COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2025

1,149 judgments · page 16 of 58

Tribunals and Commissions17 Dec 2025Partly Allowed

M/s Brawny Nivesh Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4752

Income Tax Act, 1961-Section 143(3), 56(1), 56(2), 56(2)(viia), 47 clauses (via), (vic), (vicb), (vid), (vii), 119Income Tax Rules, 1962-Rule 11UA
Tribunals and Commissions17 Dec 2025Partly Allowed

M. Sons Gems N Jewellery Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4749

Income Tax Act, 1961-Section 143(3), 251, 36(1)(vii), 36(2), 28, 36(1)(viia), 36(2)(v), 145(2), 155(6), 254, 139(1), 71, 72, 43B, 133(6), 68Constitution of India-Article 141