Browse Tax Judgements
Showing 1–3 of 3 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.
Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok
The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The …
Nirmala Sharma Vs. I.T.O., Ward-3(1), Gangtok
The case involves Nirmala Sharma, a Sikkimese individual, who claimed exemption under section 10(26AAA) of the Income Tax Act, 1961 for income earned within the state of Sikkim. The Department received information through the Insight Portal…
Income Tax Officer, Gangtok Vs. Bhumika Rai
The assessee, Bhumika Rai, is engaged in the business of LPG cylinders and DTH services under the name M/s Nayuma Indane. She is an authorized dealer of Indian Oil Corporation Limited and received commission income on DTH services from Dish…