Browse Tax Judgements
Showing 1–12 of 12 judgements · Browse by section & bench
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Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Hindustan Trust Pvt. Ltd. vs. Income Tax Officer
The assessee, Hindustan Trust Pvt. Ltd., is a private limited company engaged in the wholesale trading of drugs and medicines. The return of income for the assessment year 2017-18 was filed on 02.10.2017 declaring a total income of Rs. 26,1…
M/s. S S Group (P) Ltd. vs. Assistant Commissioner of Income Tax, Circle-4(1)
The relevant facts giving rise to these appeals are that the appellant assessee has claimed depreciation of Rs.30,12,79,256/- and Rs.35,18,94,170/- in AY 2015-16 and 2016-17 respectively on acquired/created goodwill pursuant to the scheme o…
Express Freight Railway Consortium vs. DCIT
This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc…
Smt. Urmila Dhelia v/s Income Tax Officer
The assessee, Smt. Urmila Dhelia, a member of the MIG Co-operative Housing Society (Bandra East), Group IV Ltd, entered into a tripartite development agreement dated 17.09.2010 with M/s. Keystone Realtors Pvt. Ltd. and Rustomjee Constructio…
Kalpana Nitin Shah Vs. ITO 19(2)(2)
The assessee, Kalpana Nitin Shah, did not file her return of income for the relevant year. Information in the NMS Module indicated that she sold an immovable property for Rs. 55,00,000/- during AY 2011-12. Since no ITR was filed within the …
Efkon India Private Limited vs. DCIT, Circle-14(1)(2)
The assessee, Efkon India Private Limited, filed its return of income declaring a total loss of Rs. 2,35,22,245. The return was selected for scrutiny, and after issuing notices and obtaining necessary information, the Assessing Officer (AO)…
Procter & Gamble Hygiene and Health Care Limited vs. Assessment Unit, National Faceless Assessment Centre, Delhi
The appeal was filed by Procter & Gamble Hygiene and Health Care Limited against the order dated 31/03/2025 passed by the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2015-16. The assessee challenged the reopen…
Ashok Parshad Gupta vs. DCIT, Central Circle 20
The assessee, Ashok Parshad Gupta, is engaged in the business of chemicals. A search and seizure operation was conducted by the Investigation Wing on 01.12.2018 in Faquir Chand Lockers and Vaults Pvt. Ltd. group of cases, where the assessee…
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…
Sri.Veeranna Murthy Raghavendra Deekshith vs. The Income Tax Officer
The assessee, Sri.Veeranna Murthy Raghavendra Deekshith, is a wholesale and retail distributor of Cadbury products in North Bangalore. For the assessment year 2017-18, he declared a taxable income of Rs.10,06,240/-. His income comprised a l…