COURT ARCHIVE

Income Tax Appellate Tribunal judgments

6,754 judgments · page 334 of 338

Tribunals and Commissions12 Jun 2019 Allowed

ONGC As Representative Assessee And Others Vs DCIT And Others

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0034

Income Tax Act, 1961 — Section 9(1), 9(1)(vi), 9(1)(vii), 44BB, 44BB(1), 44D, 44DA, 44D(2), 115A, 142(1), 143(2), 143(3), 144C(1), 144C(3)(B)Mines And Minerals (Development And Regulation) Act, 1957 — Section 3(b)Mines Act, 1952 — Section 2(j), 2(j)(j)

Tribunals and Commissions12 Jun 2019Dismissed

ACIT Vs M/S. Oil Industry Development

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0033

Income Tax Act, 1961 — Section 10, 14AIncome Tax Rules, 1962 — Rule 8D, 8D(2), 14A

Tribunals and Commissions12 Jun 2019Dismissed

Kavita Verma Vs ITO

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0032

Income Tax Act, 1961 — Section 142(1), 143(3)

Tribunals and Commissions12 Jun 2019 Allowed

Jugal Kishore Malhan Vs ACIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0031

Income Tax Act, 1961 — Section 148, 250(6)

Tribunals and Commissions12 Jun 2019 Allowed

M/s Futuristic Sales [P] Ltd Vs Pr. C.I.T

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0030

Income Tax Act, 1961 — Section 68, 131, 132, 132(4), 133(6), 142(1), 143(1), 143(2), 143(3), 147, 148, 153A, 263, 263(1)Income Tax Rules, 1962 — Rule 18(6)

Tribunals and Commissions12 Jun 2019 Allowed

Deepak Nagar Vs A.C.I.T

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0029

Income Tax Act, 1961 — Section 10(38), 54F, 68, 115BBE, 131, 142, 142(2)

Tribunals and Commissions11 Jun 2019Dismissed

Assistant Commissioner Of Income Tax Vs M/S Escorts Heart Institute And Research Centre Research Centre

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0084

Income Tax Act, 1961 — Section 2(47), 2(47)(ii), 10(21), 10(23C)(vi), 11, 11(1), 11(1)(a), 11(2), 11(3), 11(3)(a), 11(3)(b), 11(3)(c), 11(3)(d), 12AA, 35(1)(ii), 45, 45(1), 45(4), 47, 48, 49(1), 139(1), 143(3), 147, 147(a), 148, 247(2), 260ACompanies Act 2013 — Section 35, 35(1)(ii)Income-Tax Rules, 1962 — Rule 27

Tribunals and Commissions10 Jun 2019Partly Allowed

Income Tax Officer Vs M/s. Optima Webtech Pvt.Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0087

Income Tax Act, 1961 — Section 68, 143(2), 143(3), 251(1), 271(1)Income-Tax Rules, 1962 — Rule 46A, 46A(1), 46A(3)

Tribunals and Commissions10 Jun 2019 Allowed

Ghaziabad Development Authority Vs CIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0086

Income Tax Act, 1961 — Section 2(15), 10(20A), 11, 12A, 12AA, 143(3), 263

Tribunals and Commissions10 Jun 2019Dismissed

JCIT Vs M/s. Imperative Hospitality Pvt. Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0085

Income Tax Act, 1961 — Section 2(34), 3, 4, 14, 28(i), 37(1), 71, 143(1), 143(3)Income Tax Act, 1922 — Section 2(11), 10(2)(xv)

Tribunals and Commissions10 Jun 2019 Allowed

Vijay Chaudhary Vs ITO

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0083

Income Tax Act, 1961 — Section 54, 54F, 54F(1), 54F(4), 139(1)

Tribunals and Commissions10 Jun 2019Dismissed

DCIT Vs Prakash Educational Society

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0082

Income Tax Act, 1961 — Section 10(23C)(vi), 11(1), 12A, 32

Tribunals and Commissions10 Jun 2019Dismissed

DCIT Vs Oriental Bank Of Commerce

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0081

Income Tax Act, 1961 — Section 40(a)(ia), 143, 143(3), 147, 147(3), 148, 151(1)

Tribunals and Commissions10 Jun 2019 Allowed

ACIT Vs M/s. Microwave Communication Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0080

Income Tax Act, 1961 — Section 35ABB, 36(1), 37(1)

Tribunals and Commissions10 Jun 2019 Allowed

Manav Sardana Vs DCIT, Central Circle 1

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0079

Income Tax Act, 1961 — Section 143(3), 153A(1)(b), 156, 271AAA

Tribunals and Commissions03 Jun 2019Partly Allowed

M/S. C.S. Construction Company Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0106

Income Tax Act, 1961 — Section 14AIncome Tax Rules, 1962 — Rule 8D

Tribunals and Commissions03 Jun 2019Partly Allowed

IDP Education India Pvt. Ltd Vs DCIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0105

Income Tax Act, 1961 — Section 92CA(1), 143(1), 143(2), 143(3), 144C, 271(1)(c ), 274Income-Tax (Appellate Tribunal) Rules, 1963 — Rule 10B(a)

Tribunals and Commissions03 Jun 2019Allowed/ Dismissed

Graduate School Of Business Administration And Others Vs JCIT And Others

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0104

Income Tax Act, 1961 — Section 2(15), 11, 11(1)(a), 11(4A), 11(6), 12, 12AA, 32, 143(3)

Tribunals and Commissions03 Jun 2019Dismissed

ACIT Vs Charanjt Singh Sarna

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0103

Income Tax Act, 1961 — Section 2(22)(e), 41, 41(1), 41(1)(b), 68, 132A, 153AIncome-Tax Rules, 1963 — Rule 27

Tribunals and Commissions03 Jun 2019Partly Allowed

Assomac Machines Ltd Vs ACIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0102

Income Tax Act, 1961 — Section 32, 37, 41(1), 36(1)(vii), 40A(2), 40A(3), 40A(2)(b), 41(1), 44(A)(3), 142(1), 143(2), 234BIncome-Tax Rules, 1962 — Rule 6DD (k)