COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2021

253 judgments · page 2 of 13

Tribunals and Commissions16 Dec 2021Dismissed/Disposed Of

Aviva International Holdings Ltd Vs DCIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0056

Income Tax (31st Amendment) Rules, 2021 — Rule 11UE, 11UE(2), 11UF(3)Income Tax Act, 1961 — Section 234B

Tribunals and Commissions16 Dec 2021Dismissed

Rohit Narang Vs DCIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0055

Income Tax Act, 1961 — Section 10B, 40(a)(ia), 133A

Tribunals and Commissions16 Dec 2021Allowed

Harish N. Salve Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0054

Income Tax Act, 1961 — Section 37, 37(1), 90

Tribunals and Commissions16 Dec 2021Partly Allowed

Nokia India Pvt.Ltd Vs Addl. CIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0053

Income Tax Act, 1961 — Section 9(1)(vii), 37(1), 40(a(i), 40(a)(ii), 40(a)(ia), 92C(1), 93CA(3), 133A, 143(3), 144C, 144C(13), 194H, 194J

Tribunals and Commissions15 Dec 2021Allowed

M/S. MIQ Foods Pvt. Ltd. Vs Income Tax Officer Ward- 1(4) Meerut

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0059

Income Tax Act, 1961 — Section 144, 271(1)(c)

Tribunals and Commissions15 Dec 2021Allowed

Sandeep Tiwari Vs I.T.O

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0058

Income Tax Act, 1961 — Section 54, 54D, 54F, 54EC, 54EDRegistration Act, 1908 — Section 47

Tribunals and Commissions15 Dec 2021Partly Allowed

M/S Niyant Heritage Hotels [P] Ltd Vs I.T.O

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0057

Income Tax Act, 1961 — Section 24(b), 32, 40(a)(ia), 194C

Tribunals and Commissions14 Dec 2021Allowed

M/S Dow Jones & Company Inc. Vs A.C.I.T.

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0064

Income Tax Act, 1961 — Section 9(1)(iv), 92, 143(3), 144, 144C(13), 271(1)(c)

Tribunals and Commissions14 Dec 2021Dismissed/Allowed

ACIT Vs Lumax Builders Pvt. Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0063

Income Tax Rules, 1962 — Rule 11UA(1)cbIncome Tax Act, 1961 — Section 40A(3), 56(2)(viib), 68, 131, 132, 132(4), 133(6), 143(1), 143(2), 143(3), 153A, 153C, 153D, 158BB(1)

Tribunals and Commissions13 Dec 2021Allowed

Satish Kumar Chugh Vs A.C.I.T

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0071

Income Tax Act, 1961 — Section 271(1)(c), 274

Tribunals and Commissions13 Dec 2021Allowed

Shardha Nand Sharma Vs ITD

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0070

Income Tax Act, 1961 — Section 36(1)(va), 39(1)(va), 43B, 139(1), 143(1), 234B, 234C

Tribunals and Commissions13 Dec 2021Dismissed

M/S Paras Spares & Accessories Ltd Vs ITO

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0069

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 68, 131, 133(6), 144, 234B, 234D, 271(1)(c)

Tribunals and Commissions13 Dec 2021Allowed

Intelsat Corporation Vs A.C.I.T

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0068

Income Tax Act, 1961 — Section 9(1)(iv), 143(3), 144C(13), 271(1)(c)

Tribunals and Commissions13 Dec 2021Dismissed

DCIT Vs M/S. Indo Rama Industries Limited

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0067

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 32, 142(1), 143(3), 250(4)

Tribunals and Commissions13 Dec 2021Allowed

Vijay Kumar Aggarwal Vs Pr. CIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0066

Income Tax Act, 1961 — Section 142(1), 143(2), 143(3), 263

Tribunals and Commissions13 Dec 2021Allowed

SRF Limited Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0065

Income-Tax (Appellate Tribunal) Rules, 1963 — Rule 11Income Tax Act, 1961 — Section 32(1)(iia), 37, 40(a)(ia), 40A(2), 801IA, 92CA(3), 115JB, 115JB(2), 133(6), 142(1), 143(2), 143(3), 144C, 144C(1), 144C(5), 144C(13), 271(1)(c)

Tribunals and Commissions10 Dec 2021Dismissed

Seeco Enterprises Pvt. Ltd Vs Income Tax Officer

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0005

Income Tax Act, 1961 — Section 68, 131, 133(6), 143(3), 147, 148, 292C

Tribunals and Commissions10 Dec 2021Allowed

M/S Elymer International Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0004

Income Tax Act, 1961 — Section 2(28A), 40a(ia), 143(1), 143(2), 143(3), 194A(3)(iii), 194H

Tribunals and Commissions10 Dec 2021Allowed

Dhanesh Kumar Jain Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0003

Income Tax Act, 1961 — Section 57(iv), 84, 143(1), 154, 154(1)(b)

Tribunals and Commissions10 Dec 2021Allowed

Creative Arts Education Society Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0002

Income Tax Act, 1961 — Section 143(1), 143(2), 143(3)