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Shri Abhimanyu Nath Vs. The I.T.O

ITA No. 4930/DEL/2025Income Tax Appellate Tribunal, Delhi 'C' Bench11 Feb 2026AY 2012-13

The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring

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TSI Yatra Private Limited Vs. The Dy. C. I.T.

ITA No. 1363/DEL/2025Income Tax Appellate Tribunal, Delhi ‘C’ Bench16 Jan 2026

During the assessment proceedings for A.Y 2018-19, the Assessing Officer noticed that TSI Yatra Private Limited had debited Rs. 93 lakhs in the Profit and Loss Account towards the cost of share awards granted under the Employee Stock Option

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Shri Jagpal Vs. The PCIT

ITA No. 2092/DEL/2024Income Tax Appellate Tribunal, Delhi ‘C’ Bench16 Jan 2026

The assessee, Shri Jagpal, received interest of Rs 82,88,672/- under Section 28 of the Land Acquisition Act, 1984 during the year on enhanced compensation for the acquisition of land. The assessee claimed this interest as exempt in its retu

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PC Boudh Computer and Vocational Training Organisation v. The Commissioner of Income Tax (Exemption)

ITA No.639 & 649/Del/2025Income Tax Appellate Tribunal, Delhi ‘C’ Bench, New Delhi14 Feb 2025

The assessee, PC Boudh Computer and Vocational Training Organisation, filed applications in Form No. 10AB for registration under Section 12A(1)(ac)(iii) and for approval under Section 80G(5) of the Income Tax Act, 1961. Provisional registra

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Jagbir Singh vs ITO

ITA No.3833/Del/2023Income Tax Appellate Tribunal, Delhi 'C' Bench8 Jan 2025

The assessee, Jagbir Singh, filed his return of income for the assessment year 2011-12 electronically on 07.07.2011, which was processed under section 143(1) of the Income Tax Act, 1961. The Assessing Officer (AO) received information from

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