Browse Tax Judgements
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ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
ITA No. 779/DEL/2019Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2015-16
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
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Assistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
ITA No.- 9399 & 9366/Del/2019Income Tax Appellate Tribunal, Delhi Bench18 Feb 2026AY 2015-16
The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
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