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Delhi ITAT Declares Assessment Order Void: Section 143(2) Notice Held Time-Barred Despite Rectified Return Filed at Revenue’s Instance
Boang Technology Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 37672 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Affirms PCIT's Power Under Section 263 to Revise Assessment for Lack of Enquiry and Disallowance of Non-Essential Expenses
Radial International Mining Services Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37667 (ITAT-DELHI) · Section 263
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Delhi ITAT Affirms Professional Service Receipts by E&Y US Not Taxable as FIS; “Professional Services” Under Article 15(2) of India-US DTAA Given Expansive Interpretation
Ernst And Young U.S. LLP Vs ACIT
(2026) TaxCorp(LJ) 37656 (ITAT-DELHI)
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Delhi ITAT Upholds Telescoping: Only Excess Unexplained Cash of Rs. 4.15 Lacs Taxable as Unaccounted Income Under Section 69A
Surjeet Singh Vs DCIT
(2026) TaxCorp(LJ) 37651 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment: Jurisdiction under Section 148 Invalid Due to Incorrect Factual Foundation and Mechanical Approval
Aruna Sangal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37650 (ITAT-DELHI) · Section 148
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Delhi ITAT Nullifies Arbitrary 10% Profit Addition Due to Lack of Justification and Uncontroverted Documentary Evidence
Sushil Kumar Vs ACIT
(2026) TaxCorp(LJ) 37589 (ITAT-DELHI)
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Section 69A Addition on Foreign Loan Repayment Remitted to NRI's Indian Account Deleted; Revenue's Unexplained Deposit Allegation Fails Due to Proper Documentation
Kuldeep Marwah Vs DCIT
(2026) TaxCorp(LJ) 37585 (ITAT-DELHI)
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Delhi ITAT Upholds Addition under Section 69A for Unexplained Cash Based on Search Documents: Presumptions under Sections 132(4A) and 292C Apply to Co-Owner Despite Seizure from Third Party
Upkar Mani Vs ACIT
(2026) TaxCorp(LJ) 37584 (ITAT-DELHI) · Sections 132(4A), 292C
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Delhi ITAT Quashes Additions Based on Unsubstantiated Loose Sheets in Third-Party Search; Upholds Jurisdiction under Section 153A
Shri Dheeraj Chaudhary Vs The A.C.I.T.
(2026) TaxCorp(LJ) 37517 (ITAT-DELHI) · Section 153A
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Delhi ITAT Quashes Section 69C Addition as Books Substantiate Source of Expenditure; Adverse Inference Barred Due to Non-reply to Section 133(6) Notices
Ritu Bhandula Vs ITO
(2026) TaxCorp(LJ) 37513 (ITAT-DELHI) · Section 69
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Delhi ITAT Rules: No Section 69A Addition for Ex-Manager Without Direct Evidence of Personal Receipt of Funds from 636 Investors
Uday Kumar Vs Income Tax Officer
(2026) TaxCorp(LJ) 37512 (ITAT-DELHI) · Section 69A
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Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee
Zeliant Corp Vs Income Tax Officer
(2026) TaxCorp(LJ) 37499 (ITAT-DELHI)
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Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society
Jan Kalyan Samiti Vs ITO
(2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)
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Delhi ITAT Upholds Denial of Long-Term Capital Loss Carry Forward—Unregistered, Unenforceable Sale Agreement Between Related Parties Fails Legal Test
Techno Trexim (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37486 (ITAT-DELHI)
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Delhi ITAT Recognizes Right Over Allotted Unit as Capital Asset, Permits Long-Term Capital Loss Claim on Transfer by Widow
Anshu Dhawan Vs Income Tax Officer
(2026) TaxCorp(LJ) 37481 (ITAT-DELHI)
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Delhi ITAT Denies India-Singapore DTAA Benefit to Singapore Shell Company; Capital Gains on Share Transfer Taxable in India Due to Lack of Economic Substance
Hareon Solar Singapore Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37475 (ITAT-DELHI)
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Delhi ITAT Rules Contractual Penalty for Delayed Supply is Business Expenditure, Not Disallowable Under Section 37(1)
AXA Parenterals Limited Vs Assessment Unit, Civic Centre
(2026) TaxCorp(LJ) 37473 (ITAT-DELHI)
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Delhi ITAT Affirms Business Income Classification for IT Park Lease and Maintenance Receipts, Citing Essential Operational Services Provided
Advant IT Park Private Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37472 (ITAT-DELHI)
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Delhi ITAT Quashes AO’s Post-DTVSV Rectification: Form-5 Issuance Bars Further Assessment Initiatives Under Section 154
ICRA Ltd Vs DCIT
(2026) TaxCorp(LJ) 37471 (ITAT-DELHI) · Section 154
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Delhi ITAT Rules That Section 56(2)(viib) Cannot Apply to Rural Agricultural Land Not Classified as Capital Asset under Section 2(14); Addition Deleted Based on Tehsildar’s Certificate and Census Data
Vikas Agarwal Vs ITO
(2026) TaxCorp(LJ) 37470 (ITAT-DELHI) · Section 56(2)(vii)(b)
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