Browse Tax Judgements
Showing 1–12 of 12 judgements · Browse by section & bench
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Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
Shree Capital Services Ltd. Vs. ACIT, Circle-5(1), Kolkata
The assessee, Shree Capital Services Ltd., filed its return of income for the Assessment Year 2022-23 declaring a total income of Rs. 1,55,20,15,750/-. The Assessing Officer (AO) processed the return and denied the claim under Section 115BA…
Rahee Infratech Limited Vs. DCIT, CC-4(2), Kolkata
The assessee, Rahee Infratech Limited, is a manufacturing concern and a contractor of Indian Railway. It filed an income tax return for the assessment year 2022-23 declaring a total income of Rs. 31,50,65,330/- and claimed taxation at 22% u…
Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
ITO, Exemption, Wd-2(1), Durgapur Vs Saraswati Devi Educational Welfare Trust
This is an appeal filed by the assessee, Saraswati Devi Educational Welfare Trust, against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Mysore, passed on 28.03.2024 under section 250 of the Income Tax Act, 1961 f…
Paresh Ajmera vs. ITO, Ward-33(2), Kolkata
The assessee, Paresh Ajmera, filed an appeal against the order of the Addl/JCIT(A), Ranchi, which dismissed his appeal for TDS credit. The assessee claimed a TDS credit of Rs. 3,32,404, but only Rs. 52,404 was allowed. The CIT(A) dismissed …
M/s Sarvlok Realtors Pvt. Ltd. vs. ITO, Ward-5(1), Kolkata
The case involves M/s Sarvlok Realtors Pvt. Ltd., which was selected under CASS for 'large investment in immovable property' as per 26QB. The assessee had invested Rs.63,45,45,714/- in immovable property during the year under consideration,…
DCIT, Central Circle-4(3), Kolkata vs. Cornerstone Developers Pvt. Ltd.
The assessee, Cornerstone Developers Pvt. Ltd., underwent a search and seizure operation under section 132(1) of the Income-tax Act, 1961 on 18.12.2021. The case was centralized to the Central Circle 4(3), Kolkata. The assessee filed its or…
Shree Bhaidyanath Ayurved Bhawan P Ltd vs. DCIT, Circle-12(2), Kolkata
The assessee company, Shree Bhaidyanath Ayurved Bhawan P Ltd, is engaged in ayurvedic knowhow and manufacturing of ayurvedic medicines since 1917. The company filed its return of income for the assessment year 2022-23 on 04.11.2022, declari…
Raj Kumar Kothari vs. Assistant Commissioner of Income Tax
The case involves an appeal by Raj Kumar Kothari against an order passed by the Ld. Commissioner of Income Tax (Appeals)-Kolkata confirming additions made by the Assessing Officer (AO) under section 69A of the Income Tax Act, 1961. The AO m…
DCIT, Central Circle-4(3), Kolkata vs. Raja Shelters Pvt. Ltd
The case involves a search and seizure operation conducted on Raja Shelters Pvt. Ltd by the Directorate of Income Tax (Investigation), UP & Uttarakhand on 18.12.2021. The assessee filed its return of income declaring a current year loss, wh…
Bongaon Cooperative Credit Society Ltd. vs. DCIT, Circle-32, Kolkata
The assessee, Bongaon Cooperative Credit Society Ltd., filed its return of income for the year 2022-23 declaring nil income after claiming a deduction under section 80P of the Income Tax Act of Rs.25,75,431.98. The case was selected for scr…