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Delhi ITAT Upholds Deduction for Employee PF Paid After Due Date Due to Technical Glitch; Orders Refund of Excess DDT Applying DTAA Over Section 115-O
Intertek India Private Limited Vs Asst.Commissioner of Income Tax
(2026) TaxCorp(LJ) 37431 (ITAT-DELHI)
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Delhi ITAT Rules AMC Payments Attract TDS Under Section 194C, Not 194J, As Services Not Managerial, Technical, or Consultancy in Nature
Orbit Resorts Ltd Vs The A.C.I.T.
(2026) TaxCorp(LJ) 37426 (ITAT-DELHI) · Sections 9(1), 201(1)
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Canadian Entity’s MRO Receipts for Spicejet Not Taxable as FTS under India-Canada DTAA, Fails ‘Make Available’ Test
Bombardier Inc Vs ACIT
(2026) TaxCorp(LJ) 37418 (ITAT-DELHI)
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Delhi ITAT Rules Mesne Profits from Tenant Overstay as Taxable Revenue Receipt, Rejects Capital Receipt Claim
Archna Chadha Vs ACIT
(2026) TaxCorp(LJ) 37417 (ITAT-DELHI)
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Delhi ITAT Overturns Rs. 2.13 Crore Addition; Finds No Basis for Treating Finished Goods as Sales under Project Completion Method
M.S. Builders Vs ITO
(2026) TaxCorp(LJ) 37415 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment for Non-Issuance of Mandatory Section 143(2) Notice in Section 147 Proceedings
Rupinder Kaur Arora Vs ACIT
(2026) TaxCorp(LJ) 37413 (ITAT-DELHI)
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Delhi ITAT Third Member Holds Addition of Rs. 418.66 Cr under Section 56(2)(viib) Unsustainable: CIT(A) Order Set Aside Due to AO’s Prior Rectification under Section 154
Hero Fincop Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37398 (ITAT-DELHI) · Section 154
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Delhi ITAT Orders Re-examination of Section 69B ‘On Money’ Addition in Jewellery Purchase from Nirav Modi Group due to Procedural Lapses
Gyan Enterprises Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37396 (ITAT-DELHI) · Section 69B
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Delhi ITAT Upholds Deletion of Deemed Dividend Addition under Section 2(22)(e), Sustains Disallowance of Short-Term Capital Loss for Lack of Evidence of Property Transfer
Om Prakash Arora Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37380 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Rules Software Receipts from Indian Clients Not Royalty Under India-Netherlands DTAA: No Intellectual Property Rights Transferred
Sabre Marketing Nederland, BV Vs ACIT
(2026) TaxCorp(LJ) 37379 (ITAT-DELHI)
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Delhi ITAT Rules Live Broadcasting License Fees Not Taxable as Royalty under Section 9(1)(vi) and India-USA DTAA; Rejects Revenue’s ‘Process’ Argument
Trans World Intrnational LLC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37375 (ITAT-DELHI)
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Delhi ITAT Rules Loan Received by Non-Shareholder Company Not Taxable as ‘Deemed Dividend’ under Section 2(22)(e); Common Shareholder Irrelevant
BSST India Private Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37344 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Invalidates PCIT’s Revision under Section 263 Due to Time-Barred and Jurisdictionless Notice under Section 153C for AY 2016-17
Manohar & Filaments Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37341 (ITAT-DELHI) · Section 263
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Delhi ITAT Upholds Assessee’s Compliance with Section 68 and Allows Business Expense Deduction under Section 37(1) for AY 2018-19
Westcourt Hospitality Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37338 (ITAT-DELHI) · Section 68
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Delhi ITAT Quashes PCIT’s Revision Order under Section 263—Holds Debate on Disallowance of Bogus Purchases Supports Two Viable Judicial Views
Axis Infoline P. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37337 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Satellite Transmission Fees Not Royalty Under India-Hong Kong DTAA Despite Domestic Law Amendments
Asia Satellite Telecommunications Company Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37336 (ITAT-DELHI)
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Delhi ITAT Affirms Section 263 Revision: Failure to Invoke Section 69C on Bogus Purchases Held Prejudicial to Revenue Interests in AY 2018-19
Harish Narang Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37335 (ITAT-DELHI) · Sections 69C, 115BBE, 263
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Delhi ITAT Rules Maintenance and Training Services Linked to Software Not Taxable as FTS Under India-Singapore DTAA; Revenue Fails to Satisfy ‘Make Available’ Clause
Veritas Storage (Singapore) Ptd. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37331 (ITAT-DELHI)
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Delhi ITAT Upholds 10% DTAA Rate on DDT Refund to Japanese Shareholder, Cites Bombay HC in Colorcon Asia; AO Directed to Process Refund Under Section 237
Mitsui Kinzoku Components India Pvt. Ltd Vs Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(2025) TaxCorp(LJ) 37315 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment as Time-Barred: No Evidence of Formal Reference to Singapore Tax Authorities under Section 153
Subodh Gupta Vs ACIT
(2025) TaxCorp(LJ) 37313 (ITAT-DELHI) · Section 153
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