Browse Tax Judgements
Showing 1–9 of 9 judgements · Browse by section & bench
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Sartaj Hotels Apartments and Vilas Private Limited Vs. Income Tax Officer
The Assessee, Sartaj Hotels Apartments and Vilas Private Limited, filed a return of NIL income claiming a current year loss of Rs. 1,27,39,983/-. The assessment was completed under section 143(3) of the Income Tax Act, wherein the Assessing…
Dy. CIT, Aayakar Bhawan, Haryana, Karnal Vs. Nivaya Resources Pvt. Ltd.
The assessee company, Nivaya Resources Pvt. Ltd., is engaged in the business of trading fuel oil, lubricants, and other similar products. It filed its return of income for the assessment year 2017-18 declaring income of Rs. 3.46 crores. Dur…
PTC India Ltd. vs. DCIT
The case involves cross appeals by PTC India Ltd. and the DCIT for the assessment year 2020-21. PTC India Ltd. challenged the disallowance under section 14A read with Rule 8D amounting to Rs.15,68,39,715/-. Additionally, PTC India Ltd. rais…
M/s. Sapphire Fintech Private Limited v/s Deputy Commissioner of Income Tax
The assessee, M/s. Sapphire Fintech Private Limited, is engaged in the business of investment. For the assessment year 2012-13, the assessee filed its return of income declaring a total loss. During the scrutiny assessment, it was observed …
Kaishar Interiors Private Limited vs Deputy Commissioner of Income Tax
The Assessee, Kaishar Interiors Private Limited, is a private limited company engaged in interior designing and allied works. For the Assessment Year 2010-2011, the Assessee filed a return of income declaring a total income of INR 84,53,480…
ITA No. 4754/Mum/2025
The assessee, Lodha Developers Limited, is a company engaged in real estate construction and development. For the assessment year 2016-17, the assessee filed its return of income electronically declaring a total income of Rs. 83,28,22,820/-…
M/s SLK Software Pvt. Ltd. vs. The Asst. Commissioner of Income Tax
The assessee, M/s SLK Software Pvt. Ltd., is a private limited company engaged in providing technological solutions and services. During the assessment years 2017-18 and 2018-19, the assessee earned exempt income in the form of dividends am…
Maithan Alloys Ltd. Vs. DCIT, Cir.1(1)
The Assessing Officer (AO) disallowed an interest expenditure of ₹2,08,45,476/- under section 36(1)(iii) of the Act, noting that the assessee had charged ₹5,57,03,070/- as interest on loan in the profit and loss account. The AO observed tha…
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…