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DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.

ITA No. 3072/Del/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2020-21

The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was

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Machino Polymers Ltd. vs ACIT

ITA No.4056/Del/2025Income Tax Appellate Tribunal, Delhi 'G' Bench20 Feb 2026AY 2016-17

The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the

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ITA No.3055/Del/2025 Omax Autos Ltd.(AY: 2020-21)

ITA No.3055/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, DELHI14 Jan 2026

The assessee, Omax Autos Ltd., is a company engaged in manufacturing auto and non-auto components. For the assessment year 2020-21, the company filed its return of income declaring an income of Rs. 26,89,05,610/-. The return was selected fo

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Assistant Commissioner of Income Tax, Circle 10(1), New Delhi Vs. The Index Securities & Research Pvt. Ltd.

ITA No. 2181/Del/2022Income Tax Appellate Tribunal, Delhi Bench: ‘C’ New Delhi16 Jan 2026

The assessee company, The Index Securities & Research Pvt. Ltd., filed its return of income for AY 2016-17 declaring a business loss. The case was selected for scrutiny, and notices were issued under Sections 143(2) and 142(1) of the Income

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