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ACIT, Circle-1(1) vs Amba Jewellers Pvt. Ltd.

ITA Nos. 3327 & 4751/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi20 Feb 2026AY 2017-18

The appellant company, Amba Jewellers Pvt. Ltd., is engaged in the business of trading and manufacturing of jewelry. The case pertains to the assessment year 2017-18. The Assessing Officer made additions under Section 68 and Section 40A(3)

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Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi

ITA No.53/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi16 Feb 2026AY 2020-21

The assessee, Bindu, W/o-Shri Mahavir Singh, is an individual engaged in the business of liquor sale. She declared a total turnover of Rs 23.82 crore and an income of Rs 13,40,870/- for the year under consideration. The Assessing Officer (A

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Green Provision and General Store vs. Income Tax Officer

ITA NO. 2117/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi12 Mar 2025

The assessee, a partnership firm engaged in the business of retail trading of Kirana items, filed its income tax return on 30.10.2018 declaring an income of Rs. 3,41,540/-. The Assessing Officer (AO-CPC) disallowed certain amounts under sec

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M/s. S S Group (P) Ltd. vs. Assistant Commissioner of Income Tax, Circle-4(1)

ITA No.7691/Del/2018, ITA No.8950/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’12 Mar 2025

The relevant facts giving rise to these appeals are that the appellant assessee has claimed depreciation of Rs.30,12,79,256/- and Rs.35,18,94,170/- in AY 2015-16 and 2016-17 respectively on acquired/created goodwill pursuant to the scheme o

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