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Delhi ITAT Invalidates Section 69C Addition for Alleged Bogus Expenditure Due to Procedural Lapses and Wrong Provision Application
Robust Resorts & Hospitality LLP Vs DCIT
(2025) TaxCorp(LJ) 37095 (ITAT-DELHI) · Section 69C
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Delhi ITAT Rules Bogus Purchases to be Disallowed as Business Expenditure, Not as Unexplained Cash Credits; Disallowance Restricted to 8% in Absence of Sales Rejection
Prem Tube Co. Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37094 (ITAT-DELHI) · Sections 37, 68
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Delhi ITAT Allows Section 54 Exemption for Overseas Property Purchased Prior to AY 2015-16; Nullifies Section 68 Addition Owing to Absence of Books of Account
Jagdish Chand Verma Vs Income Tax Officer
(2025) TaxCorp(LJ) 37092 (ITAT-DELHI) · Section 54
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Delhi ITAT Quashes Retrospective Cancellation of Charitable Trust’s Registration for Pre-2022 Alleged Violations—Jurisdictional Defect under Section 12AB(4) Confirmed
Ram Saran Das Kishori Lal Charitable Trust Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 37091 (ITAT-DELHI) · Section 12AB(4)
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Delhi ITAT Confirms Reassessment and Section 68 Addition for Raheja Developers: Failure to Disclose Bogus Sales and Related Party Transactions Upheld
Raheja Developers Limited Vs ACIT
(2025) TaxCorp(LJ) 37084 (ITAT-DELHI)
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Delhi ITAT Affirms Section 54G Deduction on Relocation of Industrial Unit: Allotment Date and Non-Urban Status at Loni, Ghaziabad, Prove Decisive
Neha Gupta Vs ITO
(2025) TaxCorp(LJ) 37083 (ITAT-DELHI)
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Delhi ITAT Affirms Canon India's Full Foreign Tax Credit for Japan Withholding Despite Section 10A Exemption and Carried Forward Losses
Canon India Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 37079 (ITAT-DELHI) · Section 10A
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GSMA Ltd Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37077 (ITAT-DELHI)
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Delhi ITAT Rules Land Sold Beyond 5km Municipal Limit as Capital Asset, Not Agricultural Land—Penalty Deleted
Mahabir Vs ITO
(2025) TaxCorp(LJ) 37076 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment: Procedural Lapses and Lack of Sanction Application Lead to Quashing of Order under Section 147/143(3)
Deepak Agarwal Vs DCIT
(2025) TaxCorp(LJ) 37075 (ITAT-DELHI) · Sections 151(2), 149(1)(b)
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Delhi ITAT Invalidates Section 153C Assessment for Absence of Proper Satisfaction Note Distinguishing ‘Belongs to’ and ‘Pertains to’
Elan Limited Vs DCIT
(2025) TaxCorp(LJ) 37074 (ITAT-DELHI) · Section 153C
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Delhi ITAT Dismisses Appeal for 170-Day Delay: Lack of Sufficient Cause and Absence of Evidence Prove Fatal for Assessee
Summit Aviation Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37073 (ITAT-DELHI)
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Delhi ITAT Sets Aside PE Finding: Assessing Officer’s Expansion of Jurisdiction in Manpower Supply Case Held Unlawful
WTS Engery DMCC Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37067 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Tata Teleservices: Recurring Customer Acquisition Costs Held as Revenue Expenditure, Disallowance of Rs. 169.08 Crore Set Aside
Tata Teleservices Limited Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37062 (ITAT-DELHI)
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Disallowance of Director’s Salary and Addition on Unaccounted Cash Sales Set Aside—WhatsApp Chats and Retracted Statement Held Insufficient Basis
LSL Tools (P) Ltd Vs ACIT
(2025) TaxCorp(LJ) 37032 (ITAT-DELHI) · Section 40A(2)(b)
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Delhi ITAT Invalidates Section 154 Rectification Order for Addressing Controversial Issues Already Dropped Under Section 148; Adjustments Beyond Apparent Error Not Permissible
Baani Landbase Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 37031 (ITAT-DELHI)
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Delhi ITAT Directs Fresh Assessment: ALV to be Computed Only on Let-Out Portion of Partly Self-Occupied Property, Not Entire Property Value
Asha Burman Vs ACIT
(2025) TaxCorp(LJ) 37025 (ITAT-DELHI)
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Delhi ITAT Confirms Capital Loss Treatment for Sahara India Corp Investment on Sale of Pipavav Defence Shares, Permits Carry Forward
Sahara India Corp Investment Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37012 (ITAT-DELHI)
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Delhi ITAT Permits Adjustment of Seized Cash Against Self-Assessment Tax, Distinguishes from Advance Tax under Section 132B
Kapoor Industries Limited Vs CPC, Bengluru
(2025) TaxCorp(LJ) 37011 (ITAT-DELHI)
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Delhi ITAT Disallows Depreciation on Non-Compete Fees, Remands Fair Market Valuation under Section 56(2)(vii)(b) in Slump Sale Acquisition
Akorn India P. Ltd. Vs DCIT
(2025) TaxCorp(LJ) 37001 (ITAT-DELHI)
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