Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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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…
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 …
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…
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…
Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Usha Girdharilal Jhunjhunwala Vs. ACIT
This case pertains to the appeal filed by Usha Girdharilal Jhunjhunwala against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Delhi, for the assessment year 2021-22. The appeal arises from the proceedings under section 143…
Swatch Group (India) Private Limited vs Deputy Commissioner of Income Tax
The Swatch Group (India) Private Limited, a subsidiary of the Swatch Group Ltd. based in Switzerland, is engaged in the import and resale of luxury watches and spare parts in India. The case pertains to the assessment of advertising, market…
Spectro Analytical Labs Private Limited Vs. AU, Income Tax Department
The assessee, Spectro Analytical Labs Private Limited, is engaged in the business of material testing, inspection, and certification services. During the assessment year 2021-22, the assessee entered into several international transactions …
Express Freight Railway Consortium vs. DCIT
This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc…
ERM India Private Limited vs. Assessment Unit, Income Tax Department
ERM India Private Limited, a subsidiary of ERM Asia Pacific Holdings Ltd., is engaged in providing consultancy services in various practice areas. During the assessment year 2021-22, the company benchmarked its international transactions at…
DELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)
The assessee, a company, filed its income tax return for AY 2021-22 declaring a total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section …
Assistant Commissioner of Income Tax vs Trimaster Private Limited
This case pertains to an appeal filed by the Revenue and a Cross Objection filed by the assessee against the order dated 06.01.2025 of the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, arising out …
John Wiley and Sons, Inc. Vs The Assistant Commissioner of Income Tax, International Taxation, Circle-2(1)(2), New Delhi
The assessee, John Wiley and Sons, Inc., is registered in the United States and is engaged in providing access to online journals/online library, containing Wiley Blackwell Journals, online books, etc. During the year, the assessee entered …
EM Technologies India Pvt. Ltd. vs. DCIT
The assessee, EM Technologies India Pvt. Ltd., filed its return for the assessment year 2021-22 opting for the lower rate of tax under the new tax regime. However, the assessee failed to file Form 10 IC within the prescribed time. The Asses…
Reena Mittal vs. DCIT and Preeti Goyal vs. DCIT
The appeals by Reena Mittal and Preeti Goyal were directed against the orders of the Ld. CIT(A-30), New Delhi, pertaining to assessment year 2021-22. The assessees challenged the validity of the assessment made under section 143(3) of the I…
Arti Dhall vs. DCIT
This appeal is filed by the assessee, Arti Dhall, against the order of the Ld. CIT(Appeals)-30, New Delhi dated 29.01.2024 for the Assessment Year 2021-22. The appeal arises out of the assessment order passed under section 143(3) and in sus…