Browse Tax Judgements
Showing 41–60 of 116 judgements · Browse by section & bench
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Herika Narang vs. DCIT
This is an appeal filed by the Assessee, Herika Narang, against the order of the Commissioner of Income Tax (Appeals)-30, Delhi, passed under section 250 of the Income Tax Act, 1961, dated 21.08.2024 for Assessment Year 2016-17. During the …
HIRERIGHT LLC, UNITED STATES OF AMERICA Vs. DCIT, GURUGRAM
The case involves the assessment of revenue receipts derived by HireRight LLC from providing background scrutiny services. The Department of Income Tax (DCIT) held that these receipts should be treated as royalty and thus taxable in India. …
Focal Renewable Energy Two India Private Limited vs. ACIT & Focal Photovoltaic India Private Limited vs. ACIT
The instant appeals were filed by the Assessees against the orders dated 31/03/2023 passed by the Ld. Commissioner of Income Tax (Appeals)-44, Delhi under section 250 of the Income Tax Act, 1961. The Assessees had opted to settle the disput…
3D Tradex Pvt. Ltd. Vs ACIT
The assessee, 3D Tradex Pvt. Ltd., formerly known as 3D Portfolio Private Limited, is a company registered under The Companies Act, 2013. The Assessing Officer (AO) initiated proceedings under section 153C of the Income Tax Act, 1961, follo…
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The assessee, Harjeet Singh Sahni, is an individual deriving income from various sources including business, profession, salary, house property, and other sources. The original return was filed on 09.03.2010 declaring an income of Rs.1,36,9…
Dongkuk Steel India Pvt. Ltd. v. Additional/Joint/Deputy/ACIT/National e-Assessment Centre, Delhi
The appeal in ITA No. 545/Del/2021, filed by the assessee Dongkuk Steel India Pvt. Ltd. for the Assessment Year 2016-17, has arisen from the assessment order dated 25.03.2021 in DIN & Order No. ITBA/AST/S/143(3)/2020-21/1031767283(1) passed…
Vivek Ummat Vs Income-tax Officer, Ward-3(1), New Delhi
This is an appeal preferred by the assessee, Vivek Ummat, against the order dated 13.09.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi, in Appeal No.NFAC/2015-16/10283762. The appeal arises out of the order dated 25.05.2023 p…
Shahjad vs ITO
The appeal was filed by the assessee, Shahjad, against the First Appellate order dated 28.03.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 24.03.2022. The …
DCIT, Central Circle 2, vs. Vee Gee Industrial Enterprises Pvt. Ltd.
The case of Vee Gee Industrial Enterprises Pvt. Ltd. was re-opened by the DCIT, Central Circle 2, vide notice under section 148 of the Income Tax Act dated 27.03.2021, on account of alleged bogus unsecured loans. The reasons for re-opening …
Tarun Bhalla Vs ACIT, International Taxation, Circle-1(1)(2), New Delhi
This appeal pertains to the assessment year 2016-17, where the assessee, Tarun Bhalla, contested the assessment order dated 19.03.2024 issued by the ACIT, Circle-1(1)(2), International Taxation, Delhi. The order was framed following the dir…
Escorts Ltd. Vs. Addl. CIT
The case involves an appeal by Escorts Ltd. against the order of the Commissioner of Income Tax (Appeals)-34, New Delhi, which disallowed a claim of expenditure of Rs. 47,64,00,000/- incurred on the settlement of a corporate guarantee invok…
ITA No.528/Del/2024 Mohd. Abid (AY: 2016-17)
The assessee, Mohd. Abid, filed his return of income on 17.10.2016 declaring a total income of Rs.6,69,770/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for complete scrutiny and a notic…
Income Tax Officer, Delhi vs. Adesh Kumar Aggarwal
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 13.08.2024 for Assessment Year 2016-17. The grievance of the Revenue shows that the tax effect in this appeal is 59,89,050/-, whic…
Umak Educational Trust Vs. ITO
The appeal in ITA No.2026/Del/2023 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 17.05.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 31.12.2018 …
Sunil Ram & Co. Vs. ACIT
The present appeal is filed by the Assessee, Sunil Ram & Co., against the order of the Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC) dated 13/09/2022 for the Assessment Year 2016-17. The Department's Representat…
Avnish Aggarwal Vs DCIT
The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by…
Basant Kumar Raut Vs. Assistant Commissioner of Income Tax, Circle 61(1)
The case pertains to the Assessment Year 2016-17. Basant Kumar Raut, an Engineering Consultant, filed his Income Tax Return on 17.10.2016 declaring income of Rs.2,98,79,750/-. The case was picked up for scrutiny, and the assessment was comp…
SHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI
The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec…
M/s. Registration Officer vs. Joint Director of Income Tax
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 03.05.2024, for assessment year 2016-17. The learned Counsel for the assessee submitted that the…
Systems Tek India Private Limited Vs The Principal Commissioner of Income Tax-7
The assessee, Systems Tek India Private Limited, filed its return of income for the assessment year 2016-17 declaring a loss. The case was reopened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, based on inform…