Browse Tax Judgements

Showing 1–3 of 3 judgements · Browse by section & bench

Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.

Sahara India Limited v. ACIT, Central Circle-I, Lucknow

ITA No.898/Lkw/2005, ITA Nos.45, 46, 78 & 127/Lkw/2006 &1243/Del/2009, C.O. Nos.36, 37, 39 & 40/Lkw/2006Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 1996-97, 1997-98, 1998-99, 2000-01, 2001-02, 2003-04

The instant batch of ten cases involves the single assessee ‘Sahara India Ltd’. The cases revolve around various assessment years and involve issues such as deemed dividend addition under section 2(22)(e), disallowance of administrative and…

Read summary

Atul Bansal vs. ACIT, Central Circle 16 & ACIT, Central Circle 16 vs. Atul Bansal

ITA No.2737/DEL/2017 & ITA No.2803/DEL/2017Income Tax Appellate Tribunal, Delhi Benches ‘A’6 Feb 2026AY 2013-14

Assessee filed his return of income declaring income of Rs.55,11,320/-. The case was selected for scrutiny. Assessing Officer made an addition of Rs.71,08,35,311/- as deemed dividend u/s 2(22)(e) and rejected exemption claimed u/s 54. Asses…

Read summary

Sh. Tarun Radhakrishin Tahiliani Vs. PCIT, New Delhi

ITA No.2323/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI28 Mar 2025

The assessee/appellant, Sh. Tarun Radhakrishin Tahiliani, was assessed as an individual. The departmental authorities conducted a search on 29.05.2018, leading to the initiation of section 153A proceedings against him. A notice dated 30th M…

Read summary