Browse Tax Judgements
Showing 1–6 of 6 judgements · Browse by section & bench
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Graphite India Ltd. Vs. PCIT-4, Kolkata
The assessee company, Graphite India Ltd., filed its return of income for Assessment Year 2013-14 declaring a total income of Rs. 1,49,52,82,441/- and book profit under section 115JB at Rs. 2,37,33,07,368/-. The case was selected for scruti…
DIC India Ltd. Vs. DCIT, Circle-11(1), Kolkata
The appeal filed by DIC India Ltd. is against the order of the Assessing Officer, Assessment Unit, Income Tax Department dated 26.07.2024 for AY 2020-21 passed under section 143(3) read with section 144C(13) r.w.s. 144B of the Income Tax Ac…
DCIT, Circle-5(1), Kolkata vs. Bandhan Bank Ltd., Kolkata
The assessee, Bandhan Bank Ltd., claimed a deduction of Rs. 11,42,62,243/- towards the cost of Employees Stock Option (ESOP). The assessee treated the difference in cost between the ESOP and the fair market value of shares as a perquisite u…
The Advertising Corporation of India Pvt. Ltd. vs. DCIT, Circle-4(2), Kolkata
The present appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-1, Delhi, passed under section 250 of the Income Tax Act, 1961. The Ld. AO made three additions: (a) Rs. 7,27,249/- by disallowing certa…
DCIT, Central Circle vs. Avantha Realty Ltd.
The case involves an appeal by the Department against the order passed by the Ld. Commissioner of Income Tax (Appeals)-27, Delhi, dated 14.07.2022, under section 250 of the Income Tax Act, 1961. The issues pertain to the disallowance of Rs.…
Essel Mining & Industries Limited vs. Deputy Commissioner of Income Tax
The case involves multiple appeals by Essel Mining & Industries Limited and the Revenue for Assessment Years 2011-12 and 2012-13. The appeals arise from orders passed by the Commissioner of Income Tax (Appeals) under section 250 of the Inco…