Section 144C(13) — ITAT Judgements
70 tribunal judgements dealing with Section 144C(13). Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Fluor Daniel India Private Limited vs. DCIT, Circle 7 (1)
ITA No.3830/DEL/2024Delhi Bench ‘H’26 Mar 2025During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc…
Read summaryInter Continental Hotels Group (India) Pvt. Ltd. Vs ACIT, Circle-1(1), Gurgaon
ITA No.2013/Del/2022Delhi Bench26 Mar 2025The assessee, Inter Continental Hotels Group (India) Pvt. Ltd., is engaged in providing hotel management services and IT enabled services to third-party hotels in India. During the financial year 2017-18, the assessee entered into several i…
Read summaryKorea Rural Community Corporation Vs. DCIT
ITA No.8236/Del/2018Delhi Bench26 Mar 2025The assessee, Korea Rural Community Corporation, appealed against the order of the DCIT, Circle-2(1)(2), Intl. Taxation/Assessing Officer, New Delhi, dated 30.12.2018, involving proceedings under section 144C(13)/143(3) of the Income-tax Ac…
Read summaryChevrolet Sales India Pvt. Ltd. Vs. ACIT
ITA No.4327/Del/2024Delhi Bench7 Mar 2025The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. …
Read summaryN.M. Rothschild & Sons Limited vs DCIT
ITA No.760/Del/2023Delhi Bench7 Mar 2025This appeal is filed by N.M. Rothschild & Sons Limited against the final assessment order dated 20/01/2023 passed under section 143(3) read with section 144C(13) for the assessment year 2020-21. The assessee raised several grounds of appeal…
Read summaryIG Watteeuw International vs ACIT, Circle International Tax - 2(1)(1)
ITA No. 2095/Del/2022Delhi Bench ‘D’, New Delhi4 Mar 2025The assessee, IG Watteeuw International, filed an appeal against the assessment order dated 21.07.2022 issued by the ACIT, Circle International Tax-2 (1)(1), Delhi. This order was framed following the directions of the Dispute Resolution Pa…
Read summaryZimmer India Pvt. Ltd. vs. DCIT
ITA No. 4314/Del/2024Delhi Bench29 Jan 2026The captioned appeal is filed by the Assessee, Zimmer India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining t…
Read summaryWin Medicare Pvt. Ltd. Vs. Assessment Unit
ITA No. 3159/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Win Medicare Private Limited against the Final Assessment Order passed by the Assessment Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 04/06/2024 f…
Read summaryWabtec Locomotive Pvt. Ltd. Vs. DCIT
ITA No. 4207/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The appeal is filed by Wabtec Locomotive Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/07/2024 pertaining to the Assessme…
Read summaryVivo Mobile India Pvt. Ltd. Vs. ACIT
ITA Nos. 1487, 1488 & 4408/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves appeals filed by Vivo Mobile India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer for the Assessment Years 2017-18, 2018-19, and 2020-21. The appellant contends that these orders are time-bar…
Read summaryValvoline Cummins Pvt. Ltd. Vs. DCIT
ITA No. 4178/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Valvoline Cummins Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 23/07/2024, for the Asses…
Read summaryT S Tech Sun India Pvt. Ltd. Vs. ACIT
ITA No. 4391/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by TS Tech Sun India Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 26/…
Read summaryToyota Boshoku Device India Pvt. Ltd. vs. A.U
ITA No. 3443/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Toyota Boshoku Device India Pvt. Ltd. against the Final Assessment Order passed by the Assessment Unit, Income Tax Department, Gurgaon, under Section 143(3) read with Section 144C(13) and Section 144B of…
Read summaryToyo Ink India Pvt. Ltd. Vs. the DCIT
ITA No. 4299/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The appeal is filed by Toyo Ink India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining to the Assessment …
Read summaryWolters Kluwer India P. Ltd. vs. Deputy Commissioner of Income Tax & Sopra Steria India Ltd. vs. Additional Commissioner of Income Tax
ITA No. 6039/Del/2024 & ITA No. 506/Del/2021Delhi Bench 'I', Delhi30 Jan 2026These two appeals by two different assessees, Wolters Kluwer India P. Ltd. and Sopra Steria India Ltd., are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground …
Read summarySignify Innovations India Ltd. vs. DCIT
ITA No. 4510/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Signify Innovations India Limited against the Final Assessment Order passed by the Deputy Commissioner of Income Tax on 31/07/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessm…
Read summaryRolls-Royce India Pvt. Ltd. vs. ACIT
ITA No. 1672/Del/2022Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by Rolls-Royce India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 dated 28/06/2022 pertaining to the Assessment Year …
Read summaryRohde & Schwarz India Pvt. Ltd. Vs. DCIT
ITA No. 4414/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by Rohde & Schwarz India Pvt. Ltd. challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 27/07/2024 pertaining to the A…
Read summaryRenew Wind Energy Vs. DCIT
ITA No. 4238 & 4421/Del/2024DELHI BENCH ‘H’ NEW DELHI29 Jan 2026The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 18/07/2024 and 26/07/2024 pertain…
Read summaryPersolkelly India Pvt. Ltd. Vs. DCIT
ITA No. 4390/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Persolkelly India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 29/07/2024 pertaining to the Assess…
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