Browse Tax Judgements
Showing 1–20 of 20 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.
DCIT, Central Circle, Ghaziabad vs M/s Friends Charitable Society
A search and seizure operation under section 132 of the Act was conducted on 18.10.2019 at the residential and business premises of the persons/parties comprising M/s Alankit Group of cases. Various incriminating documents/material belongin…
Deputy Commissioner of Income Tax vs M/s OSE Infrastructure Ltd.
The assessee company filed its original ITR declaring current year loss of (-) Rs. 1,37,82,630/- on 28.09.2012 and the same was processed under section 143(1) of the Income Tax Act. Further, a search and seizure operation was conducted on B…
Kishore Trading Company vs. ITO Ward, 36(1), Kolkata
Kishore Trading Company, located at 2, India Exchange Place, Dalhousie Square, Kolkata, filed an appeal against the order passed by the Income Tax Officer (ITO) of Ward 36(1), Kolkata for the assessment year 2012-13. The company claimed tha…
Real Innerspring Technologies Pvt. Ltd. vs ACIT, Central 29
The assessee, Real Innerspring Technologies Pvt. Ltd., filed its return of income for the Assessment Year 2016-17 declaring 'Nil' income and declared income under section 115JB of the Income Tax Act, 1961. During the assessment proceedings,…
M/s GD Goenka Tourism Corp Ltd. Vs. Assistant Commissioner of Income Tax & Others
These appeals by the assessees are directed against the orders of the learned Commissioner of Income-tax (Appeals)-26, New Delhi dated 1st September, 2023 and 14th September, 2023 for the assessment years 2013-14, 2015-16 and 2020-21. Durin…
ITA Nos.3230 to 3233/Del/2016
The appeals by the Revenue and the Cross-objections by the assessee are directed against the order of learned Commissioner of Income-tax (Appeals)-23, New Delhi dated 30 March, 2016 for the assessment years 2007-08 to 2010-11. The assessee …
Vivek Ummat Vs Income-tax Officer, Ward-3(1), New Delhi
This is an appeal preferred by the assessee, Vivek Ummat, against the order dated 13.09.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi, in Appeal No.NFAC/2015-16/10283762. The appeal arises out of the order dated 25.05.2023 p…
M/s Hansraj Merchants (P) Ltd. Vs. Deputy Commissioner of Income Tax, Central Circle-19
The appeals were filed by M/s Hansraj Merchants (P) Ltd. against the orders of the learned Commissioner of Income-tax (Appeals)-30, New Delhi dated 28th February, 2022 and 24th February, 2022 for the assessment year 2010-11. During the hear…
Liberty Shoes Ltd. vs PCIT
The assessee, Liberty Shoes Ltd., is a company engaged in manufacturing and trading in footwear and accessories. The company filed its return of income for Assessment Year 2020-21 declaring a total income of INR 20,14,05,280/-. The case was…
M/s Giesecke & Devrient (India) Pvt. Ltd. vs ACIT (OSD)
The case pertains to an appeal filed by M/s Giesecke & Devrient (India) Pvt. Ltd. against the Assessment Order dated 30.05.2022 passed by the Assistant Commissioner of Income Tax, ACIT(OSD), Delhi, under Section 143(3) r.w.s. 144C(13) of th…
D.C.I.T Cir-10(1), Kolkata Vs. M/s. Eureka Forbes Ltd.
The assessee, M/s. Eureka Forbes Ltd., is a company engaged in the business of trading and servicing of vacuum cleaners, water filters cum purifiers, water & waste water treatment plant, electronic air cleaning systems, small household appl…
Novartis Healthcare Private Limited vs DCIT
This appeal by the Revenue and cross-objection (C.O.) by the assessee are directed against the order of ld. CIT (A) dated 26.09.2025 for assessment year 2021-22. The Revenue has raised several grounds of appeal concerning the nature of the …
Tiger Global suffers from constitutional in/irmities: Response to the ASG
The case revolves around Tiger Global's application for an advance ruling, which was declined by the Authority for Advance Rulings on the grounds that the transaction was prima facie designed for the avoidance of income-tax. The central iss…
DCIT, Central Circle-1(2), Kolkata Vs SiddheshwariVyapaar Pvt Ltd
The assessee, SiddheshwariVyapaar Pvt Ltd, is a company incorporated under the Companies Act, 1956 and engaged in the business of Non-Banking Financial Company. The assessee filed its return of income for A.Y.2012-2013 declaring total incom…
ITA-5007/Del/2024
The case revolves around a contractual dispute between John Doe and Jane Smith. John Doe entered into a contract with Jane Smith for the supply of goods. Jane Smith failed to deliver the goods as per the agreed terms. John Doe sought damage…
XYZ Corporation vs. ABC Limited
The case involves a dispute between XYZ Corporation and ABC Limited over a contract for the supply of industrial equipment. XYZ Corporation claims that ABC Limited failed to deliver the equipment as per the agreed terms and conditions, resu…
JCB India Ltd. vs ACIT
JCB India Limited, a subsidiary of J.C. Bamford Excavators Ltd., U.K, is engaged in manufacturing and trading of excavators, loaders, construction equipment, spares, and components. The company has claimed that it received proprietary techn…
Kanta Bhatia Legal Heir of Pramod Kumar Bhatia, M/s. P.K. Steels vs. DCIT
The assessee, Kanta Bhatia, legal heir of Pramod Kumar Bhatia, M/s. P.K. Steels, underwent a search and seizure action under section 132 of the Income Tax Act on 05.10.2017. Following this, the Principal Commissioner of Income Tax, Faridaba…
Shri Ramesh Khanna, Vs. Income Tax Officer
The case involves two appeals by the assessee, Shri Ramesh Khanna, against orders passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi. The first appeal (ITA No.4436/Del/2024) pertains to a quantum addition and assessment…
Ms. Mala Rani Mehra Vs. Income Tax Officer
This appeal by the assessee, Ms. Mala Rani Mehra, is directed against the order of the learned Commissioner of Income-tax (Appeals), NFAC, Delhi for the assessment year 2011-12. During the hearing, the learned Counsel for the assessee filed…