COURT ARCHIVE

Income Tax Appellate Tribunal judgments

11,831 judgments · page 451 of 592

Tribunals and Commissions30 May 2023Allowed

DCIT Vs DEC Property Management (India) Pvt. Ltd

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0116

Income Tax Act, 1961 — Section 2(24)(x), 24(a), 36, 36(1)(va), 43B, 43B(b), 80IA, 139(1), 143(1), 143(1)(ii), 143(1)(iv), 143(1)(a)(ii), 143(1)(a)(iv), 143(3)Payment of Wages Act, 1936 — Section 5

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Tribunals and Commissions30 May 2023Allowed

M/S Kanpur Fertilizers & Cement Ltd Vs Income-Tax Officer

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0115

Income Tax Act, 1961 — Section 3, 4, 14, 56, 143(3), 234BCompanies Act, 1956 — Section 208, 208(2), 208(3), 208(4), 208(5), 208(6), 208(7)

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Tribunals and Commissions30 May 2023Dismissed

Income Tax Officer (E) Vs Managing Committee Of Shivala APA Gangadhar

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0101

Income Tax Appellate Tribunal Rules, 1963 — Rule 27Income Tax Rules, 1962 — Rule 46A, 46A(1)(c), 46A(1)(d)Income Tax Act, 1961 — Section 11, 11(1)(b), 11(1)(d), 12

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Tribunals and Commissions30 May 2023Dismissed

Rama Pashu Aahar (P) Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0100

Income Tax Act, 1961 — Section 131, 133, 119, 143(3), 144C(13), 147, 260A, 292BIncome Tax Act, 1922 — Section 5(8)

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Tribunals and Commissions29 May 2023Allowed

Adaab Hotels Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0120

Income Tax Rules, 1962 — Rule 3(7)(i)Income Tax Act, 1961 — Section 17, 36(1)(iii), 148, 245HA, 251

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Tribunals and Commissions29 May 2023Dismissed

Dy. Commissioner Of Income Tax Vs M/S. B.L.Kashyap & Sons Ltd

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0106

Income Tax Act, 1961 — Section 68, 115BBE, 143(3), 234D

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Tribunals and Commissions29 May 2023Dismissed

DCIT Vs M/S. Wahid Sandhar Sugars Ltd

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0105

Income Tax Rules, 1962 — Rule 8D(2)(iii)Income Tax Act, 1961 — Section 2(1A), 10(1), 41, 41(1), 143(3)

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Tribunals and Commissions29 May 2023Dismissed

Avaya International Sales Ltd Vs ACIT

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0104

Income Tax Act, 1961 — Section 9(1)(vi)

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Tribunals and Commissions29 May 2023Dismissed

DCIT Vs Agriculture Insurance Company Of India Ltd

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0103

Income Tax Rules, 1962 — Rule 8DIncome Tax Act, 1961 — Section 14A, 28, 43B, 44

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Tribunals and Commissions29 May 2023Allowed

Humboldt Wedag India Pvt. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0102

Income Tax Act, 1961 — Section 143(3), 147, 148, 148(2), 151, 154, 251, 254

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Tribunals and Commissions26 May 2023Dismissed

Sandstone Investment Partners Vs ACIT

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0093

Income Tax Act, 1961 — Section 115JB, 142(1), 143(2), 143(3), 263

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Tribunals and Commissions26 May 2023Partly Allowed

Strategic Manufactures India LLP Vs ITO

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0092

Income Tax Act, 1961 — Section 139, 139(1), 147, 148, 151

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Tribunals and Commissions26 May 2023Dismissed

ACIT Vs Godaddy.Com LLC

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0091

Income Tax Act, 1961 — Section 9(1)(vi), 14A, 143(3), 144C(13), 260A, 271(1)(c), 274

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Tribunals and Commissions25 May 2023Partly Allowed

Dy .C.I.T. Vs AIS Distribution Services Ltd

Income Tax Appellate Tribunal · (2023) 05 ITAT CK 0096

Income Tax Act, 1961 — Section 37

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Tribunals and Commissions25 May 2023Allowed