Browse Tax Judgements
Showing 21–23 of 23 judgements · Browse by section & bench
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Shashi Kant Chaurasia Vs. DCIT
The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon…
Ambuja Neotia Hotel Ventures Ltd. vs. DCIT, Circle 8(1)
During the assessment year 2014-15, the assessee, Ambuja Neotia Hotel Ventures Ltd., earned exempt income of Rs.3,929/- by way of dividend income. The assessee suo moto disallowed Rs.13,355/- as expenditure incurred in relation to earning o…
Nand Lal Popli, Vs. The D.C.I.T.
The assessee, Nand Lal Popli, is a civil contractor who declared his profits under section 44AD of the Income Tax Act, 1961, amounting to Rs. 3,02,050/- against gross receipts of Rs. 37,75,444/-. The Assessing Officer inferred that the asse…