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Delhi ITAT Cancels Penalties for Non-Maintenance and Non-Audit of Books in First Year of Business, Citing Bona Fide Conduct and Absence of Deliberate Default
Antriksh Gupta Vs Income Tax Officer
(2025) TaxCorp(LJ) 37000 (ITAT-DELHI) · Section 271A
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Delhi ITAT Nullifies Section 153A Addition: No Incriminating Material or Corroboration from Assessee’s Premises—Reliance Solely on Third-Party Statement Insufficient
Ritu Jain Vs JCIT
(2025) TaxCorp(LJ) 36999 (ITAT-DELHI) · Section 153A
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Delhi ITAT Upholds Taxability of FIITJEE Ltd.’s Conditional Receipts; Finds No Error in Income Inclusion Despite MOU Scholarship Obligations
FIITJEE Limited Vs ACIT
(2025) TaxCorp(LJ) 36997 (ITAT-DELHI)
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Delhi ITAT Upholds AO’s Authority to Bypass Section 153D Approval in Remand Assessments, Relies on Osho Forge (P&H HC) as Binding Precedent
Best City Projects India Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36995 (ITAT-DELHI)
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Delhi ITAT Holds Addition of Share Premium under Section 68 Unsustainable in Absence of Specific Valuation Defects; Sets Aside CIT(A) Order
Savegenic E-Marketing Pvt. Ltd Vs The I.T.O
(2025) TaxCorp(LJ) 36988 (ITAT-DELHI) · Section 68
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Delhi ITAT Affirms Addition Under Section 69C and Validates Section 153D Approval, Emphasizing Distinction Between Approval and Sanction in Tax Assessments
Kailash Gahlot Vs DCIT
(2025) TaxCorp(LJ) 36980 (ITAT-DELHI) · Section 153D
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Delhi ITAT Quashes Additions for Alleged Unexplained Investment and Cash Interest: Finds No Concrete Evidence from WhatsApp Chats and Digital Envelopes in Sec. 153C Proceedings
Raghav Kumar Vs ACIT
(2025) TaxCorp(LJ) 36975 (ITAT-DELHI) · Sections 69, 69A
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Delhi ITAT Clarifies Scope of Addition for Hawala Transactions: Only Profit Element Taxable, Not Entire Turnover
Deepak Vohra Vs DCIT, ACIT
(2025) TaxCorp(LJ) 36967 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment and Section 69A Addition: Limitation and Procedural Lapses Render AO’s Action Invalid
Dharampal Satyapal Ltd Vs ACIT
(2025) TaxCorp(LJ) 36959 (ITAT-DELHI)
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Delhi ITAT Grants Section 12A Registration to School Society Despite Rent Paid to President and Fire Safety Issues
Gyan Devi Memorial Cultural & Educational Society Vs CIT (Exemption)
(2025) TaxCorp(LJ) 36945 (ITAT-DELHI) · Section 12A
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Delhi ITAT Validates CIT(A)’s Gross Profit Addition on Unverifiable Purchases Due to Non-Existent Suppliers and Cancelled GST Registrations in AY 2022-23
Bhavya Pipe Industry Vs Income Tax Officer
(2025) TaxCorp(LJ) 36943 (ITAT-DELHI)
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Gains from Sale of Equity Mutual Funds by Mauritius Entities Not Taxable as ‘Alienation of Shares’ under India-Mauritius DTAA
Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd Vs ACIT
(2025) TaxCorp(LJ) 36927 (ITAT-DELHI)
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Delhi ITAT Upholds Sahara India Real Estate’s Deduction of Rs. 20.18 Cr Inventory Loss Due to Theft and Rs. 12.09 Cr Write-Off for Obsolete Stock in Light of Judicial Restraint Order
Sahara India Real Estate Corporation Ltd Vs JCIT
(2025) TaxCorp(LJ) 36896 (ITAT-DELHI)
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Delhi ITAT Upholds AO’s Denial of India-Cyprus DTAA Benefits: Assessee Not Recognized as Beneficial Owner of Interest Income on CCDs; Taxed at 20% u/s 115A
Silverplass Holdings Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 36877 (ITAT-DELHI)
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Delhi ITAT Rules Mobikwik Not Liable for TDS on Payment Gateway Fees, Citing Absence of Principal-Agent Relationship and CBDT Clarification
One Mobikwik Systems Private Limited Vs Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36874 (ITAT-DELHI) · Section 194H
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Delhi ITAT Rules Section 56(2)(vii)(b) Inapplicable to Leasehold Rights: Addition for Stamp Duty Valuation Difference Deleted
Rajesh Kumar Sharma Vs CIT(A)/NFAC
(2025) TaxCorp(LJ) 36873 (ITAT-DELHI) · Section 56(2)(viii)(b)
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Delhi ITAT Holds CIT(A) Cannot Rectify Order under Section 154 Based on Subsequent Supreme Court Ruling in Checkmate Services; Restores Relief to Assessee on EPF Employee Contribution Disallowance
Linen Design Company Private Limited Vs ACIT, DCIT
(2025) TaxCorp(LJ) 36872 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment Owing to Non-Compliance with Prescribed 143(2) Notice Format as per CBDT Instruction Dated June 23, 2017
Allied Concepts India P. Ltd. Vs ITO
(2025) TaxCorp(LJ) 36871 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Sets Aside Section 143(1) Adjustments on Debatable Issues Without Hearing Assessee; Finds CPC Intimation Ultra Vires
Coforge Limited (Formerly Known As Niit Technologies Ltd) Vs DCIT
(2025) TaxCorp(LJ) 36870 (ITAT-DELHI) · Section 143(1)
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Delhi ITAT Voids Assessment: Notices Under Section 143(2) Served at Incorrect Address Despite Assessee’s Repeated Intimation
Carissa Investment Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36869 (ITAT-DELHI)
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