COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2024

534 judgments · page 2 of 27

Tribunals and Commissions03 Jun 2024Allowed

Narayan Vs ITO

Income Tax Appellate Tribunal · (2024) 06 ITAT CK 0002

Income Tax Act, 1961 — Section 2(14), 2(14)(iii)(b), 54, 54F, 147, 148
Tribunals and Commissions31 May 2024Allowed

VPSSR Facilities Vs Income Tax Officer

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0082

Income Tax Act, 1961 — Section 2(24)(x), 34(1)(iv), 36(1)(va), 37(1), 43B, 143, 143(1), 143(1)(a)(ii), 143(1)(a)(iv)
Tribunals and Commissions31 May 2024Allowed

Suchi Agrawal, Vs ITO

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0081

Income Tax Rules, 1962 — Rule 128, 128(9)Income Tax Act, 1961 — Section 80IC, 90, 90A, 90(2), 91, 139(1), 143(1), 154
Tribunals and Commissions31 May 2024Dismissed

ITO Vs Red Capital P. Ltd

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0079

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 36(1)(iii), 68, 133(6), 142(1), 143(2), 143(3), 153C
Tribunals and Commissions31 May 2024Allowed

Goldies Trading Co. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0078

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 10(38), 14A, 37(1), 140, 142(1), 143(2), 153A, 153A(1)(a), 153A(1)(b), 153C
Tribunals and Commissions31 May 2024Allowed

Denso (Thailand) Co. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0077

Income Tax Act, 1961 — Section 5(2), 9, 9(1)(vii), 90, 143(3), 144C(13), 234A, 234B, 253(1), 270A
Tribunals and Commissions31 May 2024Allowed

Bajaj Capital Ltd Vs ACIT

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0076

Income Tax Act, 1961 — Section 30, 36, 37, 37(1), 40(C), 40A(5), 142(1), 143(3)
Tribunals and Commissions31 May 2024Dismissed

DCIT Vs Dheer Chand Sharma

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0074

Income Tax Act, 1961 — Section 132, 132A, 142(2A), 144, 147, 148, 153A
Tribunals and Commissions30 May 2024Allowed

M/s. Emaar MGF Land Limited Vs ACIT

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0063

Income Tax Appellate Tribunal Rules, 1963 — Rule 11Income Tax Act, 1961 — Section 14A, 143(2), 143(3), 153A, 153D
Tribunals and Commissions30 May 2024Allowed

S.K.Sharma Contractor Vs ITO

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0062

Income Tax Act, 1961 — Section 143(3), 154, 154(7), 154(8), 220(2), 244A, 246A
Tribunals and Commissions30 May 2024Allowed

Bajaj Travels Vs DCIT

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0060

Income Tax Act, 1961 — Section 36(1)(va), 37(1), 43B, 139, 143(1), 143(3)
Tribunals and Commissions30 May 2024Dismissed

DCIT Vs HTC India Pvt. Ltd

Income Tax Appellate Tribunal · (2024) 05 ITAT CK 0055

Income Tax Rules, 1962 — Rule 10AB, 10B(1)(E)Income Tax Act, 1961 — Section 92CA, 271(1)(C)