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Delhi ITAT Upholds Taxation of Contractual Receipts Reflected in 26AS: Cash Basis Inferred, Absence of Litigation Cited
Virgo Softech Limited Vs DCIT
(2026) TaxCorp(LJ) 38053 (ITAT-DELHI)
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Delhi ITAT Rules: No Addition for Jewellery Found During Search Where Total Family Holdings Exceed Discovery, Section 69A Not Invoked
Nitin Passi Vs DCIT
(2026) TaxCorp(LJ) 38051 (ITAT-DELHI) · Section 69A
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Delhi ITAT Orders Fresh Adjudication: Assessee’s Plea of Old Age Accepted, Black Money Act Applicability Upheld for Non-Disclosure of Foreign Assets
Atanu Banerjee Vs DDIT
(2026) TaxCorp(LJ) 38050 (ITAT-DELHI)
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Delhi ITAT Validates Inventory Write-Off Based on AS-2 and Technical Assessment: Disallowance Overruled for Rs 5.68 Crore Non-Moving Spare Parts
Dalmia Bharat Ltd Vs DCIT
(2026) TaxCorp(LJ) 38043 (ITAT-DELHI)
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Delhi ITAT Quashes Addition under Section 68 for Export Proceeds Realized in Subsequent Year, Recognizes Prior Year Taxation and Genuineness of Transaction
Jr. Jindal Infraprojects Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38042 (ITAT-DELHI)
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Delhi ITAT Quashes Section 68 Addition on Share Premium; Finds Investor’s Identity, Creditworthiness, and Transaction Genuineness Proven With No Money Trail Detected
Bestech Hospitalities Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38028 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Set-off of Short-Term Capital Loss on CCDs Against LTCG from Property Sale—Rejects Colourable Device Allegations Amidst Promoter’s Loan Guarantee Crisis
Subhash Chander Agarwal Vs ITO
(2026) TaxCorp(LJ) 38027 (ITAT-DELHI)
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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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