COURT ARCHIVE

Income Tax Appellate Tribunal judgments

6,848 judgments · page 293 of 343

Tribunals and Commissions03 Nov 2021Allowed

Ideal Institute of Technology Society Vs JCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0010

Income Tax Act, 1961 — Section 10(23C)(vi), 11, 11(1)(a), 11(4A), 12A, 12AA, 28, 29, 30, 32, 32(1), 34, 43C

Tribunals and Commissions03 Nov 2021Partly Allowed

Addl. CIT Vs M/s Johnson Matthey India Pvt. Ltd

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0009

Income Tax Rules, 1962 — Rule 10B, 10B(1)(a)Income Tax Act, 1961 — Section 37, 37(1), 92CA

Tribunals and Commissions02 Nov 2021Dismissed

Muni Roller Flour Mills Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0008

Income Tax Act, 1961 — Section 158BFA, 158BFA(2), 158BFA(3)

Tribunals and Commissions02 Nov 2021Partly Allowed

COWI India Pvt. Ltd Vs Income Tax officer

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0007

Income Tax Act, 1961 — Section 143(3), 144C(13)

Tribunals and Commissions02 Nov 2021Dismissed

Dy. C.I.T Vs Action Construction Equipment Ltd

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0006

Income Tax Act, 1961 — Section 80IC

Tribunals and Commissions02 Nov 2021Allowed

TCI Exim Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0005

Income Tax Act, 1961 — Section 2(22)(e)

Tribunals and Commissions02 Nov 2021Allowed

Singhal Sunrise Steels Pvt. Ltd Vs ITO

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0004

Income Tax Act, 1961 — Section 68, 271, 271(1)(c), 274

Tribunals and Commissions01 Nov 2021Allowed

Gian Chand & Sons Vs ACIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0012

Tribunals and Commissions01 Nov 2021Allowed

Star Facilities Management Limited Vs ITO

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0003

Income Tax Act, 1961 — Section 2(24)(x), 36(1)(v), 36(1)(va), 139(1)

Tribunals and Commissions01 Nov 2021Allowed

Samal Infra Projects P. Ltd. Vs ITO

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0002

Income Tax Act, 1961 — Section 43B, 143(3), 271, 271(1)(c), 274

Tribunals and Commissions01 Nov 2021Allowed

Qualcomm India Pvt. Ltd Vs Addl. CIT

Income Tax Appellate Tribunal · (2021) 11 ITAT CK 0001

Income Tax Rules, 1962 — Rule 10B(1)(e)Income Tax Act, 1961 — Section 2(43), 10(4), 37, 40(a)(ii), 115, 115JB, 115WA, 254

Tribunals and Commissions11 Oct 2021Dismissed

JNS Instruments Ltd Vs Pr. CIT Central -2

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0015

Income Tax Act, 1961 — Section 92CA, 132(1), 143(3), 153A, 263, 263(1)

Tribunals and Commissions11 Oct 2021Partly Allowed

M/S Associated Business Group Vs ITO, Ward-31(1)

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0014

Income Tax Act, 1961 — Section 133(6), 143(1), 143(3), 148, 147, 148, 250

Tribunals and Commissions11 Oct 2021Allowed

ACIT Vs Avery Dennison (I) P. Ltd.

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0013

Income Tax Rules, 1962 — Rule 10DIncome Tax Act, 1961 — Section 92C

Tribunals and Commissions08 Oct 2021Dismissed

Addl. CIT, Special Range-9 Vs M/s Tourism Finance Corporation of India Ltd.

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0012

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 14A(1)

Tribunals and Commissions08 Oct 2021Dismissed

JCIT Special Range-1 Vs Amway India Enterprises Pvt. Ltd

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0011

Income Tax Act, 1961 — Section 92CA(3), 143(2), 143(3), 144C(1)(3)

Tribunals and Commissions08 Oct 2021Allowed

Firoz Ali Vs Income Tax Officer, Ward No.34(5)

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0010

Income Tax Act, 1961 — Section 40(a)(ia), 68, 80C, 80GG, 133(6), 143(2), 234B, 271(1)(c)

Tribunals and Commissions08 Oct 2021Allowed

M/s Competent Software Private Limited Vs Addl. CIT

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0009

Income Tax Rules, 1962 — Rule 6D, 8D, 8D(2)(iii)Income Tax Act, 1961 — Section 14A

Tribunals and Commissions08 Oct 2021Allowed

M/s. BCL Secure Premises Pvt. Ltd. Vs Assistant Commissioner of Income Tax

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0008

Income Tax Rules, 1962 — Rule 8D, 8D(2), 8D(2)(i), 8D(2)(ii), 8D(2)(iii), 46AIncome Tax Act, 1961 — Section 2(47)(v), 10(1), 10(2), 10(2)(xi), 10(2)(xv), 14A, 28, 36(1)(vii), 36(2), 37, 37(1), 40(a)(ia), 133(6), 194IA, 201(1), 201(1A)Transfer of Property Act, 1882 — Section 53

Tribunals and Commissions08 Oct 2021Allowed

Bimla Devi Vs ACIT

Income Tax Appellate Tribunal · (2021) 10 ITAT CK 0007

Income Tax Act, 1961 — Section 143(3), 153(5), 156, 140, 140A, 195, 195(2), 240, 244, 244A, 244A(1), 244A(1)(a), 244A(1)(b)