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Delhi ITAT Clarifies Tax Exemption for Non-Residents on Stock Derivative Gains: Article 13(3A) of India-Mauritius DTAA Inapplicable
Estee India Fund Vs ACIT
(2026) TaxCorp(LJ) 37903 (ITAT-DELHI)
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Delhi ITAT Upholds PCIT’s Section 263 Revision: Failure of Both Assessee and AO to Furnish and Examine Details in High Liability-Low Income Scrutiny
Microteck Infrastructure Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37902 (ITAT-DELHI)
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Delhi ITAT Upholds Section 80-IC Deduction for Perfetti Van Melle India: Chewing Gum and Candy Manufacturing at Rudrapur Held Eligible
Perfetti Van Melle India Pvt. Limited Vs ACIT
(2026) TaxCorp(LJ) 37901 (ITAT-DELHI) · Section 80-IC
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Delhi ITAT Invalidates CIT(A)’s Application of Section 79, Directs Correct Priority for Set Off of Brought Forward Business Losses Before Unabsorbed Depreciation
East Delhi Waste Processing Company Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37900 (ITAT-DELHI) · Sections 32(2), 72
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Delhi ITAT Third Member Recognizes Buy-Back of Shares as Corporate Reorganization, Grants Tax Exemption to Huntsman BV under India-Netherlands DTAA
Huntsman Investment [Netherlands] BV Vs The A.D.I.T
(2026) TaxCorp(LJ) 37892 (ITAT-DELHI)
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Disallowance of Purchases Unjustified Without Rejection of Books or Corroborative Evidence – Statements During Search Insufficient Basis
Vestige Marketing Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37872 (ITAT-DELHI)
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Delhi ITAT Invalidates PCIT Revision Under Section 263 Due to Assessee’s Section 44AD Return: No Additional Enquiry Mandate
Neeraj Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37871 (ITAT-DELHI) · Section 263
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Delhi ITAT Confirms Revenue Nature of Aborted IPO Expenses and Expands Scope of Section 10B Deduction for EOUs
Orient Craft Limited Vs DCIT
(2026) TaxCorp(LJ) 37870 (ITAT-DELHI)
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Delhi ITAT Clarifies: Lump-Sum Payment for Outright Transfer of Design Rights Not Royalty under India-UAE DTAA in Versova-Bandra Sea Link Project
International Bridge Technologies Middle East DMCC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37869 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment Initiated Against Non-Existent Entity Post-Conversion to LLP: Notice Issued Under Section 148 Set Aside
Mango Infratech Solutions Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37865 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment Proceedings under Section 147/148 Initiated Post Failure of Jurisdiction under Section 153C; Bars Parallel Proceedings in Light of Naveen Kumar Gupta Ruling
Advantage Housings Pvt. Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 37851 (ITAT-DELHI) · Sections 147, 148, 153C
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Delhi ITAT Affirms Validity of Section 263 Revision and Corrigendum for Amazon Smart Commerce Solutions Pvt. Ltd. Amidst Amalgamation
Amazon Smart Commerce Solutions Pvt. Ltd. Vs Principal Commissioner Income Tax
(2026) TaxCorp(LJ) 37849 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment and Penalty for Revenue’s Failure to Furnish Relied-Upon Evidence to Assessee in Property Transaction Case
Veer Sawarkar Katyal Vs ITO
(2026) TaxCorp(LJ) 37844 (ITAT-DELHI)
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Delhi ITAT Bars Double Addition: Section 69C and 68 Not Invokable Where Transactions Are Banked and Offered as Turnover
PBG International Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37832 (ITAT-DELHI) · Sections 68, 69C
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Delhi ITAT Holds Corporate Guarantee Settlement Expenditure Allowable as Business Deduction Under Section 37(1) in Escorts Limited Arbitration Case
Escorts Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37830 (ITAT-DELHI) · Section 37(1)
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Delhi ITAT Declares Reassessment Notice Issued to Deceased Person as Void; Assessment Quashed for Fundamental Legal Defect
Neeraj Kataria Vs ITO
(2026) TaxCorp(LJ) 37829 (ITAT-DELHI)
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Delhi ITAT Directs Reconsideration of Microfinance Entity’s Section 12AB Exemption Application; Emphasizes Charitable Character Despite Industry Interactions
Micro Finance Industry Vs CIT(E)
(2026) TaxCorp(LJ) 37827 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Nullifies Section 148 Reassessment Initiated Solely on Suspicion of Fund Rotation in Financing Business, Citing Lack of Tangible Material or Live Nexus to Income Escapement
East Delhi Leasing P. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37826 (ITAT-DELHI)
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Delhi ITAT Affirms LLP Status and Denies FIS Taxation for GE Engine Services LLC, USA under India-USA DTAA: 'Make Available' Clause Critical
GE Engine Services LLC, USA Vs ACIT
(2026) TaxCorp(LJ) 37821 (ITAT-DELHI)
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Delhi ITAT Orders De Novo Assessment: Income Enhancement by CPC under Section 143(1) to be Re-examined; AO Directed to Consider Pending Rectification Applications and Detailed Assessee Submissions
Jubilant Ingrevia Ltd Vs ACIT
(2026) TaxCorp(LJ) 37820 (ITAT-DELHI) · Section 143(1)
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