Browse Tax Judgements
Showing 1–7 of 7 judgements · Browse by section & bench
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Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
M/s B G Steels Pvt Ltd.
The assessee, BG Steel Pvt. Ltd., filed its return for A.Y. 2012-13 declaring a total income of Rs. 38,34,130/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, based on information from the Investigat…
Ankit Jain vs ACIT
The survey under section 133A of the Income Tax Act was conducted on the business premises of the assessee on 07.11.2019, which was subsequently converted into a search action under section 132 of the Act on 08.11.2019. The assessee had fur…
Melco Sales Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessment of Melco Sales Private Limited was reopened by issuing notice under section 148 of the Income Tax Act, 1961 due to information received from credible sources about cash deposited in dubious accounts. These accounts were found…
Bidyut Prakas Bhattacharya Vs. I.T.O., Ward-52(1), Kolkata
The assessee, Bidyut Prakas Bhattacharya, filed his income tax return for assessment year 2018-19 on 12 February, 2019, claiming foreign tax credit (FTC) amounting to Rs. 6,39,970 which was paid in Kenya against salary income from Kenya. Th…
Gautam Techno Sanitation Pvt. Ltd. Vs. DCIT, Circle-10(1), New Delhi
The assessee, Gautam Techno Sanitation Pvt. Ltd., engaged in Plumbing and Fire Fighting Contract works, filed its Income Tax Return on 01.11.2014 declaring income of Rs.1,06,45,280/-. The case was picked up for scrutiny due to a mismatch in…
Bloomsbury Publishing India Private Ltd. vs. Addl.CIT
The assessee, Bloomsbury Publishing India Private Ltd., is engaged in the business of printing and publishing. It filed its return of income declaring a loss of Rs.1,19,17,501/- for the assessment year 2016-17. The case was selected for lim…