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Landmark Rulings

ITAT Delhi — Direct Tax

1,948 rulings

  1. ITAT Delhi · 06 Jan 2024
    ITAT- Delhi Tribunal Advocates Liberal Interpretation for LTCG Deductions under Section 54

    SIMRAN BAGGA, C/O CA ANSHUL KUMAR/ CA SATISH KUMAR LALIT VANJANI & CO., CA VERSUS ACIT, CIRCLE-1 (1) (2) , INTERNATIONAL TAXATION, NEW DELHI

    (2024) TaxCorp(LJ) 33074 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109605&Category=ITAT&CategoryType=Zip

  2. ITAT Delhi · 05 Jan 2024
    ITAT - Delhi ITAT Rules German Publisher's Liaison Office Constitutes PE in India, Attributes 11% Profit for Active Role in Printing and Pricing.

    Springer Verlag GmbH Vs DCIT

    (2024) TaxCorp(LJ) 33071 (ITAT-DELHI)

  3. ITAT Delhi · 04 Jan 2024
    ITAT - Delhi ITAT Rules Remittance for 'Live Rights' Not Taxable as Royalty in Absence of Copyright, Rejects 'Process' Royalty Argument.

    Lex Sportel Vision Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33062 (ITAT-DELHI)

  4. ITAT Delhi · 04 Jan 2024
    Delhi Tribunal Clarifies TDS, Disallowance, and Transfer Pricing Issues in a Landmark Ruling

    BHARTIYA INTERNATIONAL LTD. VERSUS DY. COMMISSIONER OF INCOME-TAX, CIRCLE-4 (2) , NEW DELHI.

    (2024) TaxCorp(LJ) 33060 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109580&Category=ITAT&CategoryType=Zip

  5. ITAT Delhi · 04 Jan 2024
    Delhi Tribunal Clarifies Taxation of Software Sales Royalties under India-Singapore DTAA

    FINASTRA INTERNATIONAL FINANCIAL SYSTEMS PTE LTD. VERSUS THE ACIT (INTERNATIONAL TAXATION) , CIRCLE-1 (3) (1) , DELHI

    (2024) TaxCorp(LJ) 33059 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109581&Category=ITAT&CategoryType=Zip

  6. ITAT Delhi · 29 Dec 2023
    ITAT - Delhi ITAT Sides with HCL Group, Denies Revenue-Share as FTS in International Services.

    HCL Singapore PTE. Ltd Vs Asst. CIT

    (2023) TaxCorp(LJ) 33027 (ITAT-DELHI)

  7. ITAT Delhi · 26 Dec 2023
    ITAT - Chandigarh ITAT Declares DIN-less Reassessment Order Invalid, Upholds Mandatory CBDT DIN Circular.

    SPS Structures Ltd Vs The DCIT

    (2023) TaxCorp(LJ) 32997 (ITAT-DELHI)

  8. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Upholds Taxability of Consortium as AOP in Commonwealth Games Contract Case.

    Pico Deepali Overlays Consortium Vs DCIT

    (2023) TaxCorp(LJ) 32996 (ITAT-DELHI)

  9. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Rules US Company Does Not Constitute PE in India; References Formula One & E-Funds Judgments.

    EXL Service.Com INC Vs The Addl. D.I.T

    (2023) TaxCorp(LJ) 32995 (ITAT-DELHI)

  10. ITAT Delhi · 19 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Order for Lack of DIN, Upholds CBDT Circular's Mandate.

    Finesse International Design Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32956 (ITAT-DELHI) · Section 153D

  11. ITAT Delhi · 15 Dec 2023
    ITAT - ITAT Delhi Bench Declares Corpus-Specific Voluntary Contributions as Capital Receipt, Exempt from Tax.

    The A.C.I.T vs M/s Financial Inclusion Trust

    (2023) TaxCorp(LJ) 32927 (ITAT-DELHI) · Section 143

  12. ITAT Delhi · 09 Dec 2023
    ITAT - Delhi ITAT Annuls Penalty Under Section 271E for Loan Repayment by Bearer Cheque Due to Procedural Irregularities.

    LATE SHRI PAWAN KUMAR, REPRESENTED BY SMT. NIRMAL JAIN (LEGAL HEIR) VERSUS JCIT, RANGE-2, GHAZIABAD

    (2023) TaxCorp(LJ) 32880 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109001&Category=ITAT&CategoryType=Zip

  13. ITAT Delhi · 08 Dec 2023
    ITAT - Delhi ITAT Grants Relief to Indigo, Stays Coercive Recovery of Rs. 1100 Cr Demand.

    Interglobe Aviation Limited Vs ACIT

    (2023) TaxCorp(LJ) 32876 (ITAT-DELHI)

  14. ITAT Delhi · 04 Dec 2023
    ITAT - Delhi ITAT Rules Offshore Supplies by Chinese Company to PGCIL Not Taxable in India.

    Jiangdong Fittings Equipments Vs ACIT

    (2023) TaxCorp(LJ) 32852 (ITAT-DELHI)

  15. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.

    Global Schools Holdings Pte. Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32843 (ITAT-DELHI)

  16. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Orders Due to Non-Compliance with Mandatory DIN Requirement.

    Keller Asia Pacific Limited Vs ACIT

    (2023) TaxCorp(LJ) 32842 (ITAT-DELHI)

  17. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Exempts Satellite Transmission Services from 'Royalty' Tax, Aligning with New Skies Precedent.

    Inmarsat Solutions BV Vs ACIT

    (2023) TaxCorp(LJ) 32841 (ITAT-DELHI)

  18. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi ITAT Relieves LG India from TDS Liability on Notional Profits of LG Korea’s PE.

    LG Electronics India Ltd Vs ITO(TDS)

    (2023) TaxCorp(LJ) 32832 (ITAT-DELHI)

  19. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Sets New Benchmarks in Comparable Selection for TP Adjustments in Software and ITES Segments.

    APTIVE COMPONENTS INDIA P. LTD, (FORMERLY KNOWN AS DELPHI AUTOMOTIVE SYSTEMS P. LTD) VERSUS DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7 (1) , NEW DELHI

    (2023) TaxCorp(LJ) 32829 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108754&Category=ITAT&CategoryType=Zip

  20. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Upholds Capitalization of Interest Paid to NOIDA in Project Expenses.

    ITO, WARD-15 (3) , NEW DELHI VERSUS LOGIX BUILDCON PVT. LTD

    (2023) TaxCorp(LJ) 32827 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108750&Category=ITAT&CategoryType=Zip

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