Tribunals and Commissions26 Dec 2023Allowed/Dismissed
Rajiv Ghai, Vs ACIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0080
Income Tax Act, 1961 — Section 54, 54F, 234A, 234B, 234C, 234D
COURT ARCHIVE
Income Tax Appellate Tribunal judgments, 2023
1,252 judgments · page 2 of 63
Tribunals and Commissions22 Dec 2023Allowed
Mahesh Kumar Vs Income-Tax Officer
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0077
Income Tax Act, 1961 — Section 2(14), 2(47), 271(1)(c)Transfer of Property Act, 1882 — Section 53A< /li>Evidence Act, 1872 — Section 91
Tribunals and Commissions22 Dec 2023Partly Allowed
J.C.I.T. Vs M/S Ameriprise India Pvt Ltd
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0076
Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 2(24)(x), 14A, 36(1)(va), 37, 40a(ia)
Tribunals and Commissions22 Dec 2023Dismissed
Dy. C.I.T Vs M/S Ameriprise India Pvt Ltd
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0075
Income Tax Act, 1961 — Section 142(1), 143(3), 292B
Tribunals and Commissions22 Dec 2023Dismissed
Income Tax Officer Vs Kaka Services (P) Ltd.
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0074
Income Tax Rules, 1962 — Rule 11UAIncome Tax Act, 1961 — Section 14A, 56(2)(viib), 68, 143(1), 143(3), 271(1)(c), 274
Tribunals and Commissions22 Dec 2023Partly Allowed
S.D. Education Society Vs ITO
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0073
Income Tax Act, 1961 — Section 10(22), 10(23C), 10(23C)(vi), 10(23C)(iad), 10(23C)(via)
Tribunals and Commissions22 Dec 2023Partly Allowed
Agilent Technologies (International) Pvt. Ltd. Vs ACIT/NFAC
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0072
Income Tax Act, 1961 — Section 5(j), 30, 36, 37, 37(1), 80G, 80G(2), 142(1)
Tribunals and Commissions22 Dec 2023Partly Allowed
Adobe Systems Software Ireland Ltd Vs ACIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0071
Income Tax Act, 1961 — Section 44BB, 44BBA, 139(1), 139(9), 143(1), 144C, 148, 195, 234A, 244A, 264, 271(1)(c)
Tribunals and Commissions21 Dec 2023Dismissed
Income Tax Officer Vs M/S Apex Recycling Pvt Ltd
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0066
Income Tax Act, 1961 — Section 115JB, 139(1), 143(1), 154, 245
Tribunals and Commissions21 Dec 2023Dismissed
ACIT Vs Shree Vardhman Developers Pvt.Ltd
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0065
Income Tax Act, 1961 — Section 194A, 194C, 196, 201(1), 201(1A), 271C
Tribunals and Commissions21 Dec 2023Dismissed
Deputy Commissioner Of Income Tax Vs M/S. Alpha G. Corp. Development Ltd.
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0064
Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 143(3), 147, 148
Tribunals and Commissions21 Dec 2023Allowed
Deep Malik Vs ACIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0063
Income Tax Act, 1961 — Section 69, 145C(13), 144C(15), 147
Tribunals and Commissions21 Dec 2023Dismissed
DCIT Vs M/S. Info Edge India Ltd.
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0062
Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 143(3)
Tribunals and Commissions20 Dec 2023
Volvo Information Technology AB Vs DCIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0061
Income Tax Act, 1961 — Section 9, 9(1)(vi), 90, 143(3), 144C(3), 194C, 194J, 195, 250Copyright Act, 1957 — Section 14, 14(a), 14(b), 30, 52(1)(aa)
Tribunals and Commissions20 Dec 2023Dismissed
JCIT (OSD) (E) Vs Saffron Educational Trust
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0060
Income Tax Act, 1961 — Section 11, 12, 12A, 13(1)(c), 13(1)(d), 13(3), 80G, 143(3), 143(3)
Tribunals and Commissions20 Dec 2023Partly Allowed
Criteo Singapore Pte Ltd. Vs ACIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0059
Income Tax Act, 1961 — Section 119, 131, 133, 143(3), 144C, 145C(5), 144C(13), 147, 260A
Tribunals and Commissions19 Dec 2023Dismissed
Income Tax Officer Vs M/S. Adception Infotech (P.) Ltd.
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0070
Income Tax Act, 1961 — Section 68, 133(6), 143(1), 144
Tribunals and Commissions19 Dec 2023Dismissed
ACIT Vs Michelin Global Mobility SA
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0069
Income Tax Act, 1961 — Section 115A, 195, 234A, 234B, 234C, 234D, 245R(2), 270A
Tribunals and Commissions19 Dec 2023Dismissed
ACIT Vs Michelin Roh Co. Ltd.
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0068
Income Tax Act, 1961 — Section 9(1)(vii), 9(1)(vii)(b), 115(a)(iii), 234A, 234B, 234C, 234D, 270A
Tribunals and Commissions19 Dec 2023Allowed
Seed Edu Corp (India) Private Ltd. Vs DCIT
Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0058
Income Tax Rules, 1962 — Rule 11UA(2)(a), 11UA(2)(b)Income Tax Act, 1961 — Section 56(2)(viib), 144