Browse Tax Judgements
Showing 1–20 of 38 judgements · Browse by section & bench
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Masinan Samabay Krishi Unnayan Samity Ltd.
The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple…
Indivar Marketing Private Limited
The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Santosh Kumar Gupta Vs ITO Ward-47(1), Kolkata
This is an appeal filed by the assessee, Santosh Kumar Gupta, against the order dated 23.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. Shri Ramesh Kumar Gupta, the authori…
Renu Bothra Vs DCIT, Circle-46, Kolkata
This appeal was filed by the assessee, Renu Bothra, against the order dated 11.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee had purchased property for a cons…
Rahul Singh Vs ITO Ward-3(2), Purulia
This appeal was filed by the assessee, Rahul Singh, against the order dated 26.08.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-2019. The assessee claimed that the delay in filing…
Nutaan Sarada Himghar Vs ACIT, CC-23 (1), Hooghly
This is an appeal filed by the assessee, Nutaan Sarada Himghar, against the order dated 30.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee received a notice under section…
M/s Dhanbad Minerals Pvt. Ltd. Vs ITO, Ward-6(1), Kolkata
This is an appeal filed by M/s Dhanbad Minerals Pvt. Ltd. against the order dated 25.01.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The appellant submitted that the notice …
M/s CLC Tanners Association Vs ITO Ward-2(2), Kolkata
This is an appeal filed by the assessee, M/s CLC Tanners Association, against the order dated 15.10.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee, a trust, entere…
Hotels Diamond Glory Pvt. Ltd. Vs DCIT, Circle-7(1), Kolkata
This is an appeal filed by the assessee, Hotels Diamond Glory Pvt. Ltd., against the order dated 21.07.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee submitted th…
Hanuman Agro Industries Vs DCIT, Circle-4(1), Kolkata
This is an appeal filed by Hanuman Agro Industries against the order dated 22.05.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee originally filed its return of inc…
Duckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum
This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming…
Syntel Private Limited vs Assistant Commissioner of Income Tax
Syntel Private Limited, an Indian private limited company engaged in providing Information Services and Income Tax Enabled Services (ITES), filed its return of income for the Assessment Year 2018-2019 on 28/11/2018. The case was selected fo…
Royal Western India Turf Club Limited vs Income Tax Officer TDS Ward 2(1)(3), Mumbai
The Royal Western India Turf Club Limited is engaged in conducting horse races in Mumbai and Pune. The owners of the horses receive prize money called 'Stake Money' when their horses win races. For the Financial Year 2017-2018, the Club did…
Anil Kumar Gang Vs. Income Tax Officer Ward 16(2)(1), Mumbai
The appellant, Anil Kumar Gang, received back employees’ contribution to the superannuation fund from his employer, Mehsana District Cooperative Milk Producer Union Ltd., after deduction of tax at source amounting to INR 2,12,350. The appel…
Advanced Computers and Mobiles India Private Limited Vs DCIT, Circle – 1(1)(1), Mumbai
The assessee company filed its return of income for Assessment Year (AY) 2018-19 on 30.09.2019 declaring total income of Rs. 19.59 crores. The case of assessee was reopened under section 147. Notice under section 148 dated 31.03.2022 was se…
Mudiali Club Vs ITO Ward-1(4), Exemption
This is an appeal filed by the assessee, Mudiali Club, against the order of the ld. Addl./JCIT(A)-4, Mumbai, dated 18.06.2024 for the assessment year 2018-2019. The appeal was filed belatedly by 59 days, but the delay was condoned as the as…
Dy. Commissioner of Income Tax, Central Circle-1(4), Kolkata vs. Adarsh Heights Pvt. Ltd.
The case involves the disallowance of interest expenses claimed by Adarsh Heights Pvt. Ltd. for the assessment year 2017-18. The Assessing Officer (AO) disallowed a proportionate amount of interest of Rs. 5,10,82,386/- on the grounds that t…
Riteshh Agarwal vs. ITO, NFAC, Delhi
The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
Primula Bhandari Vs DCIT, Circle-3(2), Kolkata
The assessee, Primula Bhandari, did not file the return of income for the relevant assessment year. The Assessing Officer noticed cash deposits in the bank account of the assessee and accordingly reopened the assessment under section 147 of…
Kamlawati Chowhan vs. Commissioner of Income Tax
The assessee, Kamlawati Chowhan, filed a return of income for the assessment year 2018-19 declaring a total income of ₹ 5,48,560/-. The Assessing Officer initiated proceedings under Section 148A(b) of the Income Tax Act, 1961, based on info…