COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2023

1,252 judgments · page 6 of 63

Tribunals and Commissions30 Nov 2023Allowed/Allowed/Dismissed/Dismissed

M/S Decent Realtech Pvt Ltd Vs Dy. C.I.T

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0097

Income Tax Appellate Tribunal Rules, 1963 — Rule 18(6), 27Income Tax Act, 1961 — Section 57, 132, 132(4), 132A, 132(4A)(i), 143(1)(a), 143(3), 147, 148, 153A, 153C, 292C(1)(i)
Tribunals and Commissions30 Nov 2023Allowed

American Express Services India Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0089

Income Tax Appellate Tribunal Rules, 1963 — Rule 29, 46AIncome Tax Rules, 1962 — Rule 10BCode of Civil Procedure, 1908 — Order 41 Rule 27
Tribunals and Commissions30 Nov 2023Dismissed

ACIT Vs M/S Advantage Fashion PVT. LTD.

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0088

Income Tax Act, 1961 — Section 2(14), 2(47), 14A, 45, 69, 69C, 132, 132(1), 132(4), 133A, 147, 148, 153A, 153C
Tribunals and Commissions30 Nov 2023Partly Allowed

Ashok J. Thapar HUF Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0087

Income Tax Act, 1961 — Section 2(47)(v), 22, 24(a), 143(3)Registration Act, 1908 — Section 17Negotiable Instrument Act, 1881 — Section 138
Tribunals and Commissions30 Nov 2023Partly Allowed

M/S Atlantis Intelligence Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0085

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 2(24)(x), 14A, 36(1)(va), 40(a)(i), 40(a)(ia), 143(3), 195General Clauses Act, 1897 — Section 10
Tribunals and Commissions30 Nov 2023Dismissed

Dcit Vs Manuvel Mezhukanal

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0084

Income Tax Appellate Tribunal Rules, 1963 — Rule 27Income Tax Act, 1961 — Section 119, 131, 133, 143(2), 143(3), 153A, 254(1)
Tribunals and Commissions30 Nov 2023Dismissed

Rahul Anil Ahuja Vs Income Tax Officer

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0083

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 68, 69A, 80G, 133(6), 142(1), 143(2), 143(3)
Tribunals and Commissions29 Nov 2023Allowed

Rachna Bajaj Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0099

Income Tax Act, 1961 — Section 68, 133(6), 143(3), 153C, 234B
Tribunals and Commissions29 Nov 2023Dismissed

Bhim Singh Vs CIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0096

Income Tax Act, 1961 — Section 2(24)(x), 34(1)(iv), 36(va), 36(1)(va), 43B, 43B(b), 139(1), 143(1)
Tribunals and Commissions29 Nov 2023Partly Allowed

B4s Solutions Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0095

Income Tax Act, 1961 — Section 10(34), 30, 36, 36(1)(va), 37(1), 143(1), 143(1), 154
Tribunals and Commissions29 Nov 2023

ACIT Vs DLF Cyber City Developers Ltd,

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0091

Income Tax Act, 1961 — Section 14, 22, 24(a), 27, 27(iiib), 28(i), 32(1), 40(a) (ia), 80A(2), 80IA, 80IA(1), 80IA(4)(iii), 80IA(5), 80AB, 80IB, 80C, 80U, 143(3), 143(3A), 143(3B), 194I, 195, 263Special Economic Zones Act, 2005 — Section 3(8), 51
Tribunals and Commissions28 Nov 2023Partly Allowed

Amit Laroya Vs ACIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0078

Income Tax Act, 1961 — Section 9, 9(i), 9(ii), 111A, 144C(5), 192, 234B, 270A
Tribunals and Commissions28 Nov 2023Allowed

Rajinder Kumar Malhotra Vs ITO

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0077

Income Tax Appellate Tribunal Rules, 1963 — Rule 29Income Tax Act, 1961 — Section 68, 143(3)
Tribunals and Commissions28 Nov 2023Allowed

Rahul Yadav Vs DCIT

Income Tax Appellate Tribunal · (2023) 11 ITAT CK 0076

Income Tax Act, 1961 — Section 68, 119, 131, 133, 143(3), 153C