Browse Tax Judgements
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Precisely Software and Date India P. Ltd. Vs. Deputy Commissioner of Income Tax
The assessee filed its original return of income u/s.139(1) of the Income Tax Act,1961 on 30.11.2018. During the year under consideration, the assessee had created a provision of gratuity amounting to Rs.4,85,07,732/- in its books of accoun…
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 …
Vindhya Trust vs. DCIT
The assessee, Vindhya Trust, filed its return of income for A.Y. 2018-19 declaring total income at Rs. 3,53,51,770/-. The case was selected for limited scrutiny under CASs. The Assessing Officer disallowed the deduction claimed by the asses…
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 …
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 …
UNITECH HI-TECH PROJECTS PRIVATE LIMITED Vs. INCOME TAX OFFICER, NFAC, NEW DELHI
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 11.7.2025 relevant to assessment year 2018-19. The assessee contended that the AO passed the order beyond jurisdiction an…
LATE BHAGH SINGH THROUGH HIS LEGAL HEIR, SHRI KARAMJEET YADAV Vs. AO, NFAC, DELHI
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024 relevant to assessment year 2018-19. None appeared on behalf of the assessee, despite issue of notice for hear…
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…
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…
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…
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…
NV Distilleries Pvt. Ltd. VS. DCIT, CC-31, NEW DELHI
This appeal by the assessee is emanating from the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi in Appeal No. 30/10543/2019-20 dated 17.3.2025. Assessment was framed by the DCIT, CC-31, New Delhi vide order dated 31.12…
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…
Sudhir Gandhi vs. Assistant Commissioner Of Income Tax, Circle 61(1) Delhi
The assessee is engaged in consultancy services and execution of turnkey projects. Filed return of income on 30-10-2018 declaring loss, followed by a revised return declaring total income. Rectification request filed on 25-04-2019. During a…
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…
GITA EDUCATIONAL TRUST vs. AO WARD EXEMPTION (2)
The assessee, GITA EDUCATIONAL TRUST, is an educational trust registered under section 12A of the Income Tax Act. The income of the assessee is from running an educational institution and is exempt under section 11 of the Income Tax Act. Th…
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…
P & R Engineering Service Pvt. Ltd. vs. DCIT Circle-19(1)
The assessee claimed deduction under Section 80-IA of the Income Tax Act, 1961 amounting to INR 5,62,48,491/- which was disallowed by the AO because the return of income was filed belatedly on 30.03.2019. The Ld. CIT(A) confirmed the disall…