Income Tax Appellate Tribunal Judgments 2025

Tribunals and Commissions31 Dec 2025Dismissed

Rational Business Corporation Private Limited Vs DCIT, Circle 19(1)

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4454

Income Tax Act, 1961-Section 36(1)(va), 43B, 139(1), 143(1), 143(1)(a), 143(1)(a)(iv), 143(3), 154, 250, 254, 254(1), 254(2)Finance Act, 2021 (No.13 of 2021)Wealth-tax Act, 1957-Section 35

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Tribunals and Commissions31 Dec 2025Allowed

Umri Pooph Pratappur Tollway Private Limited Vs ACIT, Circle 25(1)

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4453

Income Tax Act, 1961-Section 270A, 270A(8), 270A(9), 274

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Tribunals and Commissions31 Dec 2025Dismissed

ACIT Vs Gurkirat BPO Services LLP

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4449

Income Tax Act, 1961-Section 250, 143(3), 143(1), 142(1), 68

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Tribunals and Commissions31 Dec 2025Dismissed

ACIT Vs Pankaj Kalra

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4448

Income-tax Act, 1961-Section 143(3), 40A(2)(b), 69A

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Tribunals and Commissions31 Dec 2025Allowed

J.M. Housing Limited Vs Pr.CIT (Central) Kanpur, At Meerut

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4447

Income Tax Act, 1961-Section 143(3), 263, 133(6), 68, 115BBE, 41(1), 119, Clause (23FB) of Section 10, 139, 69, 69A, 69B, 69C, 69D

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Tribunals and Commissions31 Dec 2025Allowed

Genpact Servies LLC Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4446

Income-tax Act, 1961-Sections 147, 144C(13), 148, 148A, 148A(b), 148A(d), 149, 149(1)(b), 151Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020-Sections 3, 3(1)Finance Act 2021

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Tribunals and Commissions31 Dec 2025

M/s. Decent Securities (P) Ltd Vs Pr. CIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4445

Income-tax Act, 1961-Section 143(3), 263, 68, 250, 36(l)(iii), 37

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Tribunals and Commissions31 Dec 2025Dismissed

Harish Narang Vs The Principal Commissioner Of Income Tax, Rohtak

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4444

Income Tax Act, 1961-Sections 30 to 36, 37(1), 37(2B), 68, 69, 69A, 69B, 69C, 69D, 115BBE, 133(6), 139, 144B, 147, 148, 148A(d), 263; Explanations 2 and 3 to Section 37; Explanation 2 to Section 263Finance Act, 2015-Explanation 2Companies Act, 2013-Section 135

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Tribunals and Commissions31 Dec 2025Dismissed

DCIT Vs Apoorva Leasing Finance and Investment Company Ltd.

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4443

Income Tax Act, 1961-Section 250, 144, 143(1), 153C, 143(3), 148, 153, 142(1)

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Tribunals and Commissions31 Dec 2025Allowed

Neeraj Sharma Vs. ITO

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4442

Income Tax Act, 1961-Section 143(3), 250, 270A, 115BBE, 11588E, 69C, 69DIncome Tax Rules, 1962-Rule 46A

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Tribunals and Commissions31 Dec 2025Dismissed

DCIT Vs Sunder Singh

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4441

Income-tax Act, 1961-Section 68, 153A, 131, 133(6), 143(3)Income Tax Rules, 1962-Rule 46A

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Tribunals and Commissions31 Dec 2025

Indian Renewable Energy Development Agency Ltd. Vs DCIT, Circle 10(1)

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4440

Income-tax Act, 1961-Section 143(3), 36(1)(viii), 36(1) Explanation (h), 40(a)(ia), 41(1), 32, 194I, 194CFinance Act, 1999

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Tribunals and Commissions31 Dec 2025Allowed

Anuj Kapoor Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4478

Income-tax Act, 1961-Section 147, 144B, 148, 148A

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Tribunals and Commissions31 Dec 2025Partly Allowed

Manohar & Filaments Pvt. Ltd Vs PCIT, (Central)-3, Delhi

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4477

Income Tax Act, 1961-Section 263, 153C, 143(3), 153A, 153D, 132, 1530

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Tribunals and Commissions31 Dec 2025Allowed

Mukul Monga Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4476

Income-Tax Act, 1961-Section 250, 143(3), 143(2), 142(1), 2(14)(iii)(b), 2(14), 254

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Tribunals and Commissions31 Dec 2025Partly Allowed

Shivaaditiya Jems and Jewellery Pvt. Ltd. Vs ITO Ward-2 (1)

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4475

Income-tax Act, 1961-Section 147, 148, 148A(b), 148A(d), 149, 151, 151A, 69C, 143(3), 292BBFinance Act, 2021Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

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Tribunals and Commissions31 Dec 2025

Sh. Gurucharan Singh Hora Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4474

Income-tax Act, 1961-Section 153A, 143(3), 127(2), 69A, 115BBE, 153C, 292C

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Tribunals and Commissions31 Dec 2025Dismissed

DCIT Vs Splendor Landbase Limited

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4473

Income Tax Act, 1961-Section 194I, 196, 201(1), 201(1A), 10(20)Bonus ActDelhi (Control of Building Operation) Ordinance, 1955

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Tribunals and Commissions31 Dec 2025Allowed

Mitsui Kinzoku Components India Pvt. Ltd. Vs Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4472

Income-tax Act, 1961-Section 237, 115-O, 115-O(4), 239, 143(3), 90(2), 250, 254, 139, 2(43), 4, 2(24), 10(34), 14A, 87A, 119Companies Act, 1956Constitution of India-Article 265

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Tribunals and Commissions31 Dec 2025Allowed

Bechtel Limited Vs Asst. Commissioner Of Income Tax, Circle International Taxation 1(1)(2)

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4470

Income-tax Act, 1961-Section 9(1)(vii), 44DA, 90(1)(vi), 143(2), 143(3), 144C, 144C(1), 144C(5), 144C(8), 144C(10), 144C(13), 144C(15)(b), 147, 148, 153(3)B, 270A(9)(a)Constitution of India-Article 226Central Excise Tariff Act, 1985

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Income Tax Appellate Tribunal judgments, 2025