COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2021

253 judgments · page 5 of 13

Tribunals and Commissions16 Nov 2021Partly Allowed

Chanan Lal Dhingra Vs DCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0048

Income Tax Act, 1961 — Section 48, 50C, 54, 54F, 143(3), 154
Tribunals and Commissions16 Nov 2021Allowed

Timex Group India Ltd. Vs Acit

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0047

Income Tax Rules, 1962 — Rule 10A(d), 10DIncome Tax Act, 1961 — Section 40(a)(ia), 92, 201
Tribunals and Commissions16 Nov 2021Partly Allowed

Future First Info Services Pvt. Ltd. Vs Acit

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0046

Income Tax Rules, 1962 — Rule 10B(2), 10B(4), 10DIncome Tax Act, 1961 — Section 92C(1), 92C(2), 143(3), 144C(1)(3), 144C(5), 234B, 253(1)
Tribunals and Commissions15 Nov 2021Dismissed

ITO Vs Momentum Technologies P. Ltd

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0058

Income Tax Rules, 1962 — Rule 46AIncome-Tax (Appellate Tribunal) Rules, 1963 — Rule 27Income Tax Act, 1961 — Section 68, 131, 139(1), 139(5), 142(1), 143(2), 147, 148, 148(1)
Tribunals and Commissions15 Nov 2021Allowed

Hitesh Mittal Vs DCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0057

Income Tax Act, 1961 — Section 132(1), 139(1), 153A, 271(1)(c)
Tribunals and Commissions15 Nov 2021Allowed

M/S. Indus Towers Ltd Vs DCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0056

Income Tax Act, 1961 — Section 36(1)(ii), 37, 37(1), 115JB, 143(3), 201Companies Act, 1956 — Section 2(15A)
Tribunals and Commissions12 Nov 2021Allowed

M/S. BEC Industries Vs ACIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0041

Income Tax Act, 1961 — Section 40(b)(v), 40(b)(iv), 143(3), 147, 148
Tribunals and Commissions12 Nov 2021Partly Allowed

Majorel India Pvt. Ltd. Vs Acit

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0039

Income Tax Rules, 1962 — Rule 10CIncome Tax Act, 1961 — Section 92, 92C(3), 92CA(1), 92CA(4), 271(1)(c)
Tribunals and Commissions12 Nov 2021Allowed

M/S. Globallogic India Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0038

Income Tax Rules, 1962 — Rule 10B(2)Income Tax Act, 1961 — Section 92B, 92CA(3), 143(3), 143(3A), 143(3B), 144C(13), 234B