ITAT Delhi Judgments — September 2025

BERACH AVIATION LEASING LIMITED,IRELAND vs ACIT INT. TAX CIRCLE 1(1)(2) NEW DELHI, NEW DELHI

ITA 1291/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DAE 8 IRELAND LIMITED,IRELAND vs ACIT INT. TAX CIRCLE 1(2)(2) NEW DELHI, NEW DELHI

ITA 1292/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

SOTA AVIATION LEASING LIMITED,IRELAND vs ACIT INT. TAX CIRCLE 3(1)(2) NEW DELHI, NEW DELHI

ITA 1293/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GAL MSN 4535 & 4954,IRELAND vs ACIT INT. TAX., CIRCLE 1(3)(1) NEW DELHI, NEW DELHI

ITA 1294/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

AWAS 3 IRELAND LIMITED,IRELAND vs DCIT INT. TAX., CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

ITA 1295/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

AWAS 4 IRELAND LIMITED,IRELAND vs DCIT INT. TAX CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

ITA 1296/DEL/2025[2022-2023]Status: Disposed30 Sept 2025AY 2022-2023Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

ITA 130/DEL/2018[2013-14]Status: Disposed30 Sept 2025AY 2013-14Partly Allowed

The Tribunal held that the assessee did not have a fixed place PE, dependent agent PE, or service PE in India. It also ruled that link charges/IPLC charges did not constitute royalty under the India-US DTAA.

M/S PUBLIC EDUCATION BOARD REWARI,HARYANA vs INCOME TAX OFFICER, HARYANA

ITA 2988/DEL/2025[2017-18]Status: Disposed30 Sept 2025AY 2017-18Allowed

The Tribunal held that Section 249(4)(b) of the Act was not applicable as the assessee, being a charitable society, was not obliged to file a return and had no tax payable. Therefore, the CIT(A) erred in dismissing the appeal as not maintainable.

BLACKBIRD CAPITAL II LIMITED,FOREIGN vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX - 1(1)(2), DELHI

ITA 1526/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

ACIT, CENTRAL CIRCLE- 18, NEW DELHI vs JAGAT PROJECTS LTD., NEW DELHI

ITA 2961/DEL/2019[2010-11]Status: Disposed30 Sept 2025AY 2010-11Dismissed

The Tribunal concurred with the CIT(A)'s decision to delete the addition. It found that the source of funds in M/s ISRPL was established and that the transactions between the assessee and M/s ISRPL were regular loan entries through banking channels, not accommodation entries.

DIGICERT INC.,UNITED STATES vs ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

ITA 1177/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that the assessee was justified in treating the receipts as exempt from tax, both under the Income Tax Act and the India-USA DTAA, as the transactions were akin to software sales and did not fall under the definition of royalty or FTS under the treaty.

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs ACIT CENTRE CIRCLE II, NOIDA

ITA 2181/DEL/2023[2016-17]Status: Disposed30 Sept 2025AY 2016-17Partly Allowed

The Tribunal held that the Revenue committed errors in making additions for capitation fees and cash loans/interest. The Tribunal allowed the assessee's appeals for AY 2016-17 and 2017-18, directing deletion of additions, and dismissed the Revenue's appeals challenging the CIT(A)'s deletions.

SUBRIA THREE LIMITED,NEW DELHI vs ACIT, CIRCLE-3(1)(2) INT. TAXATION, DELHI

ITA 1073/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DCIT, CENTRAL CIRCLE-7, NEW DELHI vs SILVER CITY, NEW DELHI

ITA 1709/DEL/2023[2017-18]Status: Disposed30 Sept 2025AY 2017-18Dismissed

The Tribunal held that the Assessing Officer did not bring forth specific evidence to negate the genuineness of the declared turnover. The Tribunal agreed with the CIT(A) that merely analyzing sales in October did not justify the addition, especially when the assessee had sufficient stock and had declared the sales in its books.

WEST III ENGINES (IRELAND) LIMITED,FOREIGN vs DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX CIRCLE - 3(1)(1), DELHI

ITA 2008/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

ASHA RAJGARHIA,DELHI vs DCIT, CENTRAL CIRCLE-28, DELHI

ITA 3008/DEL/2025[2014-15]Status: Disposed30 Sept 2025AY 2014-15Allowed

The Tribunal held that the CIT(A)'s refusal to condone the delay was not sustainable in law. The delay was condoned, and the appeals were restored to the CIT(A) for fresh adjudication on merits.

DAE LEASING (IRELAND) 19 LTD,IRELAND vs ACIT,CIRCLE-1(2)(2) INTL TAX, DELHI

ITA 1192/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

SADHVI EXIM LIMITED,LUCKNOW vs DY. COMMISSIONER , NEW DELHI

ITA 6068/DEL/2024[2017-18]Status: Disposed30 Sept 2025AY 2017-18Allowed

The Tribunal held that the assessments were not sustainable in law as they were not based on any specific incriminating material found or seized during the search. A mere admission or confession during search, without supporting evidence, lacks significance as per CBDT circulars.

AWAS 36698 IRELAND LTD,IRELAND vs DCIT,CIRCLE-1(1)(1)INTL TAX, DELHI

ITA 1193/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC.,DELHI vs DCIT CIRCLE-1(2)(1)INTERNATIONAL TAXATION , DELHI

ITA 1086/DEL/2022[2017-18]Status: Disposed30 Sept 2025AY 2017-18Partly Allowed

The Tribunal held that the assessee did not have a fixed place PE, dependent agent PE, or service PE in India. It also ruled that link charges/IPLC charges did not constitute royalty under the India-US DTAA.

ACIT, NEW DELHI vs M/S. VADEHRA BUILDERS PVT. LTD., NEW DELHI

ITA 1417/DEL/2017[2006-07]Status: Disposed30 Sept 2025AY 2006-07Dismissed

The Tribunal upheld the order of the CIT(A) and dismissed the Revenue's appeal. The Tribunal found that the CIT(A) had examined the original and re-assessment records and noted that there was no evidence of approval obtained from the competent authority before issuing the notice under section 148. The reasons recorded by the AO did not mention any such approval, and the notice itself did not indicate it. The CIT(A) had specifically observed that the issue of notice without obtaining the approval of the JCIT as required under section 151(2) was unsustainable in law. The Tribunal found no infirmity in the CIT(A)'s conclusion that the re-opening was bad in law due to the lack of statutory approval. Consequently, the Revenue's ground of appeal was dismissed. As the Revenue's appeal was dismissed, the assessee's cross-objection, which supported the CIT(A)'s order on the approval issue and also raised grounds on merits, was rendered infructuous and dismissed.

AWAS 39427 IRELAND LTD,IRELAND vs DCIT,CIRCLE-1(1)(1)INTL TAX, DELHI

ITA 1194/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DAE LEASING (IRELAND) 4 LIMITED,IRELAND vs ACIT, CIRCLE- 1(2)(2) INT. TAX , DELHI

ITA 1195/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

ST. JOSEPH CAPUCHIN SERVICE SOCIETY,GHAZIABAD vs ACIT (EXEMPTION), GHAZIABAD

ITA 1635/DEL/2024[2021-22]Status: Disposed30 Sept 2025AY 2021-22Allowed

The Tribunal held that the foreign contribution received by the assessee society was not taxable as income. It directed the AO to grant exemption for the said amount, considering it as application of income for charitable purposes.

DAE LEASING (IRELAND) 17 LIMITED,IRELAND vs ACIT, CIRCLE- 1(2)(2) INT. TAX, DELHI

ITA 1196/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

WEST IV ENGINES (IRELAND) LIMITED,FOREIGN vs DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX CIRCLE 3(1)(1), DELHI

ITA 2022/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DAE LEASING (IRELAND) 20 LIMITED,IRELAND vs ACIT, CIRCLE- 1(2)(2) INT. TAX , DELHI

ITA 1197/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

DOHAN AVIATION LEASING LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(2)(2), INTERNATIONAL TAX, DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

ITA 1474/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

LUNAR AIRCRAFT TRADING COMPANY 7,DELHI vs ACIT,INTL TAX CIRCLE-2(2)(1), DELHI

ITA 1198/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

AWAS 5007 IRELAND LIMITED,DUBLIN, IRELAND vs DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1487/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

CDB AVIATION OWNER LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1488/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

LUNAR AIRCRAFT TRADING COMPANY 10,DELHI vs ACIT,INTL TAX CIRCLE-2(2)(1), DELHI

ITA 1199/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

AWAS 2908 LLC,IRELAND vs DCIT,INTL TAX CIRCLE-1(1)(1), DELHI

ITA 1201/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

INCOME TAX OFFICER, I P ESTATE vs BANSAL INSULATION PRODUCTS PVT LTD., OKHLA DELHI

ITA 2892/DEL/2024[2013-14]Status: Disposed30 Sept 2025AY 2013-14Partly Allowed

The Tribunal held that the CIT(A) correctly deleted the additions as the transactions represented purchases supported by VAT invoices and payments made through banking channels, and Section 68 was not applicable. The Tribunal also noted the assessee's undertaking before the High Court regarding limitation, which led to the reversal of the CIT(A)'s decision on limitation grounds.

SUBRIA TWO LTD,DELHI vs ACIT, INTL TAX, CIRCLE-3(1)(2), DELHI

ITA 1202/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1819 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, NEW DELHI

ITA 1506/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

APTREE AVIATION TRADING 2 CO. LTD,IRELAND vs DCIT, INTL TAX CIRCLE-1(1)(1), DELHI

ITA 1203/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1723 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1507/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1730 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1508/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1728 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1509/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1804 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1510/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1732 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1511/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1722 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DUBLIN, IRELAND

ITA 1512/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1803 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, NEW DELHI

ITA 1513/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1802 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, NEW DELHI

ITA 1514/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1801 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, NEW DELHI

ITA 1515/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1906 CO. LIMITED,DELHI vs ACIT, CIRLCE-1(3)(1) INT. TAXATION, DELHI

ITA 1208/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1729 CO., LIMITED,DUBLIN, IRELAND vs ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

ITA 1516/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

GY AVIATION LEASE 1907 CO. LIMITED,NEW DELHI vs ACIT, INT. TAX. 1(3)(1), DELHI

ITA 1209/DEL/2025[2022-23]Status: Disposed30 Sept 2025AY 2022-23Allowed

The Tribunal held that leasing equipment on a bareboat basis, without master and crew, does not constitute a PE in India. The control of the equipment remained with the Indian lessee, distinguishing it from cases involving wet leasing.

ACIT,CIRCLE 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC., USA

ITA 724/DEL/2023[2019-20]Status: Disposed30 Sept 2025AY 2019-20Partly Allowed

The Tribunal held that the assessee did not have a fixed place PE, dependent agent PE, or service PE in India. It also ruled that link charges/IPLC charges did not constitute royalty under the India-US DTAA.