Browse Tax Judgements
Showing 1–20 of 124 judgements · Browse by section & bench
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Vimaldevi Shyamsunder Khetan vs. ITO
The assessee, Vimladevi Shyamsunder Khetan, filed an appeal against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 24.02.2026 for the assessment year 2015-16. The Ld. Counsel for the assessee submitted that …
Vidhi S. Khandelwal vs. Income Tax Officer
The assessee, Vidhi S. Khandelwal, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessee challenged the reopening of the assessment by the Assessing Officer, arguing that…
Vazirani Foundation Vs. CIT Exemptions
The assessee, Vazirani Foundation, had filed an application for registration under section 12AB of the Income-tax Act, 1961. The Commissioner of Income-tax (Exemptions) rejected the application, stating that the required documents were not …
The Society of the Poor Sisters of Our Lady vs. DCIT – Exempt, Circle-2, Mumbai
The assessee, The Society of the Poor Sisters of Our Lady, a public charitable trust, filed an appeal against the order of the Additional/Joint Commissioner of Income Tax (Appeals) for the assessment year 2016-17. The assessee challenged th…
State Bank of India vs. ACIT
The appellant, State Bank of India, is a branch of the bank. The Assessing Officer passed an order for non-deduction of TDS on reimbursement of Leave Travel Concession (LTC) for Assessment Year 2016-17. The bank had not deducted tax at sour…
SRINIVASA MOHAN TUMATI Vs. DCIT, CIRCLE 42(3)(1), MUMBAI
The assessee, a retired employee of NABARD, received leave encashment of ₹20,15,707/- during the assessment year 2020-21 and arrears of leave encashment of ₹4,00,661/- during the assessment year 2023-24. The assessee claimed these amounts a…
Girish Chimanlal Sangani vs. DCIT-Central Circle
The assessee, Girish Chimanlal Sangani, purchased 26,929 shares of M/s Prerna Infrabuild Ltd. in September 2010 for Rs. 13,15,923/- and sold them during June to October 2014 for Rs. 14,20,053/-, earning a long-term capital gain of Rs. 1,04,…
Shri Hitesh Ugamraj Mehta vs. Assessing Officer
The assessee, Shri Hitesh Ugamraj Mehta, is the proprietor of M/s Gudhiya Gold Creations, engaged in the business of manufacturing and trading in gold jewellery. The assessee filed his return of income reporting total income at Rs.32,32,820…
Shree Cutchi Dasa Oswal Jain Shikshan Prasarak Samiti Trust vs. Commissioner of Income Tax Exemptions
The assessee, Shree Cutchi Dasa Oswal Jain Shikshan Prasarak Samiti Trust, is a charitable trust that filed applications for registration under Section 12AB and approval under Section 80G of the Income-tax Act, 1961. The Commissioner of Inc…
Sharekhan Limited vs. DCIT, Circle 15(3)(2)
The case involves appeals by Sharekhan Limited against the order dated 23.03.2026 passed by the National Faceless Appeal Centre/Ld. Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The appeals concern the …
R.A Shah And Co. vs. DCIT, Circle 19(3)
The assessee, R.A Shah And Co., filed its return of income on 08.09.2010, reporting total income at Rs.91,99,430/-. Reopening proceedings were initiated by issuing a notice under Section 148 dated 13.02.2015, based on information from a sea…
Ravindra Matadin Modi vs. Income Tax Officer
The appeal was filed by the assessee against the order of the Ld. NFAC dated 06-Jan-2026 for the Assessment Year 2019-20. The assessee raised several grounds of appeal, including the nullity of the assessment order, jurisdictional issues, t…
Pradeep H. Raheja vs. CIT (Appeals), NFAC
The assessee filed the return of income for A.Y. 2018-19 on 07.10.2018 declaring total income of Rs.12,16,760/-. The case was selected for complete scrutiny. During the assessment proceedings, the assessee had purchased an immovable propert…
Nishicha Impex Private Limited vs. DCIT CC 4(4)
The assessee, Nishicha Impex Private Limited, filed an appeal challenging the order dated 18.03.2026 passed by the Principal Commissioner of Income Tax (Central), Mumbai, under section 263 of the Income Tax Act, 1961. The assessee had filed…
Nikita Shilpin Tater vs. ACIT, Central Circle 8(2)
The assessee, Nikita Shilpin Tater, filed appeals against separate orders passed by the Commissioner of Income Tax (Appeals) for Assessment Years 2013-14 to 2018-19. The appeals were heard together due to common facts and interconnected iss…
M. Visvesvaraya Industrial Research and Development Centre v. Commissioner of Income-Tax (Appeals)
The assessee, M. Visvesvaraya Industrial Research and Development Centre, filed an appeal against the order of the Commissioner of Income-tax (Appeals) for the assessment year 2021-22. The assessee claimed a deduction for advance rent which…
Mustanshir Abbas Hussain vs ITO, Ward – 24(2)(1), Mumbai
The assessee, Mustanshir Abbas Hussain, along with his father, purchased a flat in an under-construction project in 2007 for Rs. 84,96,000/-. The builder issued an allotment letter dated 11.12.2007, and the sale agreement was registered on …
Mufti Kifayatullah Memorial Trust vs. CIT(Exemption)
The assessee, Mufti Kifayatullah Memorial Trust, filed an appeal against the order of the learned Commissioner of Income Tax (Exemptions), Mumbai, dated 28.10.2022, which denied the approval under section 80G of the Act. The assessee submit…
Kavita Manish Kheni vs. Income Tax Officer
The assessee, Kavita Manish Kheni, filed her return of income declaring total income at 'NIL', after claiming exemption under section 10(38) of the Act amounting to Rs.35,97,610/- in respect of gain on sale of shares. The Assessing Officer …
Jyoti Satish Naik As Wife And Legal Heir of Late Satish P Naik Vs. ITO, Ward 4(4), Thane
Late Shri Satish Pandurang Naik was an individual deriving income from various sources. He expired on 26.05.2011. His wife, Smt. Jyoti Satish Naik, filed the return of income for the year under consideration on 31.07.2011 in her capacity as…