Browse Tax Judgements
Showing 1–14 of 14 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.
Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
Sundeep Dhuper vs. ACIT, Circle-3
The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
Hill View Marketing Pvt. Ltd. vs. PCIT, Central Delhi
The appellant, Hill View Marketing Pvt. Ltd., received share capital of Rs.36.06 crores from M/s RCI World Trade Link DMCC, a company incorporated in UAE, on 20.03.2015. The share capital was received through Vijaya Bank, New Delhi under th…
Faizan Ahmad Vs PCIT
The assessee’s appeal for Assessment Year 2015-16 arises against the PCIT, Dehradun’s DIN & order No. ITBA/REV/F/REV5/2020-21/1031618340(1) dated 19.03.2021, in proceedings u/s 263 of the Income Tax Act, 1961. The assessee is aggrieved agai…
Chander Bhan Yogesh Kumar Vs. Principal Commissioner of Income Tax, Delhi-10
The assessment for AY 2018-19 in the case of assessee was reopened on the basis of information received that the assessee was one of the beneficiaries of fake claim of input tax credit in lieu of commission. The case of Revenue is that the …
KEI Industries Ltd. Vs. Dy. Commissioner of Income Tax
The assessee, KEI Industries Ltd., filed its return of income for Assessment Year 2018-19 declaring a total income of Rs. 1,91,94,51,330/-. The case was selected for scrutiny through CASS on several issues including stock valuation, default…
Rathi Hatcheries Pvt. Ltd. Vs Income Tax Officer
This appeal by Rathi Hatcheries Pvt. Ltd. for Assessment Year 2014-15 arises against the order of the C IT(A)/NFAC, Delhi dated 30.10.2023, in proceedings under section 143(3) read with section 263 of the Income Tax Act, 1961. The learned c…
SSG Infratech Private Limited vs. PCIT
The assessee, SSG Infratech Private Limited, filed its return of income for the assessment year 2013-14 declaring income at Rs.6,67,65,750/-. The case was initially assessed at returned income. Following a search and seizure operation, the …
M/S GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY Vs. PR. CIT, NOIDA
The assessee, M/S GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY, is engaged in infrastructure development. No return of income was filed by the assessee initially, leading to notices under section 142(1) being issued. The assessee subseque…
Deepak Kumar Gupta (AY: 2015-16)
The instant appeal filed by the assessee, Deepak Kumar Gupta, is directed against the order passed by the Ld. CIT(A) NFAC, Delhi dated 21.07.2023, arising out of the Assessment Order passed by the NFAC, Delhi dated 30.03.2022 under Section …
CENTRE FOR GENERAL EDUCATION SOCIETY, LUCKNOW VS. CIT EXEMPTION
The assessee, an educational trust, earned income from academic fee, non-academic fee, and other sources during the assessment year 2020-21. The assessee filed its return of income on 12.12.2020, which was selected for complete scrutiny ass…
AXIS INFOLINE P. LTD. vs PRINCIPAL COMMISSIONER OF INCOME TAX
This appeal arises from an order dated 26.03.2025, passed under section 263 of the Income Tax Act, 1961, by the Learned Principal Commissioner of Income Tax (PCIT), Delhi. The Assessing Officer (AO) found certain purchases made by the asses…
Allen Petrochemicals Pvt Ltd
A search action under section 132 was conducted on 15.01.2021 in the Blomstrende Buildwell group of cases including M/s Sunny Chemicals Pvt. Ltd. During the search, it was seen that the assessee company was one of the beneficiaries of cash …
Make My Trip (India) Private Limited vs. DCIT (International Taxation), Circle-16(1), New Delhi
The assessee, Make My Trip (India) Private Limited, is a travel agent and tour operator, wholly owned by Make My Trip Limited, Mauritius. For the Assessment Year 2011-12, the assessee claimed a deduction of ESOP costs amounting to Rs.11,35,…