Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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Vandana Sharma vs. Income Tax Officer
The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order …
Assistant Commissioner of Income Tax vs Jagson International Ltd. & Jagson International Ltd. vs Deputy Commissioner of Income Tax
The assessee company had filed its return of income declaring total income at Rs. NIL and Business Loss at Rs. 8,17,68,522/-. The AO noted that the assessee company was engaged in the business of operation of ships for which it was operatin…
Sh. Sandeep Kumar vs. Income Tax Officer, Ward-1, Panipat
The assessee’s appeal for assessment year 2018-19 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083685153(1), dated …
Vazir Singh vs DCIT
The assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 14.07.2025, in case No. CIT (A), Hisar/10255/2019-20, in proceedings u/s 143(3) of the Income Tax Act, 1961. The assessee’s appeal was call…
Triumph Realty Pvt. Ltd. vs. ITO
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 20/01/2025 for the Assessment Year 2018-19. An assessme…
KGS Sourcing India Pvt. Ltd. vs ACIT
The present appeal is filed by the Assessee against the order of Ld. Assistant Commissioner of Income Tax (Appeals), Gurgaon, dated 19/07/2022 pertaining to Assessment Year 2018-19. The first grievance of the Assessee is against the inclusi…
DCIT vs. EXL Service.Com (India) Pvt. Ltd.
In this case, the CPC passed an order under section 143(1) of the Income Tax Act, 1961 on 21/02/2020 making certain adjustments to the income declared by the assessee, EXL Service.Com (India) Private Limited. The assessee filed an appeal ag…
Inter Continental Hotels Group (India) Pvt. Ltd. Vs ACIT, Circle-1(1), Gurgaon
The assessee, Inter Continental Hotels Group (India) Pvt. Ltd., is engaged in providing hotel management services and IT enabled services to third-party hotels in India. During the financial year 2017-18, the assessee entered into several i…
Sartaj Hotels Apartments and Vilas Private Limited Vs. Income Tax Officer
The Assessee, Sartaj Hotels Apartments and Vilas Private Limited, filed a return of NIL income claiming a current year loss of Rs. 1,27,39,983/-. The assessment was completed under section 143(3) of the Income Tax Act, wherein the Assessing…
Raunaq EPC International Ltd. Vs PCIT(Central)
This appeal by Raunaq EPC International Ltd. for Assessment Year 2018-19 arises against the PCIT(Central), Delhi-1’s order dated 11.03.2024, in proceedings under section 263 of the Income Tax Act, 1961. The assessee challenges the revision …
Shri Rupesh Agarwal Vs. Pr. CIT, Ghaziabad
The assessee, Shri Rupesh Agarwal, filed his return of income for the assessment year 2018-19 declaring a total income of Rs 10,19,601/-. The assessment was completed under section 144 r.w.s. 144B of the Income-tax Act, 1961 on 30-04-2021, …
Impressions Services Private Limited Vs. ADIT, Circle 10(1)
The appellant, Impressions Services Private Limited, is engaged in the business of providing housekeeping and allied services, as well as the sale of products related to housekeeping. During the year under consideration, the company made pu…
TSI Yatra Private Limited Vs. The Dy. C. I.T.
During the assessment proceedings for A.Y 2018-19, the Assessing Officer noticed that TSI Yatra Private Limited had debited Rs. 93 lakhs in the Profit and Loss Account towards the cost of share awards granted under the Employee Stock Option…
M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Saurav Beverages Vs. ITO
The present appeal is filed by the assessee, Saurav Beverage Private Limited, against the order dated 12.01.2024 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The order pertains to the reassess…
Bhansali Udyog Pvt. Ltd. Vs. Income Tax Officer
The case involves an appeal by Bhansali Udyog Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 17.01.2025. The appeal pertains to the assessment year 2018-19 and challenge…
Ms. Alaknanda Associates Vs. Income Tax Officer
The assessee, Ms. Alaknanda Associates, filed a return of income declaring an income of Rs.47,83,880/- and claimed a refund of Rs.26,09,120/-. A notice under Section 143(1)(a) of the Income-Tax Act, 1961 was issued for a variance of Rs.2,03…
LinkedIn Technology Information Pvt Ltd Vs. The P.C.I.T
The assessee, LinkedIn Technology Information Pvt Ltd, is engaged in providing marketing and customer support services to LinkedIn Singapore Pte Ltd and contract research and development services to LinkedIn Ireland Unlimited Company. The a…
GSS Pizza Circle Pvt. Ltd. Vs. NFAC
This appeal arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 14.05.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961. The case was ca…
Vikas Jain vs. ACIT, Central Circle 4
The assessee, Vikas Jain, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-23, New Delhi, dated 17.03.2023, for the Assessment Year 2018-19. The appeal pertains to an addition of Rs.39,02,686/- made by t…