Browse Tax Judgements
Showing 41–60 of 183 judgements · Browse by section & bench
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Rupesh Miharia Vs. ACIT, Circle-2, Asansol
This is an appeal filed by the assessee, Rupesh Miharia, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Y…
Vishnu Purohit Vs. ITO, Ward-61(1), Kolkata
The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
Ankit Dealers Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata
The appeal by Ankit Dealers Pvt. Ltd. is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 15.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17. The appeal was filed 25…
Thiess India Pvt. Ltd. Vs. ACIT, Kolkata
The assessee, Thiess India Pvt. Ltd., filed its return of income for Assessment Year 2016-17 declaring a total loss income of Rs. 4,47,42,623/- and book profit under loss of Rs. 43,262/- under section 115JB of the Act. The case was selected…
Jiwan Abasan Pvt. Ltd. Vs. ITO, Ward-12(2), Kolkata
The assessee, Jiwan Abasan Pvt. Ltd., deals in the business of investment in shares and securities. For the assessment year 2016-17, the assessee filed its original income tax return declaring total income as 'Nil'. The case was selected fo…
Jermel's Accademy Vs. ITO, Ward-1(4), Siliguri
The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
IRC (INDIA) LIMITED Vs ACIT, Circle-1(1), Kolkata
This is an appeal filed by the assessee, IRC (INDIA) LIMITED, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.12.2023 passed under section 250 of the Income Tax Act,…
Ripan Halder vs. Income Tax Officer
The case involves Ripan Halder, who filed an appeal against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) had noticed a significant difference between t…
Puran Chand HUF Vs. Income Tax Officer, Ward-5, Hisar
The assessee, Puran Chand HUF, initiated section 154 rectification proceedings claiming that its interest income received from HUDA on account of compulsory acquisition of claim is not assessable under the provisions of the Income-tax Act, …
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…