Browse Tax Judgements
Showing 41–60 of 472 judgements · Browse by section & bench
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DCIT, Central Circle, Delhi vs. Pooja Mittal
A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
Deputy Commissioner of Income Tax, Circle 16(1) Vs. Krish Icon
The assessee, an AOP formed by M/s. Krish Infrastructure P. Ltd. and M/s. Amco India Ltd., filed its return of income for AY 2016-17 declaring income of Rs.2,57,38,320/-. The case was selected for limited scrutiny. The assessee explained th…
Income Tax Officer, Ward-1(1)(3), Meerut, Uttar Pradesh 250001 Vs. Digambar Textiles P. Ltd., Mohalla Khakroban, Sardhana, Meerut, Uttar Pradesh 250342
The appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 26.11.2025, for Assessment Year 2019-20. The Assessing Officer (AO) made an addition of Rs.25,03,…
Income Tax Officer Vs. Bhagat Construction Company P. Ltd.
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.10.2023, for Assessment Year 2021-22. Shri Om Prakash, representing t…
Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi
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…
Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Max Square Ltd. vs ITO
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…
McKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
McDonald’s Corporation v. Assistant Commissioner of Income Tax
The assessee, McDonald’s Corporation, filed appeals against assessment orders for AYs 2012-13, 2013-14, and 2014-15. The appeals were filed following directions from the Hon’ble Dispute Resolution Panel (DRP). The assessee later sought with…
Deputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…
DCIT vs. Sharpi Agarwal
A search and seizure proceeding u/s 132 of the Act was carried out on the Alankit Group, Shri Alok Kumar Agarwal, his son Shri Ankit Agarwal, and some close associates and key employees on 18.10.2019. Notice u/s 153C of the Act was issued o…
DCIT, Hisar vs. Tayal Sons Pvt. Ltd.
This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078489517(1), dated…
Income Tax Officer(Exemptions) v. The Saraswati Educational Society Society REGD.
The assessee, a charitable trust registered under section 12AA of the Income Tax Act, filed a return of income for A.Y 2018-19 declaring total income Nil after claiming exemption under section 11 of the Act. The Assessing Officer denied the…
ITO vs. Bansal Insulation Products Pvt Ltd.
This appeal filed by the Revenue is arising out of the Ld. CIT(A)/NFAC, Delhi dated 3.4.2024. Ld. Counsel for the assessee mentioned that for the same assessment year i.e. AY 2013-14, Department has filed ITA No. 2892/Del/2024 and assessee …
Sh. Krishan Lal Bishnoi Vs. Commissioner of Income Tax
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 11.03.2025 for AY 2020-21. None appeared on behalf of the assessee, and the case was heard with the assistance of Ld. DR. The …
DCIT vs. Shri Irfan S/o Sh. Meharban
The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…
ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA
The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su…
DCIT, Circle-25(1), New Delhi vs. Telecom Consult India Ltd.
This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], Delhi’s DIN and order no. ITBA/APL/M/250/2019-20/1019615787(1), dated 18.10.2019 involving proceedings u…
DCIT, Central Circle-17 Vs M/s D-Art Furniture Systems Pvt. Ltd.
The Revenue has filed an appeal against the order dated 31.10.2019, passed by the Learned Commissioner of Income Tax(Appeals)-34, New Delhi, for Assessment Year 2009-10. The assessment order was passed by the Assessing Officer under section…