Browse Tax Judgements
Showing 1–4 of 4 judgements · Browse by section & bench
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Haywizz Havelock Island Resort Vs. ITO, Ward-3(4), Port Blair
The assessee, Haywizz Havelock Island Resort, is a firm engaged in the hotel business. It did not file a return of income for the assessment year 2020-21. According to the Assessing Officer, the assessee reported total sales of ₹3,38,58,054…
Garrah SKUS Limited Vs. ITO, Ward-3(1), Bankura
The assessee, Garrah SKUS Limited, had made cash deposits totaling ₹56,23,967/- in three different bank accounts during FY 2017-18. The sources of these deposits remained unexplained. Consequently, proceedings under section 148A of the Inco…
Kiran Educational Trust Vs. CIT(Exemption), Kolkata
The assessee, Kiran Educational Trust, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 in Form No. 10AB. The Ld. CIT (Exemption) issued a notice on 01.04.2025 seeking certain information, to w…
Deputy Commissioner of Income Tax, Kolkata Vs. PHPL Properties Pvt. Ltd.
The case involves PHPL Properties Pvt. Ltd. (assessee) which raised share capital and premium amounting to Rs. 1,23,50,000/- during the assessment year 2013-14. The Assessing Officer (AO) added this amount to the assessee's income under sec…