Browse Tax Judgements
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Ituple Technologies Pvt Ltd Vs ACIT CICRCLE 4(1)
The assessee company filed its return for A.Y. 2017-18 declaring an income of Rs. 3,87,25,850/-. The case was selected for limited scrutiny due to non-deduction of TDS on commission, royalty or professional fee paid outside India. The asses…
Vanguard Media Private Limited vs Income Tax Officer, Ward-27(3)
The assessee, Vanguard Media Private Limited, filed an appeal against the order dated 11.07.2025 passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act,…
Mukesh Kumar Agrawal vs ITO Ward 54(5)
The assessee had filed return for A.Y. 2017-18, on 31.10.2017, declaring income of Rs. 5,03,440/-. The case was selected for scrutiny on the issue of cash deposits made during demonetisation period. The assessment was completed at an income…
OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
ITO Ward-34(1) vs Sunil Dutt Saini
The assessee did not file its return for A.Y. 2017-18. The Assessing Officer noticed that the assessee had made cash deposits of Rs. 65,92,72,677/- in a current account and received commission/brokerage amounting to Rs. 2,751/-. The assesse…
ACIT vs Techno FAC Contracts Private Ltd
The assessee company filed its original return for A.Y.2017-18 declaring income of Rs. 99,75,480/-. The case was selected for scrutiny, and the assessee was required to submit requisite evidences to prove the identity and creditworthiness o…
Income Tax Officer, Ward-51(5), Delhi vs. Vipin Mittal
The appeal in ITA No.5457/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 21.06.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 dated 06.12.2019 …
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
Harsimron Singh Sandhu vs. Deputy Commissioner of Income Tax, CPC, Bengalore
The assessee, Harsimron Singh Sandhu, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the intimation order passed u/s 143(1…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
Mander Jain Vs. Income Tax Officer, Ward-59(5)
The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Amitabh Manchanda vs. ITO, 10(2)
The assessee’s appeal for assessment year 2017-18 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 31.07.2023. The appeal is against the assessment order dated 28.12.2019 u/s 143(3) of the Income-tax Act, …
Shashi Bhushan Gupta vs. JCIT
A search and seizure operation under Section 132 of the Income Tax Act was carried out at the business and residential premises of the Sharda Group of family and Agarwal family on 08.03.2020. During the search, an agreement dated 07.05.2016…
Mangat Ram Sharma HUF vs. Income Tax Officer, Ward-47(1)
This appeal by the assessee is directed against ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 28.08.2025, for Assessment Year 2017-18. The Authorized Represe…
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
Puran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
M/s Boang Technology Pvt. Ltd. vs. ITO, Ward 1(3)
The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was framed by the ITO, Ward 1(3), Gurgaon for the assessment year 2017-18 u/s. 144 of the Income Tax Act, 1961. The…
Lall Construction Company vs. Special Range-12
The assessee filed return of income on 28.10.2017 and subsequently revised the return on 22.01.2019 declaring income of Rs.1,97,52,630/-. During the course of assessment proceedings, assessee was asked to furnish the reconciliation of TDS i…
Harish Chander Sehgal vs ITO
The assessee filed his return of income declaring an income of Rs.3,89,310/-. The case for the A.Y. 2017-18 was selected for scrutiny and assessment u/s 143(3) was completed vide order dated 30/12/2019 at Rs.1,62,96,190/-. The A.O made addi…