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Income Tax Appellate Tribunal judgments, 2025

1,612 judgments · page 73 of 81

Tribunals and Commissions15 Oct 2025Dismissed

DCIT, Central Circle 20 Vs Hindustan Clean Energy Ltd.

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2360

Companies Act, 2013-Section 56Companies (Share Capital and Debentures) Rules 2014-Sub-rule (1) of Rule 11Companies Act, 1973

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Tribunals and Commissions15 Oct 2025Partly Allowed

Dy. Commissioner Of Income Tax, Delhi Vs Odia Samaj

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2359

Income-Tax Act, 1961-Sections 2(15) (including Proviso and second Proviso), 10(46), 11, 12, 12A, 68, 80G, 133(6), 143(3), 144B, 194C, 194J/C

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Tribunals and Commissions15 Oct 2025

Assimilate Solutions India Private Limited Vs DCIT/ACIT

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2358

Income-tax Act, 1961-Section 143(3), 144C(13), 144B, 144C(5), 143(2), 92CA(3), 144C(1), 92C, 92C(1), 92C(2), 92C(3), 92D, 115JAA, 234A, 234B, 234C, 270AIncome Tax Rules, 1962-Rule 10B, 10B(2), 10B(5), 10C, 10DDRP Rules-Rule 13

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Tribunals and Commissions15 Oct 2025Partly Allowed

Hiteshi Leasing And Housing Pvt. Ltd. Vs DCIT, Circle 1, Faridabad

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2357

Income-tax Act, 1961-Section 153A, 153C, 153A(I)(b), 68, 131, 153D, 132(1), 153, 143(2), 132(4), 133(6), 254(1)Income Tax (Appellate Tribunal) Rules-Rule 11Indian Stamp Act, 1899

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Tribunals and Commissions15 Oct 2025Partly Allowed

Tupperware India Private Limited Vs National Faceless Assessment Centre

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2356

Income-tax Act, 1961-Section 143(3), 144C(13), 144B, 143(1), 37, 92B, 92B(i), 92B(1), 92C, 92F, 92F(v), 92(1), 270A, Chapter XIncome-tax Rules, 1962-Rule 10B(i)(d), 10B

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Tribunals and Commissions15 Oct 2025Partly Allowed

Alfanar Energy Private Limited Vs DCIT

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2355

Income Tax Act, 1961-Section 143(3), 144C(13), 144B, 92, 92(2), 92B(1), 94B, 94B(1)

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Tribunals and Commissions15 Oct 2025

Schneider Electric Private Limited Vs DCIT, Circle 22(2), Delhi

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2354

Income Tax Act, 1961-Section 143(3), 144C(13), 144B, 92D, Rule 10D, 92B, 92CCompanies Act, 1956

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Tribunals and Commissions15 Oct 2025Dismissed

DCIT Vs Praveen Kumar Jolly

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2353

Income Tax Act, 1961-Section 250, 147, 148, 139(1), 68, 151, 143(3), 36(1)(iii), 37, 36(1)(i)

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Tribunals and Commissions15 Oct 2025Dismissed

Deputy Commissioner of Income Tax, Central Circle 13, Delhi Vs Urbainia Spaces Pvt. Ltd.

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2352

Income Tax Act, 1961-Section 250, 143(3), 133(6), 143(2), 68Companies Act 2012

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Tribunals and Commissions15 Oct 2025Allowed

Mannohar Lal Hira Lal Ltd. Vs ITO, Ward 2(1)(4)

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2351

ITAT Rules 1963-Rule 11Income Tax Act-Section 143(2), 263

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Tribunals and Commissions15 Oct 2025Allowed

Himalaya Realestate Private Limited Vs Assistant Commissioner Of Income Tax, Circle 11(2)

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2350

Income Tax Act, 1961-Section 250, 143(3), 143(2), 68, 234B, 234C, 271AACIncome Tax Appellate Tribunal Rules, 1963-Rule 29

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Tribunals and Commissions15 Oct 2025

Gyan Devi Memorial Cultural & Educational Society Vs CIT(Exemption)

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2349

Income Tax Act, 1961-Section 12AA(1)(b), 12A, 80G(5)(vi), 12AA, 80G, 2(15), 12A(a), 143(3)Society Registration Act, 1860

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Tribunals and Commissions15 Oct 2025Partly Allowed

M/s. Opelina Finance & Investment Ltd. Vs ITO

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2348

Income Tax Act, 1961-Section 250, 143(3), 14A, 271(1)(c)Income Tax Rules, 1962-Rule 8D, 8D(2), 8D(2)(ii)

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Tribunals and Commissions15 Oct 2025

Mahabir Vs ITO

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2347

Income Tax Act, 1961-Section 144, 147, 271(1)(c)

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Tribunals and Commissions15 Oct 2025

New Delhi Auto Finance Pvt. Ltd. Vs ACIT, Circle-18(1)

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2346

Income Tax Act, 1961-Section 143(3), 147, 148, 45(5), 2(14), 2(14)(iii)(a), 2(14)(iii)(b)Companies ActKerala Municipalities Act

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Tribunals and Commissions15 Oct 2025Partly Allowed

ITO Vs M/s. Charan Renewable Pvt.Ltd.

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2345

Income Tax Act, 1961-Section 250, 143(3), 133(6), 68

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Tribunals and Commissions15 Oct 2025

Dharampal Satyapal Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2025) 10 ITAT CK 2344

Income-tax Act, 1961-Section 37, 69A, 115JB, 144C, 144C(13), 147, 148, 148A, 148A(b), 148A(d), 149, 149(1), 149(1)(b), First proviso to Section 149(1), 151, 152, 153A, 153CFinance Act, 2021Gujarat VAT Act, 2003-Section 50

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Tribunals and Commissions15 Oct 2025Allowed