COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2021

253 judgments · page 3 of 13

Tribunals and Commissions10 Dec 2021Dismissed

DCIT, Circle 21(1) Vs M/s. ReligareFinvest Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0001

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii), 8D(2)(iii)Income Tax Act, 1961 — Section 14A, 36(1)(vii), 36(2)(i), 143(3), 194C, 194J

Tribunals and Commissions09 Dec 2021Dismissed

ACIT Vs Pride Residency (P) Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0009

Income Tax Act, 1961 — Section 132, 133A, 142(1), 143(2), 143(3), 150, 153A, 250(6), 264, 292BCompanies Act, 1956 — Section 391(1), 394

Tribunals and Commissions09 Dec 2021Dismissed

DCIT Vs GLF Lifestyle Pvt.Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0008

Income Tax Act, 1961 — Section 32, 32(1), 32(1)(ii), 143(3)

Tribunals and Commissions09 Dec 2021Partly Allowed

Digicall Teleservices Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0007

Income Tax Act, 1961 — Section 2(23)(x), 2(24)(X), 36(1)(Va), 139(1), 143(3)

Tribunals and Commissions09 Dec 2021Allowed

Chander Mohan Lall Vs Assistant Commissioner Of Income Tax

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0006

Income Tax Act, 1961 — Section 5, 9, 9(1)(vii), 9(2), 40(a)(i), 40A(2), 44AA, 90(2), 194C, 194J, 195

Tribunals and Commissions08 Dec 2021Allowed

Tirlok Singh Vs DCIT(International Taxation)

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0014

Income Tax Act, 1961 — Section 68, 69A, 127(4), 142(1), 143(2), 143(3), 147, 148

Tribunals and Commissions08 Dec 2021Dismissed

ACIT Vs M/S. Verint Systems (India) Pvt. Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0013

Income Tax Act, 1961 — Section 92CA(3), 143(2), 143(3), 144C

Tribunals and Commissions08 Dec 2021Allowed

Addl.CIT Vs M/S. G.S. Pharmbutor P. Ltd.

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0012

Income Tax Act, 1961 — Section 36(1)(iii), 143(3), 147, 148

Tribunals and Commissions08 Dec 2021Dismissed

Viney Corporation Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0011

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii), 8D(2)(iii)Income Tax Act, 1961 — Section 14A, 36(1)(iii), 37, 40A(3), 43AA, 143(3), 145(2), 211(3C)

Tribunals and Commissions08 Dec 2021Allowed

DCIT Vs Jubilant Foodworks Ltd.

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0010

Income Tax Act, 1961 — Section 37, 37(1), 40(a)(ii), 40A(2), 92A(2), 92A(2)(g), 92CA(3), 143(3), 154, 250

Tribunals and Commissions07 Dec 2021Dismissed

Ramesh Chand Investment & Leasing Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0025

Income Tax Act, 1961 — Section 10(33), 14A, 41, 68, 142(1), 143(1), 143(2), 143(3), 144, 147, 148, 149, 260AGeneral Clauses Act, 1897 — Section 27

Tribunals and Commissions07 Dec 2021Dismissed

DCIT Vs Golf Link Hospitality P. Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0024

Income Tax Act, 1961 — Section 132, 143(3), 153C

Tribunals and Commissions07 Dec 2021Partly Allowed

ACIT Vs PC Jewellers Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0023

Income Tax Act, 1961 — Section 2(24)(x), 2(43), 30, 35, 35AB, 35D, 35D(1)(ii), 35D(2), 36, 36(1)(va), 37, 37(1), 40(a)(ia), 40(a)(ii), 115JB, 1115JB(2), 115WA, 143(2), 143(3), 145(3), 194H, 254

Tribunals and Commissions07 Dec 2021Partly Allowed

DCIT Vs M/S. Alchem International Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0022

Income Tax Act, 1961 — Section 6(3)(ii), 69C, 143(3), 153A, 153C

Tribunals and Commissions07 Dec 2021Allowed

M/S Nokia Solutions & Networks Oy Vs Addl. CIT, International Taxation Range-2(2)

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0021

Income Tax Rules, 1962 — Rule 10Income Tax Act, 1961 — Section 9(1)(vi), 9(1)(vii), 44C, 92B, 92CA(3), 115A, 142(1), 143(2), 143(3), 144C(13), 195

Tribunals and Commissions07 Dec 2021Dismissed

DCIT Vs M/S. Mapsa Tapes Pvt. Ltd

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0020

Income Tax Act, 1961 — Section 132, 132(1), 132(4), 133(6), 143(3), 153A, 153C

Tribunals and Commissions07 Dec 2021Partly Allowed

DCIT Vs M/S. Alchem International Ltd.

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0015

Income Tax Act, 1961 — Section 6(3)(ii), 69C, 80HHC, 132, 132(4A), 153, 153A, 153A(1), 153C, 292C

Tribunals and Commissions06 Dec 2021Disposed Of

Deepak Kumar Vs DCIT

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0026

Income Tax Act, 1961 — Section 153A, 271D

Tribunals and Commissions03 Dec 2021Allowed

Singhal Fastners Co. P. Ltd Vs ITO

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0031

Tribunals and Commissions03 Dec 2021Dismissed

M/S St John Ambulance Association Vs I.T.O [E]

Income Tax Appellate Tribunal · (2021) 12 ITAT CK 0030

Income Tax Act, 1961 — Section 2(15), 11, 12, 12A, 80G