COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2022

1,165 judgments · page 32 of 59

Tribunals and Commissions30 Jun 2022Dismissed

ACIT Vs M/S. Max Healthcare Institute Ltd

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0141

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 2(47), 14A, 32, 32(1), 43(1), 43(6), 47A, 47A(1), 47(iv), 47(v), 49(3), 50B, 143(3), 147

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Tribunals and Commissions29 Jun 2022Allowed

Enchanted Wood Club Ltd. Vs Income Tax Officer

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0153

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

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Tribunals and Commissions29 Jun 2022Allowed

Ajay G. Piramal Foundation Vs DDIT(E)

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0118

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 11, 11(5), 12, 12A, 12AA, 13(1)(d), 14, 14A, 251(2)

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Tribunals and Commissions29 Jun 2022Allowed

Raj Kumari Vs ITO

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0117

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

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Tribunals and Commissions29 Jun 2022Dismissed

Namah Shivaya Marketing Pvt. Ltd. Vs Income Tax Officer

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0116

Income Tax Act, 1961 — Section 69C, 68, 143(3), 147, 148, 271(1)(C)

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Tribunals and Commissions29 Jun 2022Partly Allowed

M/s. Vatika Hotels Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0115

Income Tax Act, 1961 — Section 32, 147

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Tribunals and Commissions28 Jun 2022Allowed

M/S. Lal Sai Estates Pvt. Ltd Vs ITO

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0091

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

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Tribunals and Commissions28 Jun 2022Partly Allowed

Manoj Kumar Vs ITO

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0090

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 69A, 144, 148

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Tribunals and Commissions28 Jun 2022Partly Allowed

Lauls Limited Malhotra Khandelwal & Co. Vs DCIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0089

Income Tax Act, 1961 — Section 2(24)(x), 36(1)(va), 143(3)

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Tribunals and Commissions27 Jun 2022Dismissed

ACIT Vs Claridge Hotels Pvt. Ltd.

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0152

Income Tax Act, 1961 — Section 2(22)(e), 145(3)

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Tribunals and Commissions27 Jun 2022Allowed

M/S Eberspeacher Suetrak Bus climate Control Systems Private Limited Vs Assistant Commissioner Of Income Tax

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0151

Income Tax Act, 1961 — Section 143(3)

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Tribunals and Commissions27 Jun 2022Allowed

Claridge Hotels Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0150

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 30, 37, 37(1), 28(i), 145Companies Act, 2013 — Section 129, 133, 145, 145(2), 211, 211(3C)

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Tribunals and Commissions27 Jun 2022Allowed

Lion Textiles Vs Income Tax Officer

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0106

Income Tax Act, 1961 — Section 27, 143(2), 144General Clauses Act, 1897 — Section 27

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Tribunals and Commissions27 Jun 2022Dismissed

Addl. CIT Vs Tourism Finance Corporation of India Ltd

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0105

Income Tax Rules, 1962 — Rule 8D, 8D(2)(i), 8D(2)(ii), 8D(2)(iii)Income Tax Act, 1961 — Section 14A, 14(1)

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Tribunals and Commissions27 Jun 2022

C. R. Dadhich Memorial Society Vs CIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0104

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

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Tribunals and Commissions27 Jun 2022Allowed

Ratna Talwar Vs ACIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0103

Income Tax Act, 1961 — Section 2(22)(e), 153D, 250(6), 271(1)(c)

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Tribunals and Commissions27 Jun 2022Allowed

Mahagun India Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0102

Income Tax Act, 1961 — Section 23(ii), 132(1), 143(3), 153A

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Tribunals and Commissions27 Jun 2022Allowed

Maharishi Markandeshwar Trust Vs ACIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0101

Income Tax Act, 1961 — Section 11(1)(a), 11(1)(d), 12, 12AA, 131, 143(3)University Grants Commission Act, 1956 — Section 20(1)All India Council for Technical Education Act, 1987 — Section 20(1)

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Tribunals and Commissions27 Jun 2022Allowed

Magic Auto Pvt. Ltd. Vs ADIT

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0100

Income Tax Rules, 1962 — Rule 8DConstitution Of India, 1950 — Article 141, 215, 227Income Tax Act, 1961 — Section 2(24)(x), 28, 36, 36(1)(va), 43B, 43B(b), 139(1), 143(1), 143(2), 143(3), 154

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Tribunals and Commissions27 Jun 2022Allowed

Spinks Impex Vs ITO

Income Tax Appellate Tribunal · (2022) 06 ITAT CK 0099

Income Tax Act, 1961 — Section 80IC

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