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Delhi ITAT Rules in Favour of Tenant: Disputed Service Tax on Commercial Rent Held Deductible in Year of Settlement, Upholds Entertainment Tax Subsidy as Capital Receipt
Odean Shrine Multiplex Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37802 (ITAT-DELHI)
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Delhi ITAT Upholds Validity of Section 148 Notice Served via E-filing Portal; Orders De Novo Assessment Despite Lack of Email/Post Service
Sh. Rakesh Vs ITO
(2026) TaxCorp(LJ) 37801 (ITAT-DELHI) · Section 148
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Delhi ITAT Rejects Major Loan Write-Off Claim, Citing ‘Colourable Device’ for Tax Evasion in Matrix Jordan-Indo Jordan Clothing Deal
Matrix Clothing Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37800 (ITAT-DELHI)
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Delhi ITAT Sets Aside Section 263 Revision: AO's Acceptance of Registered Valuer's FMV Report on Land Deemed Plausible, Not Erroneous
Chandra Prakash Goel Vs Pr. CIT
(2026) TaxCorp(LJ) 37797 (ITAT-DELHI) · Section 263
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Delhi ITAT Sets Aside PCIT’s Section 263 Revision—AO’s Detailed 14A Disallowance Inquiry Upheld; No Error or Prejudice to Revenue Found
Dhani Loans & Services Ltd Vs PCIT
(2026) TaxCorp(LJ) 37786 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Employees Welfare Society: Allows Set-Off of Retirement Benefits Against Taxable Interest Income
All India Oriental Bank of Employees Welfare Society Vs ITO
(2026) TaxCorp(LJ) 37785 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment Order: AO’s Use of Search-Based Evidence in Set-Aside Proceedings Held Ultra Vires; Mandate for Separate Proceedings under Section 158BD Affirmed
Prem Prakash Vs ACIT
(2026) TaxCorp(LJ) 37784 (ITAT-DELHI)
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Delhi ITAT Rules Absence of PE/DAPE for Danish Software Firm; Software License Profits Not Taxable in India
Milestone Systems A/S Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37775 (ITAT-DELHI)
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Delhi ITAT Strikes Down Parallel Reassessment Order: AO’s Dual Proceedings Against Lalit Kumar Modi Held Ultra Vires
Lalit Kumar Modi Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37773 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment—Notice by ITO Lacks Jurisdiction When Declared Income Exceeds ₹20 Lakhs, ACIT/DCIT Jurisdiction Upheld
Balraj Sharma Vs ITO
(2026) TaxCorp(LJ) 37770 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Nullifies Reassessment Notices Issued in Name of Amalgamating Company, Affirms Invalidity under Section 148 due to Non-Existence Post-Amalgamation
Surya Medi Tech Ltd Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37768 (ITAT-DELHI)
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Delhi ITAT Rules Booking.Com B.V.'s Commission Income Not Taxable in India: No Fixed Place or Agency PE Established, SEP Provisions Inapplicable for Relevant Year
BOOKING.COM B.V. Vs ACIT
(2026) TaxCorp(LJ) 37765 (ITAT-DELHI)
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Delhi ITAT Rules Repayment of Advance via Banking Channels Not Bogus: Section 68 Onus Discharged by Assessee
ICMC Projects P. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37760 (ITAT-DELHI)
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Delhi ITAT Rules Maturity Proceeds from Assigned Keyman Insurance Policy Taxable; Explanation to Section 10(10D) Held Retrospective and Clarificatory
Harsimron Singh Sandhu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37757 (ITAT-DELHI) · Section 10(10D)
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Delhi ITAT Rules Sale of Off-the-Shelf Software Licences by Canadian Company Not Taxable as Royalty or FIS; Rejects Existence of PE in India
Computer Modelling Group Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37755 (ITAT-DELHI)
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Delhi ITAT Rules Against Revenue: No Beneficial Ownership Attributed to Assessees for Overseas Company Assets—Corporate Veil Not Lifted in Absence of Tainted Transactions
Pradeep Wig Vs ACIT
(2026) TaxCorp(LJ) 37742 (ITAT-DELHI)
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Delhi ITAT Affirms Profit-Only Taxation on Undisclosed Receipts, Disallows Separate Addition for Unaccounted Expenditure Following Search Seizure of Loose Papers
Fourstar Hospitalities LLP Vs Dy.CIT
(2026) TaxCorp(LJ) 37739 (ITAT-DELHI)
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Delhi ITAT Rejects Deemed Income Addition on Builder's Rebate Granted as Contractual Incentive under Apartment Agreement
Satya Prasan Rajguru Vs DCIT
(2026) TaxCorp(LJ) 37732 (ITAT-DELHI) · Section 56(1)
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Delhi ITAT Rules Section 13(1)(c) Inapplicable on Overseas Grant Remittance, Limits Disallowance to Unutilized Funds in Case of Society’s Sub-Grant to University of Texas
Hriday Vs ITO
(2026) TaxCorp(LJ) 37730 (ITAT-DELHI) · Section 13(1)(c)
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Delhi ITAT Quashes CIT’s Section 263 Revision for Lack of Erroneous Assessment and Prejudice to Revenue: Upholds Mauritius DTAA Exemption on Share Sale
Sandstone Investment Partners I Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37729 (ITAT-DELHI) · Section 263
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