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Landmark Rulings

ITAT Delhi — Direct Tax

1,948 rulings

  1. ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  2. ITAT Delhi · 11 Sep 2024
    Delhi High Court Voids Revenue’s Denial of Assessee’s Revised Return Submission for AY 2010-11; Orders Consideration of Updated Return and Refund Processing

    Hari Kishan Sharma Vs Govt of Nct of Delhi & Anr.

    (2024) TaxCorp(LJ) 34499 (ITAT-DELHI)

  3. ITAT Delhi · 11 Sep 2024
    Delhi ITAT Rules LLC as Tax Resident of the US, Affording Treaty Benefits under Indo-US DTAA

    General Motors Company USA Vs ACIT

    (2024) TaxCorp(LJ) 34498 (ITAT-DELHI)

  4. ITAT Delhi · 09 Sep 2024
    Delhi ITAT Rules in Favor of Tyco Electronics: Singapore-Based Assessee Entitled to India-Singapore DTAA Benefits on Long-Term Capital Gains

    Tyco Electronics Singapore Pvt Limited

    (2024) TaxCorp(LJ) 34492 (ITAT-DELHI)

  5. ITAT Delhi · 04 Sep 2024
    Delhi ITAT Rules Trademark Sale as Capital Gain, Allows Capital Loss Claim on Land Surrender

    Mawana Sugar Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34481 (ITAT-DELHI)

  6. ITAT Delhi · 31 Aug 2024
    Delhi ITAT Renders Verdict Favoring Assessee, Nullifying Revenue's Addition Under Section 68 Regarding Pre-Demonetisation Cash Sales

    Hari Om Retail Private Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34468 (ITAT-DELHI)

  7. ITAT Delhi · 23 Aug 2024
    Online Learning Platform's Revenue Not Taxable as Fees for Technical Services: Delhi ITAT

    Coursera Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34446 (ITAT-DELHI)

  8. ITAT Delhi · 22 Aug 2024
    Delhi ITAT Rules: Joint Venture with 99.99% Share to be Taxed at Maximum Marginal Rate, 0.01% Share at 40% for Non-Resident Partner

    JV of TATA Projects Limited and Chint Electric Company Ltd Vs ITO

    (2024) TaxCorp(LJ) 34443 (ITAT-DELHI)

  9. ITAT Delhi · 22 Aug 2024
    Delhi Appellate Tribunal Dismisses Revenue's Appeal, Rules Against Benami Transaction in SPK Group Case

    Sivashankari & Anr Vs The Initiating Officer DCIT

    (2024) TaxCorp(LJ) 34442 (ITAT-DELHI)

  10. ITAT Delhi · 21 Aug 2024
    Delhi ITAT Rules in Favor of Tata Teleservices Ltd., Exempting Interest Payments to China Development Bank from Tax Deduction under India-China DTAA

    Tata Teleservices Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34441 (ITAT-DELHI)

  11. ITAT Delhi · 20 Aug 2024
    Delhi Appellate Tribunal Upholds DCIT's Appeal, Declares Property Acquisitions as Benami Transactions

    Domendra Dhariwal & Anr Vs DCIT(BP)

    (2024) TaxCorp(LJ) 34437 (ITAT-DELHI)

  12. ITAT Delhi · 09 Aug 2024
    Delhi ITAT Rules: EY US Professional Services Receipts Not FIS Due to Non-Fulfillment of 'Make Available' Criteria

    Ernst And Young U.S. LLP Vs ACIT

    (2024) TaxCorp(LJ) 34412 (ITAT-DELHI)

  13. ITAT Delhi · 05 Aug 2024
    Delhi ITAT : Foreign Situs of Capital Asset Saves Assessee from Tax Liability

    Nikesh Arora Vs DCIT

    (2024) TaxCorp(LJ) 34401 (ITAT-DELHI) · Section 9

  14. ITAT Delhi · 05 Aug 2024
    Delhi ITAT : Cash Deposits During Demonetisation Not Treated as Undisclosed Income

    Vijay Kumar Jain Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34400 (ITAT-DELHI)

  15. ITAT Delhi · 03 Aug 2024
    Audit Report Omission Not Fatal to Exemption Claim: ITAT Delhi

    Ram Chameli Chadha Vishwas Girls College Society Vs ACIT

    (2024) TaxCorp(LJ) 34395 (ITAT-DELHI) · Section 12A

  16. ITAT Delhi · 31 Jul 2024
    Cash Loan Repayment Penalty Quashed: ITAT Upholds Assessee's Plea

    Vishwanath Aggarwal Vs Addl. CIT

    (2024) TaxCorp(LJ) 34387 (ITAT-DELHI)

  17. ITAT Delhi · 30 Jul 2024
    No Dependent Agent PE in India for ITOCHU Corporation, Rules ITAT

    ITOCHU Corporation Vs ACIT

    (2024) TaxCorp(LJ) 34385 (ITAT-DELHI)

  18. ITAT Delhi · 30 Jul 2024
    Mauritius Residency Triumphs: ITAT Upholds Exemption for Tiger Global Eight Holdings

    Tiger Global Eight Holdings Vs DCIT

    (2024) TaxCorp(LJ) 34383 (ITAT-DELHI)

  19. ITAT Delhi · 27 Jul 2024
    US-India Tax Treaty: ITAT Delhi Rules Out FIS Classification for IT Enabled Services

    Invesco Holding Company (US) Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34379 (ITAT-DELHI)

  20. ITAT Delhi · 26 Jul 2024
    Foreign Company's Tax Compliance Upheld: ITAT Dismisses Revenue's Appeal

    Toshiba Corporation Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34374 (ITAT-DELHI) · Section 201

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