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DCIT vs. Nature Pearls Private Limited

ITA No.7385/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2022-23

The appeal filed by the Revenue is against the order dated 04.09.2025 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed under Section 250 of the Income Tax Act, 1961, arising out of the asse

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DCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.

ITA No.5374/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2020-21

This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Depu

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Max Square Ltd. vs ITO

ITA No.4100/Del/2025Income Tax Appellate Tribunal, Delhi 'G' Bench13 Feb 2026AY 2021-22

The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w

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Abhik Finance Pvt.Ltd. vs DCIT

ITA No.3723/Del/2024Income Tax Appellate Tribunal2 Feb 2026AY 2016-17

The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessm

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M/s. Dinesh T.V. Electronics vs. Asstt. Commissioner of Income Tax

ITA No.777/Del/2023 & ITA No.778/Del/2023Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi26 Mar 2025

These two appeals are filed by the Assessee, M/s. Dinesh T.V. Electronics, against the order of the ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 25.01.2023 in appeal No. CIT(A), Delhi-27/11091/2016-17 and CIT(A), Delhi-27/10

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Focal Renewable Energy Two India Private Limited vs. ACIT & Focal Photovoltaic India Private Limited vs. ACIT

ITA Nos. 1656 & 1657/Del/2023Income Tax Appellate Tribunal, Delhi Bench26 Mar 2025

The instant appeals were filed by the Assessees against the orders dated 31/03/2023 passed by the Ld. Commissioner of Income Tax (Appeals)-44, Delhi under section 250 of the Income Tax Act, 1961. The Assessees had opted to settle the disput

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Oracle India Pvt. Ltd. vs DCIT

ITA No. 1750/Del/2020Income Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi19 Mar 2025

This appeal by Oracle India Pvt. Ltd. pertains to the Assessment Year 2005-06. The case involves a reassessment order dated March 19, 2014, under section 147 of the Income Tax Act, 1961. The appellant disputes the addition of notional inter

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Income Tax Officer vs. Ajay Kumar

ITA No.5861/Del/2024 & ITA No.5836/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘A’, New Delhi16 Jan 2026

The Revenue has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi for the Assessment Years 2021-22 & 2022-23. The Assessing Officer made additions to the assessee's in

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Amit Kumar vs DCIT

ITA No.193/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI “E” BENCH: NEW DELHI20 Feb 2025

The instant appeal has been filed by the assessee, Amit Kumar, seeking to assail the First Appellate order dated 21.06.2023 passed by the Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of

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Lion India Ltd. vs Centralized Processing Centre, Bengaluru

ITA No.4866/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI “E” BENCH: NEW DELHI18 Feb 2025

The instant appeal was filed by Lion India Ltd. against the First Appellate order dated 07.10.2024 passed by the Commissioner of Income Tax (A)-29, New Delhi under section 250 of the Income Tax Act, 1961 for the assessment year 2019-20. Dur

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