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Income Tax Appellate Tribunal judgments, 2026

6,131 judgments · page 243 of 307

Tribunals and Commissions18 Mar 2026Allowed

Sh. Muktesh Lekhi Vs DCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3309

Income-tax Act, 1961-Section 153C, first proviso to Section 153C(1), 139(1)
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Tribunals and Commissions18 Mar 2026

Umar Daraj Vs Income Tax Officer

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3308

Income Tax Act, 1961-Section 250, 253(3), 148, 40A(3), 151Income Tax (Appellate Tribunal) Rules, 1963-Rule 47I.T. Rules-Rule 6DD, 6DD(e)(ii)
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Tribunals and Commissions18 Mar 2026Partly Allowed

DCIT, Central Circle-13, New Delhi Vs M/s Balar Marketing Pvt. Ltd.

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3303

Income-tax Act, 1961-Sections 2, 40A(3), 69C, 119, 131, 131(1A), 132, 132(1)(iib), 132(1A), 132(4), 132(4A), 132A, 133A(3)(iii), 134(4), 136, 139, 142, 143(2), 143(3), 143(4), 153A, 153B, 153D, 144BA, 158BG, 250(4), 278E, 282; Rule 46AIndian Evidence Act, 1872-Sections 3, 17, 60, 65A, 65B, 65B(4), 68Information Technology Act, 2000-Section 2(1)(t)
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Tribunals and Commissions18 Mar 2026Dismissed

Raj Kumar & Sons HUF Vs PCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3300

Income Tax Act, 1961-Section 2(28), 2(28A), 10(37), 14, 45(5)(b), 56, 56(1), 56(2), 56(2)(viii), 57(iv), 143, 144B, 145A, 145A(b), 145B, 194LA, 263Land Acquisition Act, 1894-Section 4, 23(1-A), 23(2), 28, 34RCTRR Act 2013-Section 96, 72, 80
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Tribunals and Commissions18 Mar 2026Allowed

DCM Shri Ram Industries Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3298

Income Tax Act, 1961-Section 143(3), 144C(13), 80IA, 92CA, 143(1)(a), 143(1), 92C, 92BA, Sub-section (6) of Section 80 A, 80IA(8), 92F(ii), Clause (i) of Explanation to Sub-section (8) of Section 80IA, 92C(2), First proviso to Section 92C(2), Second proviso to Section 92C(2)Electricity (Supply) Act, 1948-Sections 43 and 43AElectricity Act, 2003
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Tribunals and Commissions18 Mar 2026Allowed

DCM Shri Ram Industries Ltd. Vs. DCIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3296

Income Tax Act, 1961-Section 2(24), 10B(1), 10B(8), 14A, 32(1)(ii-a), 80A(5), 80AC, 80-I, 80-I(7), 80-IA, 80-IA(5), 80-IA(7), 80-IB, 80-IB(7A), 80-IB(7B), 80-IB(11B), 80-IC, 92CA, 92CA(3), 115BBG, 115JB, 139(1), 143(3), 144C, 144C(10), 144C(13), 154, 156, 234B, 270A, Rule 8D, 8D(2)(iii), 18BBBFinance Act, 2017
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Tribunals and Commissions18 Mar 2026Partly Allowed

Vodafone Idea Limited (Successor Of Vodafone Mobile Services Limited) Vs The Asst. CIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3295

Income Tax Act, 1961-Section 143(3), 144C, 115JB, 92CA(1), 92CA(3), 144C(3), 144(13), 40A(2)(b), 32, 35ABB, 37, 37(1), 43(1), 41(1), 28(iv), 40(a)(ia), first and second proviso to Section 40(a)(ia), 194H, 35AB, 244A, 271(1)(c), 274, 92(1), 92A, 92C(1), 92C(2), 92CA, 92BA(1), 10B(9), 92B1Income-tax Rules, 1962-Rule 10A, 108, 10AB, 10B(1)(a)General Clauses Act-Section 6, 6(1)
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Tribunals and Commissions18 Mar 2026

Kronos Solutions India Private Limited Vs Dy. CIT

Income Tax Appellate Tribunal · (2026) 03 ITAT CK 3293

Income Tax Act, 1961-Sections 92CA(1), 92CA(3), 92CA(4), 92D, 143(3), 144C(1), 144C(2), 144C(3), 144C(4), 144C(5), 144C(6), 144C(7), 144C(8), 144C(10), 144C(11), 144C(12), 144C(13), 144C(14), 144C(15)(i), 153, 153(3), 153B, 234B, 234C, 254, 270AIncome-tax Rules, 1962-Rule 100Constitution of India-Article 226
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