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Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)

ITA No.5132/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'H', New DelhiAY 2021-22

The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th

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M/s. Sanko Shoji Co. Ltd. Vs DCIT-International Taxation

ITA No.2245/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘D’: NEW DELHI7 Mar 2025

The assessee, M/s. Sanko Shoji Co. Ltd., a company incorporated in Japan, supplied industrial equipment to Indian companies Suzuki Motor Gujarat Private Limited (SMG) and Maruti Suzuki India Limited (MSIL) during the Assessment Year 2020-21

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M/s. Shree Salasar Commercial Company Private Limited Vs. I.T.O Ward-10(1), Kolkata

ITA No.: 1131/KOL/2024INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA30 Jan 2026

The assessee, M/s. Shree Salasar Commercial Company Private Limited, filed its return of income showing 'NIL' income. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) due to the large share premium receiv

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Income Tax Officer, Ward-19(3)(1) vs Raashi Sawhney

ITA No. 7089/Mum/2025, 7090/Mum/2025, 7091/Mum/2025Income Tax Appellate Tribunal, Mumbai 'D' Bench13 Jan 2026

The assessment was completed under sections 147, 144, and 144B of the Income Tax Act, 1961, where the Assessing Officer (AO) brought to tax a sum of Rs. 8,81,25,000/- under sections 69 and 115BBE of the Act as 'unexplained investments'. The

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Adidarshan Tradewing Private Limited Vs. I.T.O., Ward -12(2), Kolkata

I.T.A. No.: 1716/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata21 Jan 2025

The assessment proceedings were initiated against the assessee company under sections 143(3) and 263 of the Income Tax Act, 1961, following a notice issued on July 5, 2019. Despite multiple opportunities provided for compliance, the assesse

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