Browse Tax Judgements
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East Delhi Waste Processing Company Pvt. Ltd. Vs. DCIT
The assessee, East Delhi Waste Processing Company Pvt. Ltd., is a subsidiary involved in waste processing and energy generation. The case pertains to the assessment year 2021-22. The assessee filed its return of income on 15.03.2022 declari…
Shayam Gupta vs. DCIT
The appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2018-19 to 2021-22. The assessee challenged the initiation of proceedings under Section 15…
M/s. Periwal Polymers Pvt. Ltd. vs. DCIT
These appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals) dated 25.02.2025 for A.Y’s 2018-19 to 2021-22. The assessee has raised various technical grounds and grounds on merits challeng…
Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida
The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi…
M/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)
The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p…
Samir Vishnu Kripalani vs. DCIT
The assessee, Samir Vishnu Kripalani, is carrying on a proprietorship business under the name and style of M/s. Room Tone at Gurgaon. A search and seizure operation was carried out at the premises of Kuldeep Bishnoi Group and its associates…
ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Baljit Singh Narula vs. ACIT
The assessee, Baljit Singh Narula, proprietor of Narula Paneer Store, engaged in trading paneer products, received accommodation entries in the form of fictitious/bogus purchase bills from companies controlled by Sh. Yash Pal Gupta. The Ass…
M/s. NV Distilleries & Breweries Pvt. Ltd vs. DCIT, Central Circle-31, New Delhi
The appeals arise out of the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 17-12-2024 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 30-03-2022 by the Assessing Officer, DCIT,…
Vandana Sharma vs. Income Tax Officer
The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order …
VMS Bathware Private Limited v. ITO, Ward 26(4)
The assessee filed two appeals against appellate orders passed by the ld. CIT(A) for assessment years 2018-19 and 2019-20. The assessee accepted the dismissal of the appeal for assessment year 2018-19. For assessment year 2019-20, the addit…
Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.
These Revenue’s twin appeals ITA Nos. 436 & 519/Del/2020 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-8, New Delhi’s orders dated 14.11.2019 & 13.12.2019, in case no. 10520/17-18 and 10521/17-18, invol…
Haldiram Snacks Pvt. Ltd. vs. DCIT
The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Vishal Bhutani v. ACIT, Central Circle-3 & ITO, Ward-1
The assessee's return was filed at total income of Rs.39,11,880/-. Consequent to a search and seizure operation in the cases of Sh. Pranjil Batra Group on 17.08.2020, the assessee's case was taken up for search assessment u/s 153C of the Ac…
Tinna Rubber and Infrastructure Ltd. Vs DCIT
This appeal by the Assessee is directed against the order dated 06.01.2025 of ld. Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-1, Vadodara [hereinafter referred to as the ‘Ld. CIT(A)] order arising out of the order dated 28.05.2024 pass…
Bain & Company, Inc. vs. Deputy/Assistant Commissioner of Income Tax
The assessee, Bain & Company, Inc., a foreign company with tax residency in the USA, is engaged in providing consultancy services and support services to its subsidiaries. The main points of contention in this appeal pertain to receipts for…
GayatriAnand Education Society Vs. ITO
The Assessee filed a Miscellaneous Application regarding the non-adjudication of Ground No. 4 to 9 in the Final Order dated 10/09/2025 passed by the Tribunal in ITA No. 1003/Del/2024 for Assessment Years 2017-18. The Assessee raised grievan…
Assistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Sarvo Technologies Ltd vs. DCIT
The appeal is filed by Sarvo Technologies Ltd against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 24.01.2025 for the A.Y. 2019-20. The assessee raised several grounds of appeal against the assessment order passed u/…