Browse Tax Judgements
Showing 1–20 of 52 judgements · Browse by section & bench
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Deepak Pawar vs. DCIT, Circle 43(1)
The assessee is engaged in the business of trading in raw material for CPVC Pipe industry since 2016 under the name of 'Deepjyoti Enterprises'. The assessee had filed its original return of income u/s. 139(1) of the Act on 31.8.2022, declar…
Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Raidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
Jyoti Ahuja vs. ITO
The assessee filed her return of income declaring an income of Rs.4,06,410/-. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had declared commission income without substantiating the source. The Ass…
Kachan Metals Pvt. Ltd. vs. DY. CIT, Circle -8(1)
The assessee, Kachan Metals Pvt. Ltd., filed a return of income declaring a total income of ₹5,57,87,617/-. The return was processed under section 143(1) of the Act, and a disallowance of ₹5,18,414/- was made for delayed payment of ESI and …
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 …
Landis +Gyr Limited Vs. DCIT, Cir.1(1)
The assessee, Landis +Gyr Limited, filed its return of income on 29.12.2022 declaring total income at ₹nil but claimed a loss to be carried forward at ₹20,95,41,402/-. The return was processed under section 143(1) of the Act, and the claime…
Indian Virological Society vs. CIT(Exemption)
The Indian Virological Society, based in New Delhi, appealed against the order dated 31.03.2023 passed by the Commissioner of Income Tax (Exemption), Delhi, denying the Society registration under section 12AB of the Income Tax Act for the A…
Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
The assessee, Centre for Excellence for Agriculture Skills in India, a public charitable trust, sought permanent registration under section 12AB of the Income Tax Act. The trust's primary objects are imparting education and providing relief…
Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
The assessee, Centre for Excellence for Agriculture Skills in India, a public charitable trust, applied for permanent registration under section 12AB of the Income Tax Act. The trust's primary objects are imparting education and providing r…
Smt. Ashrafi Devi Shiksha Samiti Vs. Income Tax Officer
The appellant, Smt. Ashrafi Devi Shiksha Samiti, a Society registered under the Society Registered Act, 1860, running an educational institution named ‘Niranjan Institute of Education Technology,’ filed its Income Tax Return for the relevan…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
M/s Kanpur Logistics Park Pvt. Ltd. Vs. Dy. CIT, Circle-13(1), New Delhi
The appeal in ITA No.559/Del/2024 for AY 2022-23, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi in Appeal No. ITBA/APL/S/250/2023-24/1059116627(1) dated 27.12.2023 against the order of assessment passed u/s 14…
Sandeep Garg Vs Income Tax Officer, Ward-35(5), Civic Centre, Delhi
This appeal has been preferred by the assessee, Sandeep Garg, against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Year 2022-23. The order arose out of an Assessment order dated 24…
Raja Tradelinks Pvt Ltd. Vs DCIT TDS
The assessee, Raja Tradelinks Pvt. Ltd., deducted salary paid to its employees and was required to file TDS return in Form 24Q by the due date for the financial year 2021-22. For the first quarter, the assessee filed the return in Form 24Q …
Powergrid Rampur Sambhal Transmission Limited vs. Income Tax Officer, Ward 20(1), Delhi
The assessee, Powergrid Rampur Sambhal Transmission Limited, filed its return of income for Assessment Year 2022-23 on 22.09.2022. The return was processed under Section 143(1) of the Income-Tax Act, 1961, wherein only a TDS credit of Rs.3,…