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Lava International Ltd. vs Assessment Unit

ITA No.2000/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2021-22

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

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Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT

ITA No.- 5286/Del/2024Income Tax Appellate Tribunal4 Feb 2026AY 2021-22

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

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Spectro Analytical Labs Private Limited Vs. AU, Income Tax Department

ITA No.5848/Del/2024Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

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

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DELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)

ITA No. 6273/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)12 Jan 2026

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

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Athena Hisar Solar Power Pvt. Ltd. Vs DCIT

ITA No.5372/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-bar

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Tata Consumer Products Limited vs. Assistant Commissioner of Income Tax

I.T.A. No. 2636/Kol/2024Income Tax Appellate Tribunal 'C' Bench, Kolkata27 Oct 2025

This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account

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