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Bharti Airtel Ltd. vs. Assistant Commissioner of Income Tax

ITA Nos. 5962 & 6078/Del/2019 (AY 2007-08) and ITA Nos. 5963 & 6079/Del/2019 (AY 2008-09)Income Tax Appellate Tribunal, Delhi Bench ‘A’, Delhi9 Jun 2025

Bharti Airtel Ltd. (assessee) is a telecommunications company incorporated on 07.07.1995. It purchased telecom equipment from Ericsson, Sweden, funded by a foreign currency term loan from ABN Amro Bank. The assessee paid interest amounting

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Ashish Bhalwar vs. Income Tax Officer, Ward 1(4), Amroha, Uttar Pradesh

ITA No. 526/DEL/2024 (A.Y.2017-18)Income Tax Appellate Tribunal, Delhi Bench 'A', Delhi3 Mar 2025

The assessee, Ashish Bhalwar, is an agriculturist and businessman. The Assessing Officer (AO) selected his case for complete scrutiny and issued a notice under section 143(2) of the Income Tax Act, 1961 on 21.09.2018. Due to the prolonged i

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Kalakriti Engineers India Ltd. vs. Deputy Commissioner of Income Tax

ITA No. 3569/DEL/2018 & ITA No. 3351/DEL/2018Income Tax Appellate Tribunal, Delhi Bench 'A'3 Mar 2025

The cross appeals by the Revenue and the assessee are directed against the order of Commissioner of Income Tax (Appeals)-2, Gurgaon dated 27.02.2018, for assessment year 2008-09. Dr. Rakesh Gupta, appearing on behalf of the assessee, submit

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Deputy Commissioner of Income Tax vs. Amazon Smart Commerce Solutions P. Ltd.

ITA No. 5004/DEL/2024 (A.Y.2018-19)Income Tax Appellate Tribunal, Delhi Bench 'A', Delhi24 Feb 2025

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 03.09.2024, for assessment year 2018-19. The solitary i

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