Browse Tax Judgements
Showing 1–20 of 79 judgements · Browse by section & bench
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M/s. SOCOMEC India Pvt. Ltd vs. Dy. CIT, TDS Circle, Gurgaon
The assessee, M/s. SOCOMEC India Pvt. Ltd, is a company engaged in the business of manufacturing Switch gears and UPS systems. The assessee had made certain provisions for expenses by not crediting to the concerned account of the payees or …
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
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 …
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 …
Indian Forest Industries P. Ltd. Vs. Income Tax Officer, Ward-12(1)
The assessee filed its original return of income for AY 2018-19 on 29.09.2018. At the time of filing Audit Report, the Auditors inadvertently marked 'Yes' instead of 'No' in Column 14.b against the query 'deviation from the method of valuat…
Manjeet Singh vs ITO
The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
Amit Paul vs. National Faceless Assessment Centre
The appeal in ITA No.5088/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 22.06.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 21.12.20…
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 …
Indian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues rais…
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…
Elan Limited vs. Deputy Commissioner of Income Tax, Central Circle-7
This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax (Appeals)-24, New Delhi, dated 10.12.2024 against the assessment order dated 31.12.2021 passed under section 153C r.w.s. 143(3) of the Income Tax Act, 196…
Nawab Motors Pvt. Ltd. Vs ITO
The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Deputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…
Shrish Enterprises Private Limited vs. National e-Assessment Centre
The assessee, Shrish Enterprises Private Limited, received four loan credits totaling Rs.2.33 Cr from various lenders, which were treated as unexplained cash credits under Section 68 of the Income-tax Act, 1961 by the Assessing Officer. The…
Sh. Rajesh Sahu Vs. Assessing Officer
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The Assessing Officer (AO) assessed the interest as exempt under section 10(37) of the Income-…
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 …
Sh. Nitin Gupta vs. Income Tax Officer, Ward-45(1), Delhi
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/250/2025-26/1083176385(1), dated …
Youcloud DMCC v. DCIT
The assessee, Youcloud DMCC, received Rs.1,02,54,839/- from M/s Comviva Technologies Ltd., India as Fee for Technical Services (FTS) during the financial year 2017-18, but did not offer it to tax in India. The Assessing Officer (AO) issued …
Hale Realtors Private Limited Vs I.T.O. National E-Assessment Centre
The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi dated 29.03.2025 arising out of assessment order dated 19.04.2021 passed under section 143(3) of …
S S R S MEM EDU Society Vs. Assistant Commissioner of Income-Tax
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 17.03.2025, for AY 2018-19, confirming levy of penalty u/s.270A of the I…