COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2022

1,165 judgments · page 39 of 59

Tribunals and Commissions31 May 2022Dismissed/Allowed

Dy. Commissioner of Income Tax Vs M/S. Mais India Medical Devices Private Limited

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0105

Income Tax Rules, 1962 — Rule 11UA, 11UA(2)(b)Income Tax Act, 1961 — Section 56(2)(viia), 56(2)(viib), 92, 143(3), 250(6)

Tribunals and Commissions31 May 2022Dismissed

SNG Agro Impex P. Ltd Vs ITO

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0104

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 68, 69A, 131, 144, 194A, 271(1)(b)

Tribunals and Commissions31 May 2022Allowed

Neena Singh Vs ITO

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0103

Income Tax Act, 1961 — Section 2(47), 54, 48, 143(2), 143(3), 234B, 234C, 250, 263, 271(1)(C)

Tribunals and Commissions31 May 2022Partly Allowed

M/S. Unipatch Rubber Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0102

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii)Income Tax Act, 1961 — Section 14A, 80G, 80IA(5), 80IA(7), 80IA(8), 80IA(9), 80IA(10), 80IA(11), 80IA(12), 80IC(2), 80IC, 80IC(7), 80J

Tribunals and Commissions31 May 2022Allowed

Hewitt Associates (India) Private Limited Vs ACIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0101

Income Tax Rules, 1962 — Rule 10B(1), 10B(3), 10D(4)Income Tax Act, 1961 — Section 10A, 32(2), 72, 92C(2), 92CA(3), 92CA(3)(c), 92F(iii), 133(6), 143(3), 144C(1), 144C(5), 144C(10), 144C(13), 154

Tribunals and Commissions31 May 2022Allowed

McCain Foods India Pvt. Ltd Vs ACIT/DCIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0100

Income Tax Rules, 1962 — Rule 10BIncome Tax Act, 1961 — Section 40(a)(ia), 92CA, 92CA(3), 154

Tribunals and Commissions31 May 2022Allowed

M/S. Ashirwad Carbonics (India) Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0099

Constitution Of India, 1950 — Article 141, 215, 227Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 2(24)(x), 14A, 28, 36, 36(1)(va), 43B, 43B(b), 139(1), 143(1), 143(2), 143(3), 154

Tribunals and Commissions31 May 2022Partly Allowed

Turner Broadcasting System Asia Pacific Inc Vs DCIT (International Taxation)

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0098

Income Tax Act, 1961 — Section 9, 9(1)(vi), 143(3), 144C(8), 144C(13), 147, 148, 234, 234B, 251, 271(1)(c)

Tribunals and Commissions31 May 2022Dismissed

Sameer Builtaid Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0096

Income Tax Act, 1961 — Section 142(1), 143(2), 143(3), 144, 145, 271(1)(b), 271(1)(c)

Tribunals and Commissions31 May 2022Allowed

Solitare World Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0095

Income Tax Act, 1961 — Section 69, 69C, 127, 132, 132(4), 133A, 133(6), 143(3), 260AEvidence Act , 1872 — Section 2General Clauses Act, 1897 — Section 3(18)

Tribunals and Commissions31 May 2022Partly Allowed

AkshayKhetterpal Vs ACIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0094

Customs Valuation (Determination of Value of the imported goods) Rules, 2007 — Rule 3, 4, 5 7, 8, 9, 12Income Tax Act, 1961 — Section 10(1), 10(2)(xv), 37, 37(1)Custom Act, 1962 — Section 14, 111(d), 111(m), 112, 112(a), 125, 125(1)

Tribunals and Commissions31 May 2022Allowed

Achal Kumar Malhotra Vs Pr. C.I.T.

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0093

Income Tax Act, 1961 — Section 54, 54B, 80HH, 80I, 139(1), 143(3), 147, 148, 148(1), 148(2), 151, 263

Tribunals and Commissions30 May 2022Allowed

Bijender Singh Vs ITO

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0092

Income Tax Act, 1961 — Section 68, 69C, 142(1), 143(1), 144, 147, 148, 250(6)

Tribunals and Commissions30 May 2022Dismissed

Harish Kumar Vs DCIT

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0091

Income Tax Appellate Tribunal Rules, 1963 — Rule 11Income Tax Act, 1961 — Section 127, 132, 142(1), 143(2), 143(3), 153C

Tribunals and Commissions30 May 2022Allowed

M/S Everest Global Inc Pvt Ltd Vs A.C.I.T.

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0090

Tribunals and Commissions30 May 2022Partly Allowed

M/S Pepsico India Holdings Pvt Ltd Vs D.C.I.T.

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0089

Income Tax Act, 1961 — Section 30, 32, 32(ii), 37(1), 115JB

Tribunals and Commissions30 May 2022Partly Allowed

M/S Vitt Evam Lekha Adhikari Vs Income Tax Officer

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0088

Income Tax Act, 1961 — Section 201(1), 201(1A)

Tribunals and Commissions30 May 2022Dismissed

ITO Vs Amrish Gupta

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0087

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 54F

Tribunals and Commissions27 May 2022Allowed

Bharat Bhushan Jain Vs ITO

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0107

Income Tax Act, 1961 — Section 50C, 55(2)(a), 69A, 143(1), 250

Tribunals and Commissions27 May 2022

M/s Dwarka Portfolio Pvt. Ltd. Vs Assistant Commissioner Of Income Tax

Income Tax Appellate Tribunal · (2022) 05 ITAT CK 0106

Companies Act, 2013 — Section 248, 248(1), 248(2), 248(5), 248(6), 248(7), 250, 481, 560(5)Income Tax Act, 1961 — Section 68, 179, 226(3)