Pvt Ltd. v. ACIT
37 Taxmann.com 361Income Tax Appellate Tribunal2013#3881 most cited
What is Pvt Ltd. v. ACIT authority for?
An Income Tax Appellate Tribunal (ITAT) decision is binding on lower authorities, including the Assessing Officer, even if the department has appealed it to a higher court. The Assessing Officer cannot refuse a deduction solely because the department has not accepted an ITAT order.
31
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.
Also referred to as
Pvt Ltd. v. ACIT · 37 Taxmann.com 361 · ITAT decision binding · Assessing Officer · AO · deduction · appeal · lower authorities · judicial precedents
Also reported as
130 ITD 52146 SOT 160
Issues it is cited on
Judgments citing Pvt Ltd. v. ACIT
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