Browse Tax Judgements
Showing 1–9 of 9 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.
DCIT vs. Prudential Hotels Pvt. Ltd
The assessee filed its return of income for A.Y. 2017-18 declaring a loss. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had repaid 'advance against equity' to the tune of Rs.13.40 crores, which wa…
Galax Mineral Pvt. Ltd. Vs. DCIT
The assessee, Galax Mineral Pvt. Ltd., is a private limited company engaged in infrastructure development. The return of income was e-filed on 23.09.2015 declaring a loss of Rs. 3,92,92,800/-. The assessment was taken up for limited scrutin…
Dy. CIT, Delhi. Vs. Elan India Private Limited
The assessee, Elan India Private Limited, is a private limited company belonging to the Elan group. A search and seizure action was carried out under section 132 of the Income Tax Act, 1961 on 29.05.2018. The return of income for the year u…
Comoro Technologies (P) Ltd. vs. ACIT
The assessee, Comoro Technologies (P) Ltd., a private limited company, filed its return of income for the assessment year 2017-18 declaring an income of Rs.1,63,56,850/-. The case was selected for limited scrutiny under CASS, where one of t…
Assistant Commissioner of Income Tax, Circle-8, New Delhi. Vs. M/s Span India Pvt. Ltd.
This case involves an appeal by the Revenue against the order of the Learned Commissioner of Income Tax (Appeal)-24, Delhi dated 25/11/2016 for Assessment Year 2013-14. The Revenue challenged the appellate order on several grounds, includin…
M/s Mahabhadra Constructions Ltd. Vs DCIT
The assessee, M/s Mahabhadra Constructions Ltd., appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 21.08.2023, which upheld the disallowance of Rs. 2,21,36,173 under sec…
Delite Infrastructure Pvt. Ltd. vs. Asst. CIT, Circle-7(1), Delhi
The assessee company, Delite Infrastructure Pvt. Ltd., filed its return of income on 23.08.2017 declaring Nil income and claimed a capital loss of Rs.1,25,78,349/- comprising of business loss of Rs.27,962/- and short term capital loss of Rs…
Deputy Commissioner of Income Tax vs. Amazon Smart Commerce Solutions P. Ltd.
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…
ACIT, Circle-17(1), New Delhi-110002 Vs Mohan Exports India Pvt. Ltd.
This case pertains to an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2013-14. The Revenue raised several grounds of appeal concerning disallowances made by the CIT(A). The…