COURT ARCHIVE

Income Tax Appellate Tribunal judgments

7,684 judgments · page 259 of 385

Tribunals and Commissions02 Mar 2023Allowed

Madaan Associates Vs Pr. CIT

Income Tax Appellate Tribunal · (2023) 03 ITAT CK 0001

Income Tax Act, 1961 — Section 36(1)(iii), 69, 143(3), 148, 263, 263(1)
Tribunals and Commissions01 Mar 2023Dismissed

National Fertilizers Ltd Vs ACIT

Income Tax Appellate Tribunal · (2023) 03 ITAT CK 0009

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 41, 41(1), 143(3), 147, 148, 151(1)
Tribunals and Commissions28 Feb 2023Partly Allowed

ACIT Vs Uniparts India Ltd

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0132

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 36(1)(iii), 36(1)(va), 92CA(3), 139(1)
Tribunals and Commissions28 Feb 2023Dismissed

Padam Singh Vs ITO

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0130

Income Tax Act, 1961 — Section 44AD, 68, 143(3), 144
Tribunals and Commissions28 Feb 2023Partly Allowed

Huawei Technologies Co. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0129

Income Tax Rules, 1962 — Rule 10Income Tax Act, 1961 — Section 5(2), 9(1)(i), 9(1)(vi), 44BB, 44BBA, 133A, 143(3), 144C(13), 154(2), 234B, 254(2), 270A
Tribunals and Commissions28 Feb 2023Allowed

M/S. Technip Energies Italy S.P.A Vs DCIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0126

Income Tax Rules, 1962 — Rule 10, 10(i), 10(ii)Income Tax Act, 1961 — Section 40A(2)(b), 40A(2), 44AA, 44AB, 44BBB, 44BBB(1), 44BBB(2), 92, 92BA, 92F(ii), 143(3), 144C, 144C(8), 144C(10), 144C(13), 234D
Tribunals and Commissions28 Feb 2023Allowed

Nutan Growth Fund Pvt. Ltd Vs Pr. CIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0125

Income Tax Rules, 1962 — Rule 11UAIncome Tax Act, 1961 — Section 56, 56(2)(viia), 69, 142(1), 143(2), 143(3), 148, 263
Tribunals and Commissions27 Feb 2023Allowed

Sainik Filling Station Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0139

Income Tax Rules, 1962 — Rule 6DDIncome Tax Act, 1961 — Section 37(1), 40A(3), 143(1), 143(2), 143(3), 144, 147, 148, 151, 234A, 234B
Tribunals and Commissions27 Feb 2023Dismissed

Ashwani Sharma Vs ITO

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0138

Income Tax Act, 1961 — Section 142(1), 144, 148, 271(1)(b)
Tribunals and Commissions27 Feb 2023Allowed

Sanjay Sharma Vs ACIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0137

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 54, 54B, 54F, 144, 147, 264, 271(1)(c)
Tribunals and Commissions27 Feb 2023Dismissed

ACIT Vs Pawansut Holdings Ltd.

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0136

Income Tax Act, 1961 — Section 132, 132(4), 142(1), 143(1), 143(2), 143(3), 153A, 153C, 250(6)