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Delhi ITAT Nullifies Reassessment Order: No Evidence of Assessee’s Involvement in Accommodation Entries; Procedural Lapses Found in Section 147 Proceedings for AY 2012-13
Lasco Chemie Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37973 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment under Section 143(3) for AY 2022-23 on Jurisdictional Grounds: Mandates Section 148 Notice Post-Search under Section 132
Gas Supply Co. Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37972 (ITAT-DELHI) · Section 148
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Delhi ITAT Asserts No Addition for Bona Fide Disclosure Error: Charitable Society’s Foreign Contribution Misclassification Deemed Procedural, Not Substantive Lapse
Rinchen Zangpo Endowment Society Vs ITO
(2026) TaxCorp(LJ) 37961 (ITAT-DELHI)
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Tax Deducted at Source (TDS) Credit Cannot Be Denied Solely Due to Mismatch in Timing of Revenue Recognition and TDS Deduction, Subject to Factual Verification
BPTP Limited Vs Deputy Director of Income Tax
(2026) TaxCorp(LJ) 37959 (ITAT-DELHI)
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Reassessment Quashed by Delhi ITAT for Lack of Independent Inquiry and Procedural Lapses; Section 147 Invoked Instead of Proper Section 153C in Case Based on Investigation Wing Report
Vishwanath Agarwal Vs ACIT
(2026) TaxCorp(LJ) 37957 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment: Notice under Section 143(2) Issued by Incompetent AO Renders Proceedings Void
Rachit Jain Vs DCIT
(2026) TaxCorp(LJ) 37956 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Declares Scrutiny Assessment Void Due to Time-Barred and Non-Jurisdictional Notice under Section 143(2)
Naveen Goel Vs ACIT
(2026) TaxCorp(LJ) 37944 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Nullifies Section 68 Additions on Unsecured Loans in First Year of Business; Finds Revenue’s Allegations Baseless Due to Substantiated Genuineness and Creditworthiness
Ankita Constructions LLP Vs ITO
(2026) TaxCorp(LJ) 37942 (ITAT-DELHI) · Section 68
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Disallowance under Section 14A and Section 36(1)(iii) Not Sustainable for Dividend on Shares Held as Stock-in-Trade: Delhi ITAT Relies on Supreme Court and High Court Precedents
PNB Gilts Ltd Vs Addl. CIT
(2026) TaxCorp(LJ) 37938 (ITAT-DELHI) · Section 14A
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Delhi ITAT Holds Section 56(2)(viib) Addition Invalid Where Share Valuation Based on Book Value Method and Merchant Banker’s Report Not Required for AY 2018-19
Lord Shiva Construction Co. Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37930 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Rules Payment for Title Process Services to Coforge BPS America Inc. Is Not ‘Royalty’ Under Section 9(1)(vi) or Article 12(3) of India-US DTAA—No Transfer of Commercial Experience Proved
Coforge BPS America Inc. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37929 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessments for Failure to Obtain Valid Approval under Section 148B Post-Search: Revenue’s Non-Compliance Declares Assessments Non-Est
Vijay Kumar Agarwal Vs DCIT
(2026) TaxCorp(LJ) 37927 (ITAT-DELHI) · Section 148B
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Delhi ITAT Directs AO to Re-examine Warranty Provision Deduction in Light of IND AS 37 and Actuarial Valuation—Clarifies That Tax Liability Must Align With Statutory Provisions, Even if Not Previously Claimed
Whirlpool of India Ltd Vs ACIT
(2026) TaxCorp(LJ) 37926 (ITAT-DELHI)
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Delhi ITAT Quashes AY 2015-16 Assessment under Section 153C Due to Limitation: AO’s Satisfaction Note Dated in AY 2022-23 Not Valid for Prior Years
Padma Logistics Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37925 (ITAT-DELHI) · Section 153C
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Delhi ITAT Rejects Virtual Service PE Theory for E&Y (EMEIA) Services Ltd.: No Service PE Absent Physical Presence under India-UK DTAA
Ernst & Young (EMEIA) Services Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37923 (ITAT-DELHI)
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Delhi ITAT Sets Aside Assessment Based on Unverified Secondary Electronic Evidence, Citing Non-Compliance with Digital Evidence Protocols
Balar Marketing Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37922 (ITAT-DELHI)
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Delhi ITAT Affirms 25% Depreciation on Toll Collection Rights as Intangible Asset; Upholds Disallowance for NHAI Subsidy Not Deducted from Project Cost
Jalandhar Amritsar Tollways Ltd Vs DCIT
(2026) TaxCorp(LJ) 37919 (ITAT-DELHI)
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Extraordinary Delay of 5419 Days in Appeal Attributed to Criminal Litigation and Incarceration Condoned by Delhi ITAT: Emphasis on Substantial Justice Over Procedural Technicalities
Lalit Aggarwal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37911 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment for Non-Issuance of Draft Order Under Section 144C, Citing Violation of Assessee’s Statutory Rights
Aamby Valley Ltd Vs DCIT
(2026) TaxCorp(LJ) 37909 (ITAT-DELHI)
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Delhi ITAT Upholds Denial of Section 44C Deduction on ECB Interest: No Dual Benefit Under DTAA and Domestic Law for Bank of Tokyo-Mitsubishi UFJ Ltd.
The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37904 (ITAT-DELHI)
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