COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2026

6,131 judgments · page 190 of 307

Tribunals and Commissions24 Apr 2026

ACIT, Circle-4(2), New Delhi Vs Cinestaan Entertainment Pvt. Ltd.

Income Tax Appellate Tribunal · (2026) 04 ITAT CK 3958

Income Tax Act, 1961-Section 143, 56, 56(2)(viib), 56(2)(vii)(b), 56(2)(vii), 2(24)(xvi), 133(6), 131, 68, 14, 50B(3), Explanation (2) below Section 50B(3), 43, proviso to Section 43Income Tax Rules, 1962-Rule 11UA, 11UA(2), 11UA(2)(b), 11U, 40Indian Partnership Act, 1932
Tribunals and Commissions24 Apr 2026Partly Allowed

Dalmia Bharat Ltd Vs DCIT

Income Tax Appellate Tribunal · (2026) 04 ITAT CK 3842

Income-tax Act, 1961-Sections 10(34), 12AA, 14A, 32(1)(iia), 32A, 33(1), 35(1)(ii), 36(1)(vii), 36(1)(va), 37(1), 43B, 43B(f), 68, 92B, 115JB, 115JB(2), 1151B, 143(1), 143(2), 143(3) and 144C; Explanation 1 to Section 36(1)(vii); Explanation 1(i) of Section 115JB(2)Income Tax Rules-Rule 8D(2)(ii), 8D(2)(iii)Companies Act, 1956