COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2026

6,131 judgments · page 232 of 307

Tribunals and Commissions25 Mar 2026Partly Allowed

DCIT Vs M/s. Make My Trip India Pvt. Ltd.

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3144

Income Tax Act, 1961-Section 5, 9, 9(1)(vii), 9(2), 32(1)(ii), 37, 37(1), 40(a)(1), 40(a)(i), 40(a)(ia), 92CA(3), 145(2), 194H, 194J, 195, 195(1), 195(2), 195(3), 197, 234D, 244A, 250(4)Income-tax Rules, 1962-Rule 46AFinance Act 2007
Tribunals and Commissions25 Mar 2026Allowed

Vijaya Ahuja Vs ITO

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3142

Income-tax Act-Section 69A, 147 to 151, 115BBE, 10(38), 68
Tribunals and Commissions25 Mar 2026Dismissed

ACIT Vs. UOP India Pvt. Ltd.

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3135

Income Tax Act, 1961-Section 254, 263, 92CA, 92CA(3), 92CA(4), 143(3), 144C(3), 246A(1), 250, 251(1)(a), 253(2), 254(1), 119Constitution of India-Article 12
Tribunals and Commissions25 Mar 2026Allowed

Huntsman Investment [Netherlands] BV Vs The A.D.I.T, International Taxation Circle-1(2), New Delhi

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3134

Income-tax Act, 1961-Section 2(1B), 2(19AA), 2(22), 35DDA(4), 35DDA(4A), 46A, 47, 47(iv), 47(vi), 48, 72A(6), 90(2), 142(1), 143(2), 143(3), 144C(5), 144C(13), 255(4), 271(1)(c), 271G, Chapter XCompanies Act, 1956-Sections 100 to 104, 390, 391, 391 to 394, 77A, 77A(1)Companies Act, 2013-Section 66(6), 230
Tribunals and Commissions25 Mar 2026Partly Allowed

Aamby Valley Ltd. Vs. DCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3133

Income-tax Act, 1961-Section 144C(15), 144C(1), 92CA(3), 292B
Tribunals and Commissions25 Mar 2026Partly Allowed

Nitin Passi Vs DCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3220

Income Tax Act, 1961-Section 250, 143(3), 132, 69C, 69A, 115BBE, 234B, 234C, 132(4), 2340
Tribunals and Commissions25 Mar 2026

DCIT Vs RB Diversified Pvt. Ltd.

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3219

Income-tax Act, 1961-Sections 2(14) (Explanation 2), 14A, 32, 40(a)(ia), 50(2)(vib), 55A, 56(2)(viib), 68, 69C, 120, 127, 132(1), 143(2), 143(3), 144, 153A, 153A(1)(a), 153A(1)(b), proviso to 153A, 153B, 153C, 153D, 194, 194H, 19401IT Rules, 1962-Rules 8D, 11U, 11UA, 11UA(1)(c)(c), 11UA(2), 11UA(2)(a), 11UA(2)(b), TTUASecurities Contracts (Regulation) Act, 1956-Section 2(h)