IAC
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Delhi ITAT Slams AO’s Faulty Extrapolation of Revenue on Unsold Area; Upholds CIT(A)’s Deletion of ₹7 Cr. Addition Based on AS-7 & AS-9 Compliance
Krish Icon Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37673 (ITAT-DELHI)
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