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RMP Holdings Private Limited vs. Income Tax Officer

ITA No.4592/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'B'4 Feb 2026AY 2012-13

The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were

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Sunrise F & B Restaurant Pvt. Ltd. vs. ACIT, Central Circle 30

ITA No.2185/Del/2025 & ITA No.2186/Del/2025Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The assessee, Sunrise F & B Restaurant Pvt. Ltd., filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2014-15 and 2015-16. The assessee had originally filed a return of

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DCIT (OSD), Range 10 vs. M/s. Gulshan Polyols Limited

ITA No.5551/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The case involves the selection of M/s. Gulshan Polyols Limited for scrutiny due to an accommodation entry provided by the assessee. The Assessing Officer found that the assessee had taken accommodation sale and purchase entries amounting t

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Howe Robinson Shipping India Pvt. Ltd. vs ACIT, CPC, Income Tax Office, Bengaluru

आ.अ.सं/.I.T.A No.2437/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi7 Feb 2025

The assessee, Howe Robinson Shipping India Pvt. Ltd., is engaged in the business of ship brokering and filed its original return of income at NIL on 11.02.2021. The return was processed under section 143(1) of the Act on 18.12.2021, where a

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