Browse Tax Judgements
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M/s. NV Distilleries & Breweries Pvt. Ltd vs. DCIT, Central Circle-31, New Delhi
The appeals arise out of the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 17-12-2024 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 30-03-2022 by the Assessing Officer, DCIT,…
Orient Craft Limited Vs. The Dy, C.I.T
The appeals and cross objections pertain to the assessment years 2010-11, 2011-12, and 2012-13. The main issue revolves around the addition of expenses claimed by the assessee for job work done by various parties, which the Revenue alleges …
Karnal Agricultural Steel Industries vs. Assistant Commissioner of Income Tax
The assessee filed a Miscellaneous Application seeking recalling of an ex-parte order dated 24.04.2018. The assessee claimed that no notice of hearing was received after filing the appeal, leading to non-appearance on the hearing dates. The…
Vandana Sharma vs. Income Tax Officer
The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order …
AMIT GUPTA (HUF) Vs INCOME TAX OFFICER
The assessee, AMIT GUPTA (HUF), filed an original return of income for the AY 2013-14 declaring total income of Rs.1,05,280/- and had shown income from long term capital gain and other sources in its ITR. The case was reopened and notice u/…
VMS Bathware Private Limited v. ITO, Ward 26(4)
The assessee filed two appeals against appellate orders passed by the ld. CIT(A) for assessment years 2018-19 and 2019-20. The assessee accepted the dismissal of the appeal for assessment year 2018-19. For assessment year 2019-20, the addit…
M/s J. R. Modi Associates Ltd. vs DCIT, Circle-13(1), Surender Modi vs DCIT, Central Circle-16
The instant batch of three cases involving the twin assessees M/s J. R. Modi Associates Ltd. and Sh. Surender Modi arise against CIT(A)-31, New Delhi (A.Y. 2012-13) and CIT(A)-5, New Delhi (A.Y. 2014-15) orders dated 18.06.2019, 31.07.2019 …
Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.
These Revenue’s twin appeals ITA Nos. 436 & 519/Del/2020 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-8, New Delhi’s orders dated 14.11.2019 & 13.12.2019, in case no. 10520/17-18 and 10521/17-18, invol…
M/s Chandra Co-operative Group Housing Society Limited v. Income Tax Officer, Ward 1(3), Gurgaon, Haryana
The appellant filed an appeal against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi dated 25/07/2025 for the Assessment Year 2012-13. An assessment order was passed on 08/12/2019 u/s 147 r.…
Intazamiya Kameti Shri Hastinapur Teerth vs ITO Ward 1(1)(3)
The assessee, a 120-year-old religious society, maintains ancient temples and a Dharamshala. It earns income through voluntary donations and religious activities. For AY 2022-23, the assessee claimed expenses under Section 57(iii) amounting…
Amita Jain vs ITO WARD-36(1)
The assessee, Amita Jain, has raised several grounds of appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2013-14. The assessment was framed by the Assessing Officer under …
ITO vs M/s Ranyal Traders Pvt. Ltd.
The assessee company, incorporated on 06.11.1991, is engaged in trade of import-export and supply of clothing, hosiery, readymade garments, fabrics, textiles, trading and allied activities under the trade name of 'Ranyal Impex International…
Shri Rathi Steel (Dakshin) Limited Vs Assistant Commissioner of Income Tax, Central Circle-16, New Delhi-110055
The appeal is preferred by the assessee against the order dated 16.08.2025 passed by Ld. CIT(A)-26, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessment in this appeal is framed by the Assessi…
Anil Bansal vs ITO
The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Haldiram Snacks Pvt. Ltd. vs. DCIT
The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Vishal Bhutani v. ACIT, Central Circle-3 & ITO, Ward-1
The assessee's return was filed at total income of Rs.39,11,880/-. Consequent to a search and seizure operation in the cases of Sh. Pranjil Batra Group on 17.08.2020, the assessee's case was taken up for search assessment u/s 153C of the Ac…
Tinna Rubber and Infrastructure Ltd. Vs DCIT
This appeal by the Assessee is directed against the order dated 06.01.2025 of ld. Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-1, Vadodara [hereinafter referred to as the ‘Ld. CIT(A)] order arising out of the order dated 28.05.2024 pass…
Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)
The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
Bain & Company, Inc. vs. Deputy/Assistant Commissioner of Income Tax
The assessee, Bain & Company, Inc., a foreign company with tax residency in the USA, is engaged in providing consultancy services and support services to its subsidiaries. The main points of contention in this appeal pertain to receipts for…
GayatriAnand Education Society Vs. ITO
The Assessee filed a Miscellaneous Application regarding the non-adjudication of Ground No. 4 to 9 in the Final Order dated 10/09/2025 passed by the Tribunal in ITA No. 1003/Del/2024 for Assessment Years 2017-18. The Assessee raised grievan…