Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Harish Chander Sehgal vs ITO
The assessee filed his return of income declaring an income of Rs.3,89,310/-. The case for the A.Y. 2017-18 was selected for scrutiny and assessment u/s 143(3) was completed vide order dated 30/12/2019 at Rs.1,62,96,190/-. The A.O made addi…
Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)
The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
Oracle India Pvt. Ltd. vs DCIT
This appeal by Oracle India Pvt. Ltd. pertains to the Assessment Year 2005-06. The case involves a reassessment order dated March 19, 2014, under section 147 of the Income Tax Act, 1961. The appellant disputes the addition of notional inter…
M/s. Sanko Shoji Co. Ltd. Vs DCIT-International Taxation
The assessee, M/s. Sanko Shoji Co. Ltd., a company incorporated in Japan, supplied industrial equipment to Indian companies Suzuki Motor Gujarat Private Limited (SMG) and Maruti Suzuki India Limited (MSIL) during the Assessment Year 2020-21…
M/s. Halcrow Group Ltd vs. DCIT
The assessee, M/s. Halcrow Group Ltd, a company incorporated in the United Kingdom, specializes in providing planning, design, and management services for infrastructure development worldwide. For the assessment year 2013-14, the assessee d…
M/s B G Steels Pvt Ltd.
The assessee, BG Steel Pvt. Ltd., filed its return for A.Y. 2012-13 declaring a total income of Rs. 38,34,130/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, based on information from the Investigat…
Ankit Jain vs ACIT
The survey under section 133A of the Income Tax Act was conducted on the business premises of the assessee on 07.11.2019, which was subsequently converted into a search action under section 132 of the Act on 08.11.2019. The assessee had fur…
Gautam Techno Sanitation Pvt. Ltd. Vs. DCIT, Circle-10(1), New Delhi
The assessee, Gautam Techno Sanitation Pvt. Ltd., engaged in Plumbing and Fire Fighting Contract works, filed its Income Tax Return on 01.11.2014 declaring income of Rs.1,06,45,280/-. The case was picked up for scrutiny due to a mismatch in…
Bloomsbury Publishing India Private Ltd. vs. Addl.CIT
The assessee, Bloomsbury Publishing India Private Ltd., is engaged in the business of printing and publishing. It filed its return of income declaring a loss of Rs.1,19,17,501/- for the assessment year 2016-17. The case was selected for lim…