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Delhi ITAT Denies India-Singapore DTAA Benefit to Singapore Shell Company; Capital Gains on Share Transfer Taxable in India Due to Lack of Economic Substance
Hareon Solar Singapore Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37475 (ITAT-DELHI)
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Delhi ITAT Rules Contractual Penalty for Delayed Supply is Business Expenditure, Not Disallowable Under Section 37(1)
AXA Parenterals Limited Vs Assessment Unit, Civic Centre
(2026) TaxCorp(LJ) 37473 (ITAT-DELHI)
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Delhi ITAT Affirms Business Income Classification for IT Park Lease and Maintenance Receipts, Citing Essential Operational Services Provided
Advant IT Park Private Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37472 (ITAT-DELHI)
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Delhi ITAT Quashes AO’s Post-DTVSV Rectification: Form-5 Issuance Bars Further Assessment Initiatives Under Section 154
ICRA Ltd Vs DCIT
(2026) TaxCorp(LJ) 37471 (ITAT-DELHI) · Section 154
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Delhi ITAT Rules That Section 56(2)(viib) Cannot Apply to Rural Agricultural Land Not Classified as Capital Asset under Section 2(14); Addition Deleted Based on Tehsildar’s Certificate and Census Data
Vikas Agarwal Vs ITO
(2026) TaxCorp(LJ) 37470 (ITAT-DELHI) · Section 56(2)(vii)(b)
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Delhi ITAT Declares Block Assessment Order Void Ab Initio Due to Limitation Lapse in Search and Seizure Proceedings
Vivek Chanana L/H of Late Shri O.P. Chanana Vs ACIT
(2026) TaxCorp(LJ) 37466 (ITAT-DELHI) · Section 158BE
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Delhi ITAT Quashes Rs 473.71 Cr. Addition: AO’s Failure to Identify Charging Section under Section 2(24)(iv) Proves Fatal; Search Warrant Drafting Flaw Deemed Non-Prejudicial
Jag Mohan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37465 (ITAT-DELHI) · Section 2(24)(iv)
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Delhi ITAT Upholds Rejection of Section 54B Deduction for Agricultural Land Purchased in Spouse’s Name: Judicial Precedents Cited
Adel Saini Vs Income Tax Officer
(2026) TaxCorp(LJ) 37464 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for Lack of Valid Section 143(2) Notice with DIN, Citing CBDT Circular and Statutory Mandate
Lalita Agarwal Vs The Income tax Officer
(2026) TaxCorp(LJ) 37463 (ITAT-DELHI) · Section 147
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Delhi ITAT Invalidates Section 153A Assessment for AY 2020-21: Material from First Search Cannot Be Basis for Second Search Proceedings
Amolak Singh Bhatia Vs DCIT
(2026) TaxCorp(LJ) 37459 (ITAT-DELHI) · Section 153A
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SAFEMA Tribunal Upholds Rejection of Provisional Attachment: No Benami Transaction Established Due to Lack of Evidence and Misapplication of PBPTA Provisions
Gainful Multitrade Pvt. Ltd. & Anr Vs ACIT
(2026) TaxCorp(LJ) 37452 (ITAT-DELHI)
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Unspent Hostel Building Funds Blocked by HC Order Not Taxable; Revenue’s Reopening Quashed
Ishan Educational Research Society Vs DCIT
(2026) TaxCorp(LJ) 37451 (ITAT-DELHI)
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Delhi ITAT Rules Out Existence of Agency PE for Hong Kong Entity in India – Rejects Attribution of Offshore Sales to Indian Associated Enterprise
Kyocera Document Solutions Asia Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37450 (ITAT-DELHI)
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Delhi ITAT Nullifies Digital Evidence in Assessment for Non-Compliance with CBDT Digital Evidence Protocols
Arti Garg Vs DCIT
(2026) TaxCorp(LJ) 37449 (ITAT-DELHI)
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Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA
Bombardier Transportation GmbH Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37448 (ITAT-DELHI)
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Delhi ITAT Caps Marketing Expense Deduction to 20% for Iyogi Technical Services; Disallows Unsubstantiated Administrative Payments to US AE
Iyogi Technical Services Private Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37444 (ITAT-DELHI)
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Delhi ITAT Nullifies Penalty Under Section 271AAC(1) Due to Pending Quantum Appeal Before High Court; AO Permitted to Reinitiate Proceedings Post Final Disposition
Ruby Singh Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37437 (ITAT-DELHI)
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Delhi ITAT Restricts Assessee’s Additional Grounds under Rule 27, Upholds Deletion of Unexplained Cash Addition
Faridabad Presswell Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37435 (ITAT-DELHI)
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Delhi ITAT Affirms Disallowance of Late Employees’ PF/ESI Contributions at Return Processing Stage, Citing Supreme Court’s Retrospective Law Declaration
Rational Business Corporation Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37434 (ITAT-DELHI)
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Delhi ITAT Affirms Assessee’s Right to Deduction Under Section 80-IA Without Notional Set-off of Pre-Initial Year Losses Already Absorbed
Sterling Agro Industries Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37432 (ITAT-DELHI) · Section 80-IA
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