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Delhi ITAT Rules Non-Resident Services under India-Sri Lanka and India-Kenya DTAA as Independent Personal Services, Exempting Assessee from TDS on Payments
Sujan Luxury Hospitality Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37722 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment under Section 148 for Lack of Jurisdiction and Absence of Independent Satisfaction; Non-Transferral Jurisdiction Fatal to Revenue’s Case
Raj Bhagwan Bansal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37704 (ITAT-DELHI)
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Delhi ITAT Rules GoDaddy.com LLC’s Domain Registration and Web Hosting Receipts Not Taxable as Royalty or FTS under India-USA DTAA
Godaddy.com LLC Vs ACIT
(2026) TaxCorp(LJ) 37685 (ITAT-DELHI)
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Delhi ITAT Overturns Disallowance of Section 80IAC Deduction for Start-up Due to Technical Delay in Filing Form 10CCB
Timble Technologies Pvt. Ltd Vs Assessing Officer, Income Tax Department
(2026) TaxCorp(LJ) 37677 (ITAT-DELHI) · Section 80IAC
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Delhi ITAT Slams AO’s Faulty Extrapolation of Revenue on Unsold Area; Upholds CIT(A)’s Deletion of ₹7 Cr. Addition Based on AS-7 & AS-9 Compliance
Krish Icon Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37673 (ITAT-DELHI)
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Delhi ITAT Declares Assessment Order Void: Section 143(2) Notice Held Time-Barred Despite Rectified Return Filed at Revenue’s Instance
Boang Technology Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 37672 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Affirms PCIT's Power Under Section 263 to Revise Assessment for Lack of Enquiry and Disallowance of Non-Essential Expenses
Radial International Mining Services Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37667 (ITAT-DELHI) · Section 263
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Delhi ITAT Affirms Professional Service Receipts by E&Y US Not Taxable as FIS; “Professional Services” Under Article 15(2) of India-US DTAA Given Expansive Interpretation
Ernst And Young U.S. LLP Vs ACIT
(2026) TaxCorp(LJ) 37656 (ITAT-DELHI)
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Delhi ITAT Upholds Telescoping: Only Excess Unexplained Cash of Rs. 4.15 Lacs Taxable as Unaccounted Income Under Section 69A
Surjeet Singh Vs DCIT
(2026) TaxCorp(LJ) 37651 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment: Jurisdiction under Section 148 Invalid Due to Incorrect Factual Foundation and Mechanical Approval
Aruna Sangal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37650 (ITAT-DELHI) · Section 148
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Delhi ITAT Nullifies Arbitrary 10% Profit Addition Due to Lack of Justification and Uncontroverted Documentary Evidence
Sushil Kumar Vs ACIT
(2026) TaxCorp(LJ) 37589 (ITAT-DELHI)
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Section 69A Addition on Foreign Loan Repayment Remitted to NRI's Indian Account Deleted; Revenue's Unexplained Deposit Allegation Fails Due to Proper Documentation
Kuldeep Marwah Vs DCIT
(2026) TaxCorp(LJ) 37585 (ITAT-DELHI)
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Delhi ITAT Upholds Addition under Section 69A for Unexplained Cash Based on Search Documents: Presumptions under Sections 132(4A) and 292C Apply to Co-Owner Despite Seizure from Third Party
Upkar Mani Vs ACIT
(2026) TaxCorp(LJ) 37584 (ITAT-DELHI) · Sections 132(4A), 292C
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Delhi ITAT Quashes Additions Based on Unsubstantiated Loose Sheets in Third-Party Search; Upholds Jurisdiction under Section 153A
Shri Dheeraj Chaudhary Vs The A.C.I.T.
(2026) TaxCorp(LJ) 37517 (ITAT-DELHI) · Section 153A
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Delhi ITAT Quashes Section 69C Addition as Books Substantiate Source of Expenditure; Adverse Inference Barred Due to Non-reply to Section 133(6) Notices
Ritu Bhandula Vs ITO
(2026) TaxCorp(LJ) 37513 (ITAT-DELHI) · Section 69
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Delhi ITAT Rules: No Section 69A Addition for Ex-Manager Without Direct Evidence of Personal Receipt of Funds from 636 Investors
Uday Kumar Vs Income Tax Officer
(2026) TaxCorp(LJ) 37512 (ITAT-DELHI) · Section 69A
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Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee
Zeliant Corp Vs Income Tax Officer
(2026) TaxCorp(LJ) 37499 (ITAT-DELHI)
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Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society
Jan Kalyan Samiti Vs ITO
(2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)
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Delhi ITAT Upholds Denial of Long-Term Capital Loss Carry Forward—Unregistered, Unenforceable Sale Agreement Between Related Parties Fails Legal Test
Techno Trexim (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37486 (ITAT-DELHI)
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Delhi ITAT Recognizes Right Over Allotted Unit as Capital Asset, Permits Long-Term Capital Loss Claim on Transfer by Widow
Anshu Dhawan Vs Income Tax Officer
(2026) TaxCorp(LJ) 37481 (ITAT-DELHI)
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