Income Tax Appellate Tribunal Judgments 2022

Tribunals and Commissions27 Dec 2022Allowed

Abhirvey Projects Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0075

Income Tax Rules, 1962 — Rule 11UA, 11UA(2), 11UA(2)(b)Income Tax (Appellate Tribunal) Rules, 1963 — Rule 18(6)Income Tax Act, 1961 — Section 2(24), 56(2), 56(2)(viib), 139(1), 142(1), 143(3), 144, 234A, 234B, 234C, 271(1)(c)

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Tribunals and Commissions27 Dec 2022Dismissed

DCIT Vs M/S. Priapus Developers Pvt. Ltd

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0074

Income Tax Rules, 1962 — Rule 8D, 8D(1)Income Tax Act, 1961 — Section 14A, 14A(2), 36(1)(iii), 115JB, 143(3)

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Tribunals and Commissions27 Dec 2022Dismissed

DCIT Vs Anand Pershad Jaiswal

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0073

Constitution of India, 1950 — Article 19(1)(g)Income Tax Act, 1961 — Section 143(3), 147, 148, 149, 171(6)

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Tribunals and Commissions26 Dec 2022Partly Allowed

M/S. AT&T Communication Services (India) Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0083

Income Tax Act, 1961 — Section 37, 115O, 143(3), 144C(13), 192, 195

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Tribunals and Commissions26 Dec 2022Allowed

FCC Co. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0082

Income Tax Act, 1961 — Section 143(3), 144C(13)

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Tribunals and Commissions26 Dec 2022Allowed

Mentor Graphics (Ireland) Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0081

Income Tax Act, 1961 — Section 9(l)(vi)Copyright Act, 1957 — Section 2(o), 14

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Tribunals and Commissions26 Dec 2022Dismissed

DCIT Vs India Mortgage Guarantee Corporation Pvt. Ltd.

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0080

Income Tax Act, 1961 — Section 143(3)

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Tribunals and Commissions26 Dec 2022Dismissed

Ravinder Kumar Vs DCIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0079

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Tribunals and Commissions26 Dec 2022Partly Allowed

Formula One World Championship Ltd Vs DCIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0078

Income Tax Rules, 1962 — Rule 37BAIncome Tax Act, 1961 — Section 143(3), 144C(13), 195, 199, 201, 201(1A), 205, 254Q

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Tribunals and Commissions26 Dec 2022Allowed

Chowdry Associates Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0077

Income Tax Act, 1961 — Section 14A, 94(7), 143(3), 250, 271(1)(c), 274

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Tribunals and Commissions26 Dec 2022Allowed

Trip Advisor Travel India Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0076

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

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Tribunals and Commissions23 Dec 2022Dismissed

Addl. CIT Vs Dinesh Kumar Mathur

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0072

Income Tax Act, 1961 — Section 40(a)(ia), 139, 143(3), 147, 194C, 195, 201, 201(1), 206A, 210, 210(1A), 260A, 271C

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Tribunals and Commissions23 Dec 2022Allowed

JSD Steel P Ltd Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0071

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

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Tribunals and Commissions22 Dec 2022Allowed

M/S CPP Assistance Services Pvt Ltd Vs C.I.T(A)

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0061

Income Tax Act, 1961 — Section 9(1)(vii), 40(a)(i)

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Tribunals and Commissions22 Dec 2022Allowed

Vineet Mittal Vs ITO

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0060

Income Tax Act, 1961 — Section 147, 148, 151

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Tribunals and Commissions22 Dec 2022Dismissed

Shyam Sunder Sharma Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0059

Income Tax Act, 1961 — Section 24, 68, 133(6), 142(1), 144, 147, 148

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Tribunals and Commissions22 Dec 2022Partly Allowed

M/S Enormous Nivesh Pvt. Ltd. Vs Addl.CIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0058

Income Tax Rules, 1962 — Rule 46A, 46A(2), 46A(3), 46A(4)Income Tax Act, 1961 — Section 269SS, 271D

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Tribunals and Commissions22 Dec 2022Dismissed

John Secondary School Vs ITO

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0057

Income Tax Act, 1961 — Section 11, 11(2), 12AA

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Tribunals and Commissions21 Dec 2022Allowed

Vikram Kumar Jain Vs ACIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0067

Income Tax Rules, 1962 — Rule 8D(2)Income Tax Act, 1961 — Section 2(22)(E), 14A, 249(2)

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Tribunals and Commissions21 Dec 2022Allowed

Shashi Maheshwari Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0066

Income Tax Act, 1961 — Section 143(3), 144, 147

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Income Tax Appellate Tribunal judgments, 2022