Browse Tax Judgements
Showing 1–20 of 32 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
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…
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…
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. 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…
M/s. R K Sipani Foundation Vs. The Income Tax Officer (E), Ward – 2, Bangalore
The assessee, M/s. R K Sipani Foundation, a charitable trust, filed its return of income on 23/12/2013 and is registered under section 12A of the Act. The case was selected for scrutiny under CASS, and notices under sections 143(2) and 142(…
Nithi Educational Trust Vs. The Commissioner of Income Tax (Exemptions), Bangalore
The appellant, Nithi Educational Trust, is a charitable trust registered under the Indian Trusts Act. It was granted provisional registration under section 12A for the assessment years 2023-24 to 2024-25. The assessee applied for renewal of…
Shri. Nanjappa Vijay Shankar Vs. ITO
The assessee, Shri. Nanjappa Vijay Shankar, filed his return of income in ITR-1 on 04.11.2017 declaring a gross total income of Rs.7,26,430/-. This income included salary income of Rs.8,93,342/-, a loss from house property of Rs.166,912/-, …
Muniyappa Govindraj, KGF
The assessee, Muniyappa Govindraj, filed his income tax return electronically on 5.10.2018 declaring an income of Rs.9,75,300/-. The case was picked up for limited scrutiny, and the Assessing Officer (AO) called for documents regarding the …
Mrs. Sajeena Ibrahim Kaleel Vs. ITO
The assessee, Mrs. Sajeena Ibrahim Kaleel, filed her return of income on 7.12.2018 declaring an income of Rs.2,76,680/-. Her case was selected for scrutiny due to substantial cash deposits during the demonetization period. The Assessing Off…
Mr. Kallappa Shadakshari Vs. The Income Tax Officer
This is an appeal filed by Mr. Kallappa Shadakshari against the order passed by the NFAC, Delhi for the assessment year 2016-17. The assessee reported interest income on loans extended to relatives and claimed bad debts corresponding to the…
Ms. Mettu Nagarathnamma Vs. The Income Tax Officer, Ward – 1 & TPS, Ballari
The assessee, Ms. Mettu Nagarathnamma, deposited cash in the Karnataka Bank and received interest of Rs. 27,835/-. The Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, suspecting the cash deposits as unexplain…
M/s. Meerams Overseas Pvt. Ltd. vs. The Income Tax Officer
The assessee, M/s. Meerams Overseas Pvt. Ltd., sold a property on 07.02.2015 for Rs.1,25,00,000. The property was purchased on 21.06.2004 for Rs.25,97,466. The assessee claimed an indexed cost of acquisition of Rs.58,49,710 and a further co…
M/s. Sumukha Holdings Vs. The Assistant Commissioner of Income Tax
The assessee, M/s. Sumukha Holdings, filed a return of income claiming a loss of Rs. 9,40,050/-. The case was selected for scrutiny, and the Assessing Officer (AO) found that the assessee had purportedly invested Rs. 4,42,71,506/- in a prop…