COURT ARCHIVE

Income Tax Appellate Tribunal judgments

11,831 judgments · page 441 of 592

Tribunals and Commissions26 Jul 2023Dismissed

Shiv Kumar Nayyar Vs ACIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0083

Income Tax Act, 1961 — Section 119, 132, 132(4), 139, 142(2A), 143(3), 153A, 153A(1)(b), 153B, 153C, 153D, 158BG, 292BCentral Excise Act, 1944 — Section 37BRight to Information Act, 2005 — Section 7(1)

Tribunals and Commissions26 Jul 2023Dismissed/Allowed

ACIT Vs Mitsui & Co. India Pvt.Ltd.,

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0082

Income Tax Rules, 1962 — Rule 8D, 8D(ii), 8D(iii)Income Tax Act, 1961 — Section 2(31), 14A, 37(1), 40(a)(i), 143(3), 144C(5)

Tribunals and Commissions26 Jul 2023Allowed

DCM Shriram Industries Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0081

Income Tax Act, 1961 — Section 28, 41, 41(1), 69C, 132, 132(4), 133A, 143(3), 153A(2), 153C

Tribunals and Commissions26 Jul 2023Allowed

M/S. Niraguna Balik Satsang Mandal (India) Vs DCIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0080

Income Tax Act, 1961 — Section 11(1), 69, 132, 143(3), 153A, 271(1)(c)

Tribunals and Commissions26 Jul 2023Dismissed

DCIT Vs S. M/S.Telecommunication Consultants India Ltd

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0079

Income Tax Act, 1961 — Section 32(1)(ii), 143(3)

Tribunals and Commissions26 Jul 2023Dismissed

A.C.I.T Vs M/S Cosmo Films Ltd

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0078

Income Tax Act, 1961 — Section 10B, 43(1)

Tribunals and Commissions26 Jul 2023Allowed

Ball Beverage Packaging (India) Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0077

Income Tax Act, 1961 — Section 40(a)(i), 43A, 143(3), 195

Tribunals and Commissions25 Jul 2023Allowed

Hitesh Bokadia Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0066

Income Tax Act, 1961 — Section 44AB, 250

Tribunals and Commissions25 Jul 2023Allowed

Global Research Forum On Diaspora And Transnationalism Vs CIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0065

Income Tax Act, 1961 — Section 12A(1)(ac)(iii)Foreign Contribution (Regulation) Act, 2010 — Section 2(1)(h)

Tribunals and Commissions25 Jul 2023Allowed

Goodrich Carbohydrates Ltd Vs ADIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0064

Income Tax Act, 1961 — Section 143(1)

Tribunals and Commissions25 Jul 2023Allowed

Omvir Mehta Vs ITO

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0063

Income Tax Act, 1961 — Section 144, 147, 148, 151, 234A, 234B, 271(1)(b), 271(1)(c)

Tribunals and Commissions25 Jul 2023Allowed

Vinod Kumar Garg Vs ITO

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0062

Income Tax Act, 1961 — Section 10(38), 68, 115BBE, 142(1), 143(2)

Tribunals and Commissions25 Jul 2023Allowed

We Are Voices Entertainment Inc Vs DCIT (Intl.Tax.)

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0061

Income Tax Act, 1961 — Section 5(2), 9, 9(1)(vii), 14, 56, 56(1), 143(3), 144C, 144C(13), 195, 234A, 234B, 234C, 270A

Tribunals and Commissions25 Jul 2023Dismissed

ACIT Vs M/S. Alnoor Exports

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0060

Income Tax Act, 1961 — Section 9, 9(1), 9(1)(vii), 40, 40(a)(i), 40A(2)(b), 195

Tribunals and Commissions24 Jul 2023Allowed

Relx Inc. Vs ITO Ward,

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0059

Income Tax Act, 1961 — Section 9(1)(vii), 115A, 142(1), 143(2), 143(3), 263, 263(1)Copyright Act, 1957 — Section 2(o)

Tribunals and Commissions21 Jul 2023Dismissed

Caddie Hotels Pvt. Ltd Vs P.C.I.T/DCIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0098

Income Tax Rules, 1962 — Rule 11UA, 110, 110(b), 110(i)Income Tax Act, 1961 — Section 56(2)(viib)

Tribunals and Commissions21 Jul 2023Partly Allowed

Viney Corporation Ltd Vs ACIT

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0069

Income Tax Act, 1961 — Section 32, 32(1), 32(1)(iia), 142(1), 143(2), 143(3), 144C, 144C(13), 154, 271(1)(c)

Tribunals and Commissions21 Jul 2023Allowed

New Vikash Co-Op. House Building Society Ltd Vs ITO

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0068

Income Tax Act, 1961 — Section 36(1)(iii), 40A(3), 143(1), 143(3), 144, 154, 155

Tribunals and Commissions21 Jul 2023Dismissed

Assistant Commissioner Of Income Tax Vs M/S Ambika Enterprises

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0067

Income Tax Act, 1961 — Section 68, 131

Tribunals and Commissions21 Jul 2023Allowed

Bijender Lather Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2023) 07 ITAT CK 0057

Income Tax Act, 1961 — Section 139(1), 142(1), 144, 272A(1)(d)