Browse Tax Judgements
Showing 1–20 of 54 judgements · Browse by section & bench
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SAN JOE BHAVAN TRUST vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
The assessee, SAN JOE BHAVAN TRUST, is a religious cum charitable organization that had obtained provisional registration for the period 2022-23 to 2024-25. The assessee applied for permanent registration by filing an application in form 10…
GRR Petroleum vs. The Income Tax Officer, Ward - 1, Tumkur
The assessee, GRR Petroleum, a firm dealing in petroleum products, did not file their return of income for the Assessment Year 2019-20. Their case was reopened for scrutiny assessment under section 148 of the Act. Despite issuing notices un…
Zamiruddin Patil vs. Income Tax Officer - Ward 1
The assessee, Zamiruddin Patil, filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act. The assessee, a 70-year-old senior citizen residing in Canada, was not aware of the…
DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST vs. ITO (EXEMPTIONS) WARD 1, BLR
The assessee, DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST, is a charitable trust with the objects of carrying on charitable activities in the field of education and other allied charitable purposes. The assessee filed an application seeking r…
Quotient Technology India Private Limited vs. Income Tax Officer
Quotient Technology India Private Limited, a wholly owned subsidiary of Quotient Technology Inc., provides software development services to its parent company. The assessee filed its return of income for the Assessment Year 2022-23, declari…
Shri Vivek Singhal vs. The Deputy Commissioner of Income Tax
The assessee, Shri Vivek Singhal, claimed foreign tax credit while filing his return of income for the assessment year 2017-18. The Assessing Officer (AO) denied the foreign tax credit on the ground that the assessee had not filed Form 67 a…
Udupi Taluk Protestant Christian Credit Co-operative Society Ltd. vs. ITO
The assessee, Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a credit co-operative society registered under the Karnataka Co-operative Society Act, 1959. It provides credit facilities to its members. For the assessmen…
M/s. Udupi Taluk Protestant Christian Credit Co-operative Society Ltd. Vs. The Income Tax Officer, Ward – 1, Udupi
The assessee, M/s. Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a co-operative credit society registered under the Karnataka Co-operative Societies Act. During the assessment year 2017-18, the assessee filed its ret…
Uday G. Andanimath vs. The Income Tax Officer
The assessee, Uday G. Andanimath, deposited cash in various bank accounts amounting to Rs.7,81,70,435, including Rs.12,03,000 during the demonetisation period. He failed to file a return of income under section 139(1). The assessment was co…
Shri. Syed Yasrab Ali Quadri vs. ITO
This appeal was filed by the assessee, Shri. Syed Yasrab Ali Quadri, against the Order passed by the National Faceless Appeal Centre (NFAC) dated 06.11.2024 for the Assessment Year 2018-19. During the hearing on 29.01.2025, the learned Coun…
Sustainability Engine Foundation vs. CIT (Exemption)
The assessee, Sustainability Engine Foundation, a Charitable Society, applied for registration under section 80G of the Income Tax Act, 1961. The CIT(Exemption) issued notices to the assessee on 28.8.2024 and 26.9.2024, requiring them to ap…
Sunku Satyanarayana Sanjay Vs. The Deputy Commissioner of Income Tax
The assessee, Sunku Satyanarayana Sanjay, is engaged in the business of exporting software development and distinct services as the proprietor of Versatiletech. For the assessment year 2018-19, he filed a return of income declaring a total …
Smt. Sujatha Muniraju Vs. The Income Tax Officer
The present appeal arises from the order of the Ld.CIT(A) dated 12/09/2023. There is a delay of 334 days in filing the appeal, which the assessee attributes to not receiving the appellate order in time and the ill health of the person handl…
M/s. SRK Projects Pvt. Ltd. vs. ITO
This appeal was filed by M/s. SRK Projects Pvt. Ltd. against the Order passed by the National Faceless Appeal Centre (NFAC) for the Assessment Year 2012-13. During the hearing, the learned Counsel for the assessee submitted an application d…
Shri Samiulla Vs. The Income Tax Officer
The present appeal arises from the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 18.10.2024, relating to the assessment year 2018-19. The assessee, Shri Samiulla, did not file any return of income origin…
Siddapura Taluka Agricultural Produces Co-op. Marketing Society Ltd. vs. ITO
The present appeal arises from the order of the ld. CIT(A) dated 18.10.2024 and relates to the assessment year 2022-23. The sole issue in this appeal is regarding the credit of TDS claim by the assessee while filing the return of income. Th…
Shri Vadagur Narayanappa Premachandra Vs. The Assistant Commissioner of Income Tax, International Taxation, Circle – 2(1), Bangalore
The assessee, along with other co-owners, entered into a Joint Development Agreement (JDA) on 11/03/2011 with the builder M/s. Balaji Constructions, handing over land measuring 1,35,461 sq.ft. for development and construction of flats. The …
Shri Sunil Kumar Sharma Vs. The Deputy Commissioner of Income Tax
The case involves a search and seizure action initiated on 2.8.2017 in the premises of Shri Sunil Kumar Sharma, during which Rs 6.68 Crore in cash was found. The assessee initially claimed the cash belonged to Mr. D.K. Shivkumar but later i…
Shri. Sargod Venkatappa Gowda Subramanya vs. ITO
The Income Tax Department observed that the assessee, Shri. Sargod Venkatappa Gowda Subramanya, had not filed a return of income under section 139(1) of the Act despite depositing cash in various bank accounts and undertaking purchase and s…
Shri. Sandeep Vimalchand Gadiya Vs. ITO
The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…