Browse Tax Judgements
Showing 21–40 of 139 judgements · Browse by section & bench
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South Asian Regional Apex Fund Vs. Income Tax Officer – 19(3)(4), Mumbai
The assessee, South Asian Regional Apex Fund, is a contributory trust registered as a Venture Capital Fund with SEBI. It was settled by Lazard Credit Capital Ltd. as settlor under a Trust Deed dated 22.06.1995, with Sara Fund Trustee Compan…
Smt. Gangaben Parshottam Parikh Charitable Trust Vs. CIT(Exemption)
The assessee, Smt. Gangaben Parshottam Parikh Charitable Trust, filed an application in Form-10AB on 28.02.2025 seeking approval under Section 80G of the Income Tax Act, 1961 before the Commissioner of Income Tax (Exemptions) [CIT(E)]. Afte…
Shri Deepak Devidas Sajnani v/s The Income Tax Officer (International Taxation), Ward – 4(2)(1), Mumbai
The assessee, Shri Deepak Devidas Sajnani, purchased an immovable property for Rs.2,43,44,840/- during the assessment year 2015-16. The Assessing Officer (AO) issued a notice under section 148A(b) of the Income Tax Act, 1961, suspecting tha…
Ankur Chandulal Shah Vs. The Asst. Commissioner of Income Tax, Circle -19(1), Mumbai
The assessee, Ankur Chandulal Shah, is an individual and a partner in a partnership firm M/s Creative International. He filed his return of income for the Assessment Year 2017-18 declaring a total income of ₹1,13,74,120. His case was select…
Shreyas Paradkar (Individual) Vs. ITO Range 1(1)
The assessee, Shreyas Paradkar, claimed to have opted for the new tax regime while filing his return of income on 25th July 2023. The income-tax website showed a tax payable of ₹5,000 after giving credit for TDS. However, on the first page …
Shree Vagad Visha Oswal Chovisi Mahajan Charitable Trust Vs. Assistant Director of Income Tax-II(2), Mumbai
The assessee, Shree Vagad Visha Oswal Chovisi Mahajan Charitable Trust, filed its return of income for the assessment year 2010-11 declaring NIL income after claiming exemption. Subsequently, the Assessing Officer (AO) reopened the assessme…
Shiva Ramprasad Nirmal Vs. Office of the Income Tax Officer Ward 2(1)
The case involves Shiva Ramprasad Nirmal, who declared a total income of Rs.5,81,630/- for the assessment year 2020-21. His return was selected for e-verification under Section 135(a) of the Income Tax Act, 1961. During verification, it was…
Sharda Chambers Premises Co-Op Society Ltd. vs. ACIT-17(3)
The assessee, Sharda Chambers Premises Co-Op Society Ltd., filed its return of income for the year under consideration on 01.10.2018, declaring a total income of ₹23,59,890/-, primarily comprised of rental income. The return was selected fo…
Shankerlal Namomal Jarani vs. ITO
The assessee, Shankerlal Namomal Jarani, filed his return of income for the assessment years 2014-15 to 2016-17, which were processed under section 143(1) of the Income Tax Act, 1961. Based on information indicating that income had escaped …
Shalem Assemblies of God Mission Vs. Income Tax Exemption
The assessee, Shalem Assemblies of God Mission, a trust, filed its return of income declaring total income as NIL. The Assessing Officer (AO) passed an ex parte order under section 144 of the Income Tax Act, 1961, denying exemption under se…
Shaheed Bhagat Singh Education Society Vs. ITO (Exemption) Ward 2(3), Mumbai
The assessee, Shaheed Bhagat Singh Education Society, a trust, filed its return of income on 31.12.2023 showing a total income of Rs.82,00,950/-. The Assessing Officer (AO) issued an intimation under section 143(1) of the Income Tax Act, 19…
Senior Citizen Santacruz (Paschim) Sanstha Vs. Commissioner of Income Tax (Appeals) – NFAC, Mumbai
The assessee, Senior Citizen Santacruz (Paschim) Sanstha, filed its Return of Income for the Assessment Year 2017-18 on 02.09.2017, declaring total income at NIL. The trust is registered as a charitable organization with DIT(E), Mumbai, und…
Seema Pritam Sharma vs. ITO
The assessee, Seema Pritam Sharma, filed her return of income for the assessment year 2022-23 declaring income of Rs.11,40,566/-. During the assessment proceedings, the Assessing Officer found that the assessee had made payments of Rs.15,38…
Sandip Foundation v/s Deputy Commissioner of Income Tax
The assessee, Sandip Foundation, filed an appeal against the order dated 02.07.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which arose from an order passed under section 154 of th…
Rotary Club of Mumbai Soho Charitable Trust Vs. CIT(Exemptions), Mumbai
The Rotary Club of Mumbai Soho Charitable Trust, a public charitable trust registered under the Bombay Public Trusts Act, 1950, had been granted provisional registration under section 12A of the Income-tax Act, 1961, which was valid up to t…
Reliable Enterprises vs The Income Tax Officer, Ward 4(1), Thane
These are two appeals preferred by the Assessee, Reliable Enterprises, for the Assessment Year 2014-2015. ITA No.4811/Mum/2025 pertains to the quantum proceedings, where the Assessee has challenged the order passed by the National Faceless …
Red Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai
The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo…
Red Hat India Private Limited Vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai
The assessee, Red Hat India Private Limited, is part of the globally renowned Red Hat Group and is ultimately held by Red Hat Inc., USA. The company is engaged in providing open-source software solutions to customers across jurisdictions. T…
Rattan Jodharam Harchwani v/s. Income Tax Officer, Ward – 2(2)
The Assessing Officer received information that the assessee had deposited cash of Rs 4.36 cr. in his bank account with Konark Urban Coop. Bank, Ulhasnagar from 07.11.2013 to 20.04.2015. No return of income was filed. Based on search and se…
M/s. R.M. Bhuther and Co. Vs. National Faceless Appeal Centre
The assessee, M/s. R.M. Bhuther and Co., a partnership firm, filed its original return of income for the Assessment Year 2017-18 declaring total income at Rs.Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Th…