COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2024

534 judgments · page 22 of 27

Tribunals and Commissions31 Jan 2024Dismissed/Partly Allowed

M/S. RSWM Ltd Vs DCIT,

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0110

Income Tax Rules, 1962 — Rule 8D, 8D(2)(ii), 8D(2)(iii)Income Tax Act, 1961 — Section 14A, 14A(2), 14A(3), 37(1), 40(a)(ii), 40(a)(iii), 69, 115JB, 132, 132(4), 139(1), 153A
Tribunals and Commissions30 Jan 2024Allowed

Sanjay Kukreja Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0116

Income Tax Act, 1961 — Section 44AB, 80J(6A), 80IA, 80IA(7), 80IB, 139(1), 143(1)
Tribunals and Commissions30 Jan 2024Partly Allowed/Dismissed

M/S MMTC Ltd Vs Dy. C.I.T

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0109

Income Tax Act, 1961 — Section 80A, 80A(1), 80A(2), 80AB, 80B(5), 80IA, 80IA(5), 80C, 80U, 80HHC(1), 80HHC(3), 80HHC(3)(c), 143(3), 145, 254
Tribunals and Commissions30 Jan 2024Allowed

Padma Rao Vs C.I.T

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0108

Income Tax Appellate Tribunal Rules, 1963 — Rule 18(6)Income Tax Act, 1961 — Section 4, 28, 28(va), 28(ii)(e), 32(1), 32(1)(iv), 32(ii)(e), 43, 56(2)(xi)Industrial Relations Code, 2020 — Section 2(zh)
Tribunals and Commissions30 Jan 2024Partly Allowed

Agilent Technologies India P. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0107

Karnataka Value Added Tax Act, 2003 — Section 36(1)Income Tax Act, 1961 — Section 142(1), 143(2)Central Sales Tax Act, 1956 — Section 9(2)
Tribunals and Commissions25 Jan 2024Allowed

Global Green Company Ltd Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0101

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 28, 36(1)(iii), 37, 79, 127, 143(3), 154, 250Limitation Act, 1963 — Section 5
Tribunals and Commissions25 Jan 2024Partly Allowed

M/S. Rugby Regency P. Ltd. Vs Addl. CIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0100

Income Tax Rules, 1962 — Rule 11U, 11UA, 11UA(2)(b)Income Tax Act, 1961 — Section 32, 56(2)(viib), 143(3)
Tribunals and Commissions25 Jan 2024Dismissed

Assistant CIT Vs State Bank Of India

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0099

Income Tax Rules, 1962 — Rule 2BIncome Tax Act, 1961 — Section 10(5), 133A, 192(1), 201, 201(1), 201(1A)
Tribunals and Commissions25 Jan 2024Dismissed

Uflex Ltd Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0098

Income Tax Rules, 1962 — Rule 8D, 8D(2)(iii)Income Tax Act, 1961 — Section 2(24), 14A, 14A(2), 80IB, 115JB, 132, 142(1), 143(2), 143(3), 153A
Tribunals and Commissions24 Jan 2024Allowed

Pawan Kumar Vs Pr. CIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0092

Income Tax Act, 1961 — Section 10(37), 45(5), 56(2), 56(2)(viii), 57(iv), 142(1), 143(1)(a), 143(2), 143(3), 143(3A), 143(3B), 145A, 145B, 203, 263, 264Land Acquisition Act, 1894 — Section 28, 34
Tribunals and Commissions23 Jan 2024Dismissed/Allowed

Anil Dutt Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0090

Income Tax Act, 1961 — Section 14A, 36(1)(iii), 143(3), 154