Browse Tax Judgements
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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…
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
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…
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…
Compass India Holidays Pvt. Ltd. Vs Income Tax Officer
During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.…
Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
ATOP Products Pvt. Ltd vs. DCIT
The assessee, ATOP Products Pvt. Ltd, filed an appeal against the order of the ld National Faceless Appeal Centre (NFAC), Delhi, which confirmed the disallowance of ₹ 27,86,561/- on account of bad debts written off. The assessee is a privat…
Arjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Quartzelec Limited v. DCIT
The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
M/s Opterna Technologies Vs. DCIT
The appellant filed a Miscellaneous Application (M.A No. 422/Del/2025) in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. It was found that Ground No. 3 of the Assessee, rega…
Anupma Bidra vs Income Tax Officer, G Budh Nagar
The assessee, Anupma Bidra, deposited cash amounting to Rs. 27,00,000/- in her savings bank account and sold an immovable property for Rs. 72,35,000/- during F.Y. 2011-12. The Assessing Officer issued notices to examine the source of cash a…
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
M/s. Subros Educational Society (Regd) vs. ACIT, Circle-2(1), New Delhi
The assessee, M/s. Subros Educational Society (Regd), filed an appeal against the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 pertaining to AY 2023-24. The AO, CPC had processed the return u/s 143(1) of t…
Sameer Bahadur vs. Income Tax Officer, Ward-59(3), Delhi
The appeal of the assessee is directed against the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 pertaining to AY 2016-17. None appeared on behalf of the assessee. The assessee has filed an appeal contesting…
Income Tax Officer, Ward-30(5), Delhi vs. Sanjeev Aggarwal
The assessee filed his return of income for A.Y. 2015-16 declaring total income at Rs. 1,73,16,460/-. The AO reopened the assessment based on information that the assessee had sold his immovable property. The assessee filed a revised return…
Golden Sandhar Mills Ltd vs. ITO
The appeal of the assessee is directed against the order of the ld. Pr. Commissioner of Income Tax-7, Delhi dated 30.03.2025 pertaining to AY 2020-21. The core issue involved in the case is the assumption of jurisdiction by the ld PCIT u/s …
Deputy Commissioner of Income Tax vs. Liberty Retail
The appeal by the Revenue emanates from the order of the Ld. Addl/JCIT(A)-I, Mumbai dated 19.3.2025 relevant to assessment year 2014-15. The grounds of appeal pertain to whether the Common Area Maintenance (CAM) charges paid by the assessee…