COURT ARCHIVE

Income Tax Appellate Tribunal judgments

8,164 judgments · page 403 of 409

Tribunals and Commissions14 Jun 2019Partly Allowed

Ericsson India Pvt. Ltd Vs ACIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0017

Income Tax Act, 1961 — Section 92C(3), 92CA(1), 92D, 92F, 143(3), 144C, 271(1)(c)Income Tax Rules, 1962 — Rule 10B, 10B(1)(a), 10D

Tribunals and Commissions14 Jun 2019Dismissed

ACIT Vs M/s. Kirby Building Systems India (Uttaranchal) Pvt. Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0016

Income Tax Act, 1961 — Section 37(1), 80IC, 800IC

Tribunals and Commissions14 Jun 2019Allowed

Shanti Devi And Others Vs ITO

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0015

Income Tax Act, 1961 — Section 142(1), 147, 148Information Technology Act, 2000 — Section 54F

Tribunals and Commissions14 Jun 2019Allowed

M/s. Naresh Agarwal Constructions Vs DCIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0014

Income Tax Act, 1961 — Section 145(3), 234B, 234C

Tribunals and Commissions14 Jun 2019Dismissed

ACIT (International Taxation) Vs National Petroleum Construction Company

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0013

Income Tax Act, 1961 — Section 143(2), 143(3) , 144C(1), 144C(3)Income Tax Rules, 1962 — Rule 10

Tribunals and Commissions14 Jun 2019Allowed

M/S. Poddar Pigments Ltd Vs ACIT, Circle

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0012

Income Tax Act, 1961 — Section 9(1)(vii), 195Double Taxation Avoidance Agreement (DTAA) — Article 7, 12, 12(4), 12(5)(b), 14, 15

Tribunals and Commissions14 Jun 2019Allowed

Dy. C.I.T And Others Vs Amit Kumar Jain And Others

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0011

Income Tax Act, 1961 — Section 2(22)(e), 56, 57, 80C, 80G,

Tribunals and Commissions14 Jun 2019Dismissed

A.C.I.T Vs Oriental Bank Of Commerce Central Account Office

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0010

Income Tax Act, 1961 — Section 14A, 143(3), 260A, 271(1)(c)

Tribunals and Commissions14 Jun 2019Dismissed

DCIT Vs M/s Dwarkadish Spinner Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0009

Income Tax Act, 1961 — Section 268A

Tribunals and Commissions14 Jun 2019Dismissed

Sameer Suneja Vs ACIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0008

Income Tax Act, 1961 — Section 36(1)(iii)Income Tax Act, 1995 — Section 36(1)

Tribunals and Commissions14 Jun 2019

Radhika Roy And Others Vs DCIT And Others

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0007

Income Tax Act, 1961— Section 2 (47), 2(42A), 4, 5, 10, 10(38), 22, 23, 23(1), 24, 25, 27, 45(1A), 45(2), 45(3), 45(4), 45(2A), 46(2), 48,49(4), 50C, 55(2)(a), 56, 56(2), 56(2)(vii), 56(2)(vii)(c), 90, 143(1), 143(3), 144C, 147, 154, 251(1), 251(1)(a), 263, 264,Income Tax Act, 1922 — Section 12B, 50D, 69, 69BDelhi Rent Act, 1995 — Section 6A

Tribunals and Commissions14 Jun 2019

M/S Hardik Garments Pvt. Ltd Vs Income Tax Officer

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0006

Tribunals and Commissions13 Jun 2019Dismissed

DCIT Vs Haijee Commodities Pvt. Ltd

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0028

Income Tax Act, 1961 — Section 14A, 68, 131, 133(6), 142(1), 143(2), 143(3), 271(1)Income Tax Rules, 1962 — Rule 8D

Tribunals and Commissions13 Jun 2019Dismissed

Puneet Saluja, C/o Vipin Jain & Associates Vs Income Tax Officer

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0027

Income Tax Act, 1961 — Section 80IA, 133A, 143(1), 143(3), 271(1), 271(1)(c), 271(1Kc), 271(1X0), 276(c)

Tribunals and Commissions13 Jun 2019 Allowed

M/s Haridwar Iron And Ispat, Rolling Limited Vs Deputy Commissioner Of Income Tax Circle -11(1) New Delhi

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0026

Income Tax Act, 1961 — Section 143(3)

Tribunals and Commissions13 Jun 2019 Allowed

M/s. Quality Enabled Remote Solutions Vs ACIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0025

Income Tax Act, 1961 — Section 68, 147, 271(1)(c)

Tribunals and Commissions13 Jun 2019 Allowed

M/s Urmila Devi Charitable Trust Vs Commissioner Of Income Tax (Exemptions)

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0024

Income Tax Act, 1961 — Section 10(23C), 12A, 12A(1)(ab), 12AA, 12AA(1), 12AA(3), 132(4)

Tribunals and Commissions13 Jun 2019 Allowed

M/s Saint Kabir Education Society Vs Commissioner Of Income Tax (Exemptions)

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0023

Income Tax Act, 1961 — Section 2(15), 9(4), 10(22), 10(23C), 10(23C)(vi), 11, 12, 12A, 12AA, 12AA(1)(b), 13, 13(1)(c)(ii), 13(1)(d), 143(3)

Tribunals and Commissions13 Jun 2019Partly Allowed

Om Welfare And Educational Trust Vs Addl. CIT(E)

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0022

Income Tax Act, 1961 — Section 11, 12, 12AA, 80G, 80G(5)(vi)Income Tax Rules, 1962 — Rule 12AA

Tribunals and Commissions13 Jun 2019 Allowed

Dalmia Finance Ltd Vs Addl. CIT

Income Tax Appellate Tribunal · (2019) 06 ITAT CK 0021

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