Browse Tax Judgements
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DCIT (OSD), Range 10 vs. M/s. Gulshan Polyols Limited
ITA No.5551/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026
The case involves the selection of M/s. Gulshan Polyols Limited for scrutiny due to an accommodation entry provided by the assessee. The Assessing Officer found that the assessee had taken accommodation sale and purchase entries amounting t…
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Gujarat Trading Co. Vs ITO, Ward-34(1), Kolkata
ITA No.324/Kol/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA8 Dec 2025
The assessee, Gujarat Trading Co., filed its return of income for the assessment year 2018–19 declaring a total income of ₹6,50,120. The case was reopened under section 147 r.w.s. 144B based on information received from the ADIT (Investigat…
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