COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2026

6,131 judgments · page 297 of 307

Tribunals and Commissions03 Feb 2026

Shyam Gopal Vs DCIT, Circle1-52(1) Delhi

Income Tax Appellate Tribunal · (2026) 02 ITAT CK 4091

Income Tax Act, 1961-Section 250, 147, 144B, 148, 148A(b), 148A(d), 151, 151A, 45(5A), 48, 149(1), 149(1)(b), 4th proviso to Section 153A, 2(47), 148(b), 148(d), Explanation 1 to Section 148, First proviso to Section 148, Explanation to Section 149(1)(b)Finance Act, 2017TOLA
Tribunals and Commissions03 Feb 2026Allowed

ACIT Vs Sheena Industries & Anr.

Income Tax Appellate Tribunal · (2026) 02 ITAT CK 4054

Income Tax Act, 1961-Section 80HHC(1), 80HHC(1A), 80HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4A), Explanation (baa), 80IB, 28(iiia), 28(iiib), 28(iiic), 28(iiid), 28(iiie)