Browse Tax Judgements
Showing 1–3 of 3 judgements · Browse by section & bench
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DCIT vs. Prudential Hotels Pvt. Ltd
The assessee filed its return of income for A.Y. 2017-18 declaring a loss. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had repaid 'advance against equity' to the tune of Rs.13.40 crores, which wa…
Dy. CIT, Delhi. Vs. Elan India Private Limited
The assessee, Elan India Private Limited, is a private limited company belonging to the Elan group. A search and seizure action was carried out under section 132 of the Income Tax Act, 1961 on 29.05.2018. The return of income for the year u…
Deputy Commissioner of Income Tax vs. Amazon Smart Commerce Solutions P. Ltd.
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 03.09.2024, for assessment year 2018-19. The solitary i…