Browse Tax Judgements
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Sahara India Limited v. ACIT, Central Circle-I, Lucknow
ITA No.898/Lkw/2005, ITA Nos.45, 46, 78 & 127/Lkw/2006 &1243/Del/2009, C.O. Nos.36, 37, 39 & 40/Lkw/2006Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 1996-97, 1997-98, 1998-99, 2000-01, 2001-02, 2003-04
The instant batch of ten cases involves the single assessee ‘Sahara India Ltd’. The cases revolve around various assessment years and involve issues such as deemed dividend addition under section 2(22)(e), disallowance of administrative and…
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Atul Bansal vs. ACIT, Central Circle 16 & ACIT, Central Circle 16 vs. Atul Bansal
ITA No.2737/DEL/2017 & ITA No.2803/DEL/2017Income Tax Appellate Tribunal, Delhi Benches ‘A’6 Feb 2026AY 2013-14
Assessee filed his return of income declaring income of Rs.55,11,320/-. The case was selected for scrutiny. Assessing Officer made an addition of Rs.71,08,35,311/- as deemed dividend u/s 2(22)(e) and rejected exemption claimed u/s 54. Asses…
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