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.
ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018
ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018Delhi Bench23 Jan 2026The present adjudication involves four assessees who have challenged the validity of the assessment orders on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessees argu…
Read summaryAECOM India P Ltd. vs Deputy Commissioner of Income Tax
ITA No. 2404/Del/2015 & ITA No. 1021/Del/2016Delhi Bench 'I'23 Jan 2026The assessee, AECOM India P Ltd., challenged the validity of the assessment orders for the assessment years 2010-11 and 2011-12 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Ac…
Read summaryITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018
ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018DELHI BENCH “I” NEW DELHI30 Jan 2026The present adjudication involves a batch of three appeals pertaining to the same assessee, ExxonMobil Gas (India) Private Limited, for the assessment years 2007-08 and 2008-09. The assessee has challenged the validity of the assessment ord…
Read summaryViraj Solar Maharashtra Private Limited Vs ITO, 8(3)(1), Mumbai
ITA No. 5525/MUM/2024Mumbai Bench5 Jan 2026The assessee, Viraj Solar Maharashtra Private Limited, is a company primarily engaged in the business of generating solar power. It has group companies/subsidiaries/associated enterprises including Avaada MHKhamgaon and Avaada MHBuldhana. D…
Read summaryThe UK Trade Desk Ltd. Vs ACIT (International Taxation-4(3)(1)
ITA No. 2038/MUM/2025 (AY : 2022-23)Mumbai Bench7 Jan 2026The assessee, The UK Trade Desk Ltd., is engaged in the business of providing technology and services related to internet advertising. It filed its return of income for the assessment year 2022-23 declaring Nil income. The case was selected…
Read summaryMaersk Tankers India Private Limited Vs. ACIT Circle
ITA No. 8376/Mum/2025 & S.A. No. 158/Mum/2025Mumbai20 Jan 2026The assessee, Maersk Tankers India Private Limited, is a resident company and part of the Maersk Tankers Group, operating in the product tanker industry. For A.Y. 2022–23, the assessee filed its return of income declaring total income of Rs…
Read summaryTata Consumer Products Limited vs. Assistant Commissioner of Income Tax
I.T.A. No. 2636/Kol/2024Kolkata Bench27 Oct 2025This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account…
Read summaryRockwell Automation India Pvt. Ltd Vs. ACIT
ITA No. 232/Del/2022Delhi Bench21 Feb 2025The appeal in ITA No.232/Del/2022 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. AO’, in short] in Appeal No. ITBA/AST/S/143(3)/2020-21/1032058955(1) dated 31.03…
Read summaryJSC OGCC KAZSTROY SERVICE PROJECT OFFICE Vs The Deputy Commissioner of Income Tax, DCIT/ACIT-Int. Tax.
ITA No.2228/Del/2023Delhi Bench, ‘D’: New Delhi11 Feb 2025This appeal by the assessee, JSC OGCC KAZSTROY SERVICE PROJECT OFFICE, is directed against the order of the DCIT/ACIT-Int. Tax, Gurgaon dated 08.06.2023 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 for …
Read summaryKreuz Subsea Technologies Pte. Ltd. Vs. ACIT
ITA No. 1767/Del/2021Delhi Bench ‘D’ New Delhi11 Feb 2025Kreuz Subsea Technologies Pte. Ltd. filed an appeal against the final assessment order dated 26/03/2021 passed by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(2)-Delhi under Section 143(3) read with Section 1…
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