Tribunals and Commissions10 Feb 2023Partly Allowed
M/S. Eland International Pvt. Ltd. Vs ACIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0018
Income Tax Act, 1961 — Section 68, 69A, 148, 250
COURT ARCHIVE
Income Tax Appellate Tribunal judgments, 2023
1,252 judgments · page 57 of 63
Tribunals and Commissions10 Feb 2023Dismissed
ACIT Vs Drishti Soft Solutions Pvt. Ltd.
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0017
Income Tax Rules, 1962 — Rule 11UAIncome Tax Act, 1961 — Section 10(23FB), 37, 37(1), 56(2)(viib), 143(3)
Tribunals and Commissions10 Feb 2023Dismissed
DCIT Vs Indian Farmers Fertiliser Cooperative Limited
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0016
Income Tax Rules, 1962 — Rule 8D, 8D(2)(iii), 8(2)(ii)Income Tax Act, 1961 — Section 14A
Tribunals and Commissions09 Feb 2023Allowed
M/S. Rallison Electricals Pvt. Ltd Vs DCIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0028
Income Tax Act, 1961 — Section 133(6)
Tribunals and Commissions09 Feb 2023Dismissed
Naresh Kumar Chawla Vs ACIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0027
Income Tax Act, 1961 — Section 2(24), 2(24)(x), 36(1)(va), 37(1), 43B, 80IA, 139(1), 143(1), 143(1)(a), 143(1)(ii), 143(1)(iv), 143(3)
Tribunals and Commissions09 Feb 2023Allowed
M/S. Y. P. Infrastructure Pvt. Ltd Vs ITO
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0026
Income Tax Act, 1961 — Section 139(1), 143(3), 153A, 153C, 153C(1), 254
Tribunals and Commissions09 Feb 2023Allowed
Valvoline Cummins Pvt. Ltd. Vs ACIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0025
Income Tax Act, 1961 — Section 142(1), 143(2)
Tribunals and Commissions09 Feb 2023Allowed
Yum Restaurants Marketing Pvt. Ltd Vs ITO
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0024
Tribunals and Commissions09 Feb 2023Allowed
M/S Alpha Pacific Engineers Pvt. Ltd Vs Pr. CIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0023
Income Tax Act, 1961 — Section 36(1)(va), 115JB, 142(1), 143(2), 143(3), 144B, 263
Tribunals and Commissions09 Feb 2023Partly Allowed
Athena Infrastructure Ltd. Vs Addl. CIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0022
Income Tax Act, 1961 — Section 10(34), 68
Tribunals and Commissions09 Feb 2023Allowed
M/S Travelport LP Vs Dy. C.I.T
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0021
Income Tax Act, 1961 — Section 2(22A), 2(23), 2(23A), 92CA(1), 92CA(3), 143(3), 144C, 144C(1), 144C(15)(b), 147, 148, 234A, 234B, 234C
Tribunals and Commissions09 Feb 2023Dismissed
ACIT Vs M/S. National Textile Corporation Limited
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0020
Income Tax Rules, 1962 — Rule 8D, 8D(2), 8D(2)(ii), 8D(2)(iii)Income Tax Act, 1961 — Section 14A
Tribunals and Commissions09 Feb 2023Allowed
PVR Ltd Vs ACIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0019
Income Tax Act, 1961 — Section 194C, 194I, 201, 201(1A)
Tribunals and Commissions08 Feb 2023Dismissed
ACIT Vs Vishal Chain & Jewellery Pvt. Ltd
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0046
Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 131, 143(1), 143(3)
Tribunals and Commissions08 Feb 2023Allowed
Vinita Chaudhary Vs Income-Tax Officer
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0031
Income Tax Act, 1961 — Section 142(1), 143(2), 144, 147, 148
Tribunals and Commissions08 Feb 2023Allowed
Aggar Dhara Co-Op Thrift & Credit Society Limited Vs Income-Tax Officer
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0030
Income Tax Act, 1961 — Section 80P, 80P(2)(a)(i), 143(1)
Tribunals and Commissions08 Feb 2023Allowed
SNG Metals Private Limited Vs Income-Tax Officer
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0029
Income Tax Rules, 1962 — Rule 11UAIncome Tax Act, 1961 — Section 56, 56(2)(viib), 143(3)
Tribunals and Commissions07 Feb 2023Dismissed
DCIT Vs Synergy Waste Management Pvt. Ltd
Income Tax Appellate Tribunal ·
Income Tax Act, 1961 — Section 10(10C), 10A, 10AA, 10B, 10B(8), 10BA, 44AB, 80A(5), 80AC, 80AC, 80IAB, 80IA, 80IA(4), 80IB, 80ID, 80IE, 80J, 80J(6A), 80P, 115JB, 119, 119(2)(b), 119(2)(c), 139(1), 139(4), 139(5), 143(1), 143(1)(a), 170, 170(1), 263
Tribunals and Commissions07 Feb 2023Allowed
SCB Steel Pvt. Ltd Vs ACIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0038
Income Tax Act, 1961 — Section 143(1), 143(2), 143(3), 147, 148
Tribunals and Commissions07 Feb 2023Dismissed
Shrihari Diagems (V) Vs DCIT
Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0037
Income Tax Act, 1961 — Section 2(24)(x), 24(a), 36(1)(va), 43B, 43B(b), 80IA, 139(1), 143(1), 143(1)(ii), 143(1)(a), 143(1)(a)(iv), 143(1)(iv), 143(3)Payment of Wages Act, 1936 — Section 5