Browse Tax Judgements
Showing 1–20 of 93 judgements · Browse by section & bench
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Ganna Vikas Parishad Vs Assessment Unit Income Tax Department
The assessee, Ganna Vikas Parishad, filed an appeal against the order of the CIT(A)/NFAC dated 30.10.2025 for the Assessment Year 2021-22. The assessee claimed deductions under Section 80P of the Income Tax Act, which were disallowed by the…
ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Ahlcon Parenterals (India) Ltd Vs. ACIT
The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and…
Navigators Visa Global Logistics Ltd. vs DCIT
The assessee is a company engaged in logistics and forward transport services. The AO issued summons u/s 133(6) of the Act to various parties regarding purchases from non-filers or non-business ITR filers. Out of 16 parties, only 3 replied.…
East Delhi Waste Processing Company Pvt. Ltd. Vs. DCIT
The assessee, East Delhi Waste Processing Company Pvt. Ltd., is a subsidiary involved in waste processing and energy generation. The case pertains to the assessment year 2021-22. The assessee filed its return of income on 15.03.2022 declari…
Dhani Loans & Services Ltd. vs ACIT
The assessee company filed its return of income on 10.03.2022, declaring total income of INR 1,68,94,31,551/-. The case was selected for scrutiny and after considering the submissions made by the assessee, the assessment order was passed ac…
Lava International Ltd. vs Assessment Unit
The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Income Tax Officer, Rohtak vs Vijender Goyal
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 02.08.2024, which deleted additions made by the Assessing Officer in the assessment order dated 26.12.2…
M/s Opterna Technologies Vs. DCIT
The appellant filed a Miscellaneous Application (M.A No. 422/Del/2025) in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. It was found that Ground No. 3 of the Assessee, rega…
Timble Technologies Pvt. Ltd. vs. Assessing Officer
The assessee filed ITR of net amount payable as Nil for AY 2021-22, claiming deduction of Rs.4,20,06,119/- u/s 80IAC of the Act. The CPC refused the rebate u/s 80IAC and created demand of Rs.60,67,357/-. The assessee appealed before the Ld.…
Shveta Arora Vs ITO
The assessee filed her return of income on 06.01.2022 declaring total income of Rs. 4,26,88,790/-, which was processed u/s 143(1) of the Act on 13.10.2022. The assessee filed copy of Form 67 on the e-file portal on 24.11.2022 and order u/s …
Kunshan Q Tech Microelectronics (India) Pvt. Ltd. vs ACIT
This appeal is filed by the assessee against the order of the DRP dated 26.03.2025 for the A.Y. 2021-22. The Ld. Counsel for the assessee furnished a letter dated 17.02.2026 of the Assessee Company and submitted that the assessee intends to…
Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)
The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
Income Tax Officer Vs. Bhagat Construction Company P. Ltd.
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 30.10.2023, for Assessment Year 2021-22. Shri Om Prakash, representing t…
Shri Inder Singh and Others vs Income Tax Officer
The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting …
Max Square Ltd. vs ITO
The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Abhay Kumar Jain Vs DCIT
The original return of income was filed on 12.02.2022 under section 139 of the Act declaring income of Rs. 20,22,550/- by the assessee. Pursuant to the Warrant of authorization issued by the Pr. Director of Income Tax (Investigation)-1, Luc…
Income Tax Officer Vs. Mahesh Kumar Aggarwal
The assessee is an individual proprietor of two concerns namely M/s MK Overseas and M/s Shiv Trading Company, engaged in the business of wholesale and trading of scrap metal goods. The case was selected for Complete Scrutiny as the assessee…
Pawai Trust vs. DCIT
The assessee filed its return of income on 11.10.2021 declaring Total Income at Rs. 53,60,300/-. The return was processed u/s 143(1) of the Income Tax Act and the Assessing Officer determined the taxable income and adopted maximum marginal …
Income Tax Officer, Ward-59(8), Vikas Bhawan, Delhi-110001 vs Sittin Tomar
The Revenue has raised grounds of appeal against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi dated 07.04.2025 arising out of assessment order dated 19.12.2022 passed under section 143(3) r…