Browse Tax Judgements
Showing 1–9 of 9 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Quartzelec Limited v. DCIT
The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
Pushpa vs Income Tax Officer, Ward-44(6), New Delhi
The assessee filed two appeals against the CIT(A)/NFAC, Delhi’s order refusing to condone the delay in filing of the lower appeals. The CIT(A)/NFAC had refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5…
Manvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Raman Garg vs. ITO, Ward-1
The appeal is preferred by the assessee against the order dated 03.10.2024 of the National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 19…
Booking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation
The assessee, Booking.com B.V., a Netherlands-based company, operates a digital platform for online accommodation reservations hosted on servers outside India. It acts as an intermediary between bookers and accommodations, earning commissio…
Shalini Chhabra (AY: 2018-19)
The case involves an appeal by the assessee, Shalini Chhabra, against the order of the Ld. National Faceless Appeal Centre (NFAC) Delhi, which confirmed a reassessment order passed by the Assessment Officer (AO) under section 147 of the Inc…
Bihar Milk Federation Distributors Vs Assessing Officer, Central Circle-28, New Delhi
The instant appeal, preferred by the assessee Bihar Milk Federation Distributors, is directed against the order dated 06.02.2025 passed by the Commissioner of Income Tax (Appeals)-29, New Delhi, arising out of the Assessment Order dated 24.…
Assistant Commissioner of Income Tax vs. Bijwasan Realty One P. Ltd.
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, for Assessment Year 2018-19. The respondent, Bijwasan Realty One P. Ltd., a private limited company engaged in construct…
Pakson India Pvt. Ltd. vs. ITO
The instant appeal filed by Pakson India Pvt. Ltd. is directed against the order dated 30.07.2024 passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi under section 250 of the Income Tax Act, 1961, arising out of the assessment o…