Browse Tax Judgements
Showing 1–15 of 15 judgements · Browse by section & bench
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Sushma Prakash vs ACIT
The assessee filed her return for A.Y. 2018-19 declaring total income of ₹ 4,87,24,070/-. Assessee is engaged in the business of real estate and declared income from various projects following ‘Percentage Completion Method’. During scrutiny…
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 …
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…
Vakil Housing Development Corporation Pvt. Ltd. Vs Income Tax Officer, Ward-26(1), New Delhi
This appeal pertains to the Assessment Year 2018-19, filed against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 21.08.2023. The case was called twice, but no one appeared on behalf of the assessee, leading to ex-p…
Agilent Technologies (International) P. Ltd. vs ACIT, Circle-1(1), Gurgaon
This appeal is brought by Agilent Technologies (International) P. Ltd. against the final assessment order dated 25.04.2022 passed by the Assistant Commissioner of Income Tax, Circle 1(1), Gurgaon. The assessee disputes several transfer pric…
ITA No.2742/Del/2024
The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Vatika Seven Elements Private Limited Vs Assistant Commissioner of Income Tax, Circle-25(1), New Delhi-110002
The case involves an appeal by Vatika Seven Elements Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax for the Assessment Year 2018-19. The appellant contends that the Final Assessment Ord…
Siddhartha Lal Trust vs DCIT
The assessee, Siddhartha Lal Trust, filed a return declaring income of Rs. 62.45 crore and claimed exemption under section 10(35) of Rs. 4.85 crore in respect of dividend income from units of mutual funds. The return was processed under sec…
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…
Samast Hanuman Bhakt Gau Sewa Dham Trust vs. Income Tax Officer
This appeal is filed by the assessee, Samast Hanuman Bhakt Gau Sewa Dham Trust, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 05.06.2025, arising out of the order pas…
M/s. M.S. Builders vs ITO
The assessee company, M/s. M.S. Builders, is engaged in the construction of various properties and filed its return of income declaring a total income of INR 5,92,243/-. The case was selected for complete scrutiny, and after considering the…
Gagan Bharti Educational Society
The assessee, Gagan Bharti Educational Society, filed a return declaring Nil income for the assessment year 2018-19 on 30.10.2018. The case was selected for scrutiny, and the assessment was completed under section 143(3) read with sections …
Amplus KN Solar (P) Ltd. Vs. ITO
The case pertains to the Final Assessment Order passed by the Assessing Officer (AO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 25/07/2022, for the Assessment Year 2018-19. The Assessee, Amplus KN Sol…
Arijit Ranjan Sarker Vs The Assistant Commissioner of Income Tax, International Taxation
The assessee, Arijit Ranjan Sarker, is an individual employed with Master Card India Services Private Limited and was sent on an international assignment to M/s Mastercard Asia Pacific Pte. Ltd. in Singapore from August 2015. During the rel…
Iqony solutions GmbH Vs The Deputy Commissioner of Income Tax
This appeal by the assessee, Iqony solutions GmbH, is directed against the order of the Deputy Commissioner of Income Tax (DCIT)/Directing Authority of Income Tax (DDIT)/Appellate Authority of Income Tax (ADIT)-Int. Tax, Noida, dated 25.01.…