Browse Tax Judgements
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ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
ITA No. 779/DEL/2019Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2015-16
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
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M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05
ITA No.1530/DEL/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi10 Feb 2026AY 2016-17
The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing. …
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