Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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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…
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…
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…
DCIT vs. Priyanka Gupta (Legal heir of late Smt. Neeru Gupta)
This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, New Delhi in DIN No : ITBA/APL/M/250/2024-25/1072691622(1) arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act,…
Deputy Commissioner of Income Tax Vs. Sponge Sales (India) Private Limited
The assessee, Sponge Sales (India) Private Limited, filed its return of income for the Assessment Year 2021-22 on 28-02-2022, declaring a total income of Rs. 1,98,82,860/-. The case was selected for complete scrutiny, and notices under sect…
Sh. Divyansh Infracon Pvt. Ltd. Vs DCIT
The instant appeal, filed by the assessee Sh. Divyansh Infracon Pvt. Ltd., is directed against the order dated 18.10.2024 passed by the Ld. Commissioner of Income Tax (Appeals)-26, New Delhi, arising out of the assessment order dated 22/03/…
RBSL Traders (OPC) Pvt.Ltd. vs DCIT
The appeal was filed by RBSL Traders (OPC) Pvt.Ltd. against the First Appellate order dated 29.12.2023 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi, arising from the assessment order dated 21.1…
Johnson Matthey India Pvt. Ltd. Vs. DCIT
The case involves an appeal by Johnson Matthey India Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under section 143(3) read with section 144C(13) and 144B of the Income Tax Act, 1961 for the Assessment Year 2…
ITA No.2828/Del/2025 Itron India Pvt. Ltd. (AY: 2021-22)
This appeal is preferred by the assessee, Itron India Pvt. Ltd., against the order dated 28.02.2025 of the Ld. CIT/Addl/JCIT-2, Bengaluru, arising out of the order dated 22.09.2022 u/s 143(1) of the Income Tax Act, 1961 passed by the DEL-C(…
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…
Dora Medical Trading (India) Pvt. Ltd. vs. AO, Assessment Unit, Delhi
The case pertains to an appeal filed by Dora Medical Trading (India) Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, for the Assessment…
ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22)
This appeal is preferred by the Revenue against the order dated 25.10.2024 of the Ld. CIT(A), New Delhi, in DIN No : ITBA/APL/M/250/2024-25/1069944893(1) arising out of the order dated 30.12.2022 u/s 143(3) of the Income Tax Act, 1961, pass…
Deputy Commissioner of Income Tax, Central Circle-1, ARTO Complex, 2nd Floor, Sector-33, Noida, Uttar Pradesh-201301 vs Elixir Buildcon Pvt. Ltd., Plot No. 15A, Elixir Business Park, Sector-127, Gautam Buddh Nagar, Noida, Uttar Pradesh-201301
During the year, the assessee, Elixir Buildcon Pvt. Ltd., carried out activity of running a guest house and restaurant under the name & style of M/s Hide away suites at Elixir business park, 15A, Sector-127, Noida. The Assessing Officer mad…
CBRE Limited v. ACIT
This appeal in ITA No.3786/Del/2023 for AY 2021-22 filed by the assessee, CBRE Limited, incorporated in Hongkong, has arisen from the assessment order dated 30th October, 2023 passed by the Assessing Officer under sections 143(3) and 144C(1…
ITA No. 440/Del/2024 : Asstt. Year: 2021-22
This Revenue’s appeal for Assessment Year 2021-22 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1058430665(1) dated 04.12.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961. The Revenue seeks to re…
Keloid India Pvt. Ltd. vs DCIT Circle-13(1), Delhi
The instant appeal was filed by the assessee, Keloid India Pvt. Ltd., against the order dated 05.02.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 23.12.2022 under section 143(3) of the Inco…
GE India Business Services Pvt. Ltd. Vs. DCIT, New Delhi
The appeal was preferred by the assessee, GE India Business Services Pvt. Ltd., against the order dated 24.09.2024 passed by the Deputy Commissioner of Income Tax, NFAC, New Delhi under section 143(3) read with section 144C(13) of the Incom…