COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2024

534 judgments · page 26 of 27

Tribunals and Commissions09 Jan 2024Allowed

American Express Services India Ltd Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0032

Income Tax Rules, 1962 — Rule 10B, 29, 46ACode of Civil Procedure, 1908 — Order 41 Rule 27Income Tax Act, 1961 — Section 32, 32(2), 72, 92C, 92C(2), 92C(3), 92C(3)(a), 92C(3)(b), 92C(3)(c), 92C(3)(d), 92CA(1), 92CA(3), 143(3), 154, 234B, 254, 254(1), 271(1)(c)

Tribunals and Commissions09 Jan 2024Allowed

Sajan Ram Bhandary Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0024

Income Tax Act, 1961 — Section 144C(13), 147, 148

Tribunals and Commissions09 Jan 2024Dismissed

ACIT Vs M/S Zed Enterprises(P) Ltd.

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0023

Income Tax Act, 1961 — Section 143(3), 153C

Tribunals and Commissions09 Jan 2024Allowed

Arvind Walia Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0022

Income Tax Act, 1961 — Section 68, 69A, 143(3)

Tribunals and Commissions08 Jan 2024Allowed

Shyamkumar Madhavdas Chugh Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0072

Income Tax Act, 1961 — Section 56(2)(vii)(b), 56(2)(vii)(b)(ii), 144C, 144C(13), 147

Tribunals and Commissions08 Jan 2024Dismissed

ACIT Vs MDPL Ltd.

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0029

Income Tax Act, 1961 — Section 132, 132A, 143(1)(a), 143(3), 147, 148, 153A, 153C

Tribunals and Commissions08 Jan 2024Partly Allowed

Himenviro Environmental Engineering Co. Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0028

Income Tax Act, 1961 — Section 35AB, 35ABB, 37(1), 115JB, 139(1), 143(3)

Tribunals and Commissions08 Jan 2024Allowed

WLD Investments Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0027

Income Tax Act, 1961 — Section 40(a)(ia), 139(1), 139(4), 143(3), 144B

Tribunals and Commissions08 Jan 2024Allowed

Urjaa Metalics Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0026

Income Tax Act, 1961 — Section 43B, 133(6), 143(3)

Tribunals and Commissions08 Jan 2024Dismissed

Adish Kumar Jain Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0025

Income Tax Rules, 1962 — Rule 37BAIncome Tax Act, 1961 — Section 2(24)(x), 36(1)(va), 43B, 143(1), 199

Tribunals and Commissions05 Jan 2024Allowed

Pragati Power Corporation Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0073

Income Tax Act, 1961 — Section 80A, 80A(2), 80B(5), 80I, 80I(1), 80IA, 80IA(1), 80IA(2), 80IA(5), 80I(6), 80IA(7), 80I(6)

Tribunals and Commissions05 Jan 2024Allowed

PDS Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0031

Tribunals and Commissions05 Jan 2024Dismissed

DCIT Vs M/S Platinum Towers Pvt. Ltd.

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0030

Income Tax Act, 1961 — Section 132, 153A, 153(1B) 158B(b), 260A, 269SS, 271(1)(c), 271D, 271E

Tribunals and Commissions05 Jan 2024Allowed

Mavenir UK Holdings Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0013

Income Tax Act, 1961 — Section 144, 144C, 144C(4), 147

Tribunals and Commissions05 Jan 2024Allowed

M/S. Prakash Industries Ltd Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0012

Income Tax Act, 1961 — Section 115WE(3)

Tribunals and Commissions04 Jan 2024Dismissed

DCIT Vs M/S. Nishit Capinvest Pvt. Ltd.

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0016

Income Tax Rules, 1962 — Rule 11UA, 46AIncome Tax Act, 1961 — Section 10(38), 68, 133(6), 143(3), 250(6)

Tribunals and Commissions04 Jan 2024Allowed

M/S. Sony India Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0015

Income Tax Act, 1961 — Section 115WE, 115WJ, 115WJ(3), 115WE(1), 115WE(1)(d), 143(1), 220(2), 282

Tribunals and Commissions04 Jan 2024Partly Allowed

Springer Verlag GmbH Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0014

Income Tax Act, 1961 — Section 44C, 131, 132(4), 133A, 133A(3)(iii), 139(1), 143(2), 147, 148Foreign Exchange Regulation Act, 1973 — Section 31

Tribunals and Commissions04 Jan 2024Allowed

Navin Puri Vs DCIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0010

Income Tax Act, 1961 — Section 54, 143(3), 144C(13)

Tribunals and Commissions04 Jan 2024Allowed

Simran Bagga Vs ACIT

Income Tax Appellate Tribunal · (2024) 01 ITAT CK 0009

Income Tax Act, 1961 — Section 54, 54B, 54F, 143(2), 143(3), 144C(13), 270A(9)(a)