COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2025

1,620 judgments · page 25 of 81

Tribunals and Commissions08 Dec 2025

DCIT, Circle 43(1) Vs Charu Goel

Income Tax Appellate Tribunal · 2023 INSC 1066

Income Tax Act, 1961-Section 250, 144B, 68, 69C, 147, 148, 148A, 149, 151TOLA-Section 3, 3(1)Finance Act 2021
Tribunals and Commissions08 Dec 2025

Nunhems Netherlands B.V. Vs A.C.I.T

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4911

Income-tax Act, 1961-Section 143(3), 144C(13), 270(A), 9(1)(vi), Explanation 4 to Section 9(1)(vi), Explanation 5 to Section 9(1)(vi), 9(1)(vii)
Tribunals and Commissions08 Dec 2025Partly Allowed

Sh. Bhagwat Dayal Vs DCIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4904

Income-tax Act, 1961-Sections 153A, 68 read with 115BBE, 153D
Tribunals and Commissions08 Dec 2025Allowed

Massimo Dutti India Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4831

Income Tax Act, 1961-Section 143(3), 144C(13), 144C(5), 92CA(3), 234B, 274, 270AIncome-tax Rules, 1962-Rule 10B(1)(b)
Tribunals and Commissions05 Dec 2025

ACIT, Circle 5 (1) Vs M/s. KCT Papers Limited

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4902

Income-tax Act, 1961-Sections 2(1B), 2(19AA), 2(42A) (including Explanation 1, clause (b)), 11(4), 13(1)(bb), 45, 47(i), 47(vi), 47(vib), 48 (including second proviso), 49(1)(e), 49(1)(i), 49(2), 55(2)(1), 72A(5), SOCCompanies Act, 1956-Sections 391 to 394, 293(1)(d), Schedule V, Part-II
Tribunals and Commissions05 Dec 2025

Vimalarjun Trust Vs ACIT

Income Tax Appellate Tribunal · (2025) 12 ITAT CK 4897

Income-Tax Act, 1961-Section 250, 153, 139, 143(1), 133A, 153C, 153A, 143(2), 142(1), 153D, 68, 115BBE, 133(6), 132, 148