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“GAAR”

GAARSection 95Section 9554 judgments

Judgments citing GAAR

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7844/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7843/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 201Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7839/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle-05, Delhi

ITA 5519/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5518/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt Ltd, New Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Unilever India Exports Limited, Mumbai vs. Deputy Commissioner of Income-Tax Central Circle - 5(2), Mumbai

In the result, both the appeals of the assessee for Assessment Years 2015–16 and 2016–17 are allowed

ITA 4157/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Feb 2026AY 2016-17

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar & Unilever India Dcit Central Exports Limited, Circle-5(2), Unilever House, B. D. Vs. Room No. 427, 4Th Sawant Marg, Floor, Kautilya Chakala, Andheri Bhawan, C-41 To C- East, Sahar P & T 43, G Block, Bandra Colony, S. O. Kurla Complex, Mumbai-400 099 Bandra (East), Mumbai- 400 051. Pan/Gir No. Aaaci0991D (Applicant) (Respondent) Assessee By Ms. Karishma Phatarphekara/W Shri Harsh Shah & Shri Shreyas Sardesai, Ld. Ars Revenue By Shri Pankaj Kumar, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 12.02.2026

Section 143(3)Section 144C(13)Section 144C(5)Section 254

IN THE INCOME TAXAPPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

Unilever India Exports Limited, Mumbai vs. Deputy Commissioner of Income-Tax Central Circle - 5(2), Mumbai

In the result, both the appeals of the assessee for

ITA 4156/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Feb 2026AY 2015-16

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokar

Section 143(3)Section 144C(13)Section 144C(5)Section 254

IN THE INCOME TAXAPPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

Dahyabhai Ganeshbhai Kugasiya, Iqbalgadh vs. The Income Tax Officer, Ward-1, Palanpure, Palanpur

Appeals of the assessees are treated as allowed for statistical purposes

ITA 2086/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं /Ita No.2076/Ahd/2024 – Asst.Year 2015-16 2. आयकर अपील सं /Ita No.2085/Ahd/2024 – Asst.Year 2017-18 3. आयकर अपील सं /Ita No.2086/Ahd/2024 – Asst.Year 2018-19 1. Agrawal Rajeshkumar 1. The Dy. Cit बनाम Babulal Huf Circle, Gandhinagaar / Prop. Shri Mahavir Trading Co. Income Tax Office V/S. Iqbalgadh, Amirgadh Udhyog Bhavan, Banaskantha – 385 130 Gandhinagar 382 011 Pan; Aacha 5546 F

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 14ASection 40Section 43B

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद

Dahyabhai Ganeshbhai Kugasiya, Iqbalgadh vs. The Assistant Commissioner of Income Tax, Circl, Palanpure, Palanpur

Appeals of the assessees are treated as allowed for statistical purposes

ITA 2085/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं /Ita No.2076/Ahd/2024 – Asst.Year 2015-16 2. आयकर अपील सं /Ita No.2085/Ahd/2024 – Asst.Year 2017-18 3. आयकर अपील सं /Ita No.2086/Ahd/2024 – Asst.Year 2018-19 1. Agrawal Rajeshkumar 1. The Dy. Cit बनाम Babulal Huf Circle, Gandhinagaar / Prop. Shri Mahavir Trading Co. Income Tax Office V/S. Iqbalgadh, Amirgadh Udhyog Bhavan, Banaskantha – 385 130 Gandhinagar 382 011 Pan; Aacha 5546 F

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 14ASection 40Section 43B

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद

Agrawal Rajeshkumar Babulal HUF, Amirgadh vs. The Deputy Commissioner of Income Tax, Circle, Gandhinagar

Appeals of the assessees are treated as allowed for statistical purposes

ITA 2076/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Annapurna Gupta1. आयकर अपील सं /Ita No.2076/Ahd/2024 – Asst.Year 2015-16 2. आयकर अपील सं /Ita No.2085/Ahd/2024 – Asst.Year 2017-18 3. आयकर अपील सं /Ita No.2086/Ahd/2024 – Asst.Year 2018-19 1. Agrawal Rajeshkumar 1. The Dy. Cit बनाम Babulal Huf Circle, Gandhinagaar / Prop. Shri Mahavir Trading Co. Income Tax Office V/S. Iqbalgadh, Amirgadh Udhyog Bhavan, Banaskantha – 385 130 Gandhinagar 382 011 Pan; Aacha 5546 F

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 14ASection 40Section 43B

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद

Property Plus Realtores, Delhi vs. Pr CIT Central Delhi-2, Delhi

ITA 3407/DEL/2025[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 263

ITA Nos.3406 & 3407/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL