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Delhi ITAT Confirms Non-Resident Status for UK-Based Assessee for AY 2017-18 to 2019-20, Overrules AO’s Erroneous ‘Resident’ Classification Based on Precise Day Count and Legal Precedents
Sanjay Bhaskar Tribhuwan Complex Vs DCIT
(2025) TaxCorp(LJ) 37312 (ITAT-DELHI) · Section 115C
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Delhi ITAT Rules Payments for Ship Part Replacement Not Taxable in India: No TDS Liability Under Section 201(1)/201(1A) Where Supplier Has No PE and Activity Qualifies as Works Contract
HAL Offshore Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37306 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A) Order: Addition under Section 50CA Unwarranted Where Assessee’s Share Valuation Methods as per Rule 11UA Remain Unchallenged by AO
Manish Vij Vs JCIT
(2025) TaxCorp(LJ) 37305 (ITAT-DELHI) · Section 50CA
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Delhi ITAT Quashes Assessments for AY 2015-16 & 2016-17 Due to AO’s Consolidated Satisfaction Note in 153C Proceedings
SRS Panchratan Diamonds Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37304 (ITAT-DELHI)
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ITAT Directs TDS Credit Matching Year of Income Disclosure Despite Buyer’s Delayed Deposit in Sale of Immovable Property
Abdul Rahman Asad Vs DCIT
(2025) TaxCorp(LJ) 37303 (ITAT-DELHI)
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Delhi ITAT Upholds Section 69A Addition: Rejects Assessee’s Land Purchase Explanation, Finds No Probable Human Conduct in Cash Source Claim
Aabid Ali Khan Vs ACIT
(2025) TaxCorp(LJ) 37302 (ITAT-DELHI)
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Delhi ITAT Rules Salary Reimbursements to Japanese Parent for Seconded Employees Not Taxable as FTS under Income Tax Act or India-Japan DTAA
Toshiba Energy System & Solutions Corporation Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37239 (ITAT-DELHI)
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Delhi ITAT Quashes Additions Under Sections 69A & 69C for Cash Purchases Where AO Oversteps Section 263 Directions; Purchases from Regulated Mandi with Full Documentation Upheld
Ankur Mittal Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37238 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment Order for Manual Signature in E-Proceedings; Upholds Non-Taxability of Software License Receipts as FTS
Outsytems Singapore Pte. Ltd Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37224 (ITAT-DELHI)
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Delhi ITAT Rules Loan Liability Not Taxable under Section 41(1): Absence of Write-Back and Nature of Liability Decisive
J L G Developers Ltd Vs The Income tax Officer
(2025) TaxCorp(LJ) 37218 (ITAT-DELHI) · Section 41(1)
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Delhi ITAT Nullifies Reassessment for Lack of Independent Approval and Absence of Assessee’s Default Beyond Four Years in Share Application Case
Anchor Alloys (P) Ltd. Vs ACIT
(2025) TaxCorp(LJ) 37217 (ITAT-DELHI) · Sections 147, 151
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Delhi ITAT Quashes Section 68 Addition: AO’s Failure to Issue Summons and Lack of Evidence Fatal to Revenue’s Case
Surender Singh Sangwan Vs ITO
(2025) TaxCorp(LJ) 37216 (ITAT-DELHI) · Section 68
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Delhi ITAT Holds Section 263 Revision Invalid Where AO’s Disallowance of Bogus Purchases Under Section 37(1) Is Plausible; Section 69C Inapplicable in Absence of Doubt Over Source of Payments
Sandeep Kumar Vs ITO
(2025) TaxCorp(LJ) 37181 (ITAT-DELHI) · Sections 69C, 263
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Delhi ITAT Confirms Deletion of ₹17.74 Crore Section 68 Addition: Assessee Successfully Proves Genuineness and Creditworthiness of Unsecured Loans from Hallow Securities Pvt. Ltd.
Allure Developers Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37179 (ITAT-DELHI) · Section 68
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Delhi ITAT Rules Procedural Delay in Audit Report Filing Does Not Disentitle Startup from Section 80-IAC Deduction
FIVD India Consulting P. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37171 (ITAT-DELHI)
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Delhi ITAT Rules Compensation for Relinquishment of Right to Sue in Cinepolis Settlement as Non-Taxable Capital Receipt, Not Capital Gains
Milan Saini Vs DCIT
(2025) TaxCorp(LJ) 37139 (ITAT-DELHI)
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Delhi ITAT Directs Disallowance Under Section 14A to Be Restricted to Income-Yielding Investments: AO’s Satisfaction Upheld
PTC India Ltd Vs DCIT
(2025) TaxCorp(LJ) 37130 (ITAT-DELHI) · Section 14A
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Delhi ITAT Upholds Set-Off of Both Brought Forward and Current Short-Term Capital Losses Against Long-Term Capital Gains on Shares and Mutual Funds
Ira Sharma Vs DCIT
(2025) TaxCorp(LJ) 37118 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for UAE Company: Non-Filing of Return under Section 115A Not Sufficient Basis
Kisan International Trading FZE Vs ACIT
(2025) TaxCorp(LJ) 37117 (ITAT-DELHI) · Section 115A
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Delhi ITAT Quashes Protective Addition of Rs.160.49 Cr and Commission in Absence of Substantive Assessment in Accommodation Entry Allegation
Surendra Kumar Jain Vs DCIT
(2025) TaxCorp(LJ) 37107 (ITAT-DELHI)
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