Browse Tax Judgements
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ACIT vs. Arjun Enterprises Pvt. Ltd.
The assessee filed its return of income declaring an income of Rs.1,25,37,270/- on 30.10.2018 which was processed on 17.05.2019 by the CPC. Subsequently, the case was selected for complete scrutiny through CASS to verify ‘assessee has made …
Zeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
The appellant is a partnership firm coming into existence w.e.f. 31.07.2025 through a deed of partnership executed on that date between two partners Sh. Apurv Jain and Sh. Shlshu Sharma. The assessee made cash deposits of Rs. 67,25,000/- du…
Vinay Homes Pvt. Ltd. vs DCIT
The assessee, Vinay Homes Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (A)-24, New Delhi, which dismissed the assessee's appeal against the assessment order dated 28.12.2021. The assessment order made a…
Ravindra Dhaka vs Pr.CIT, Faridabad
The assessee filed his return of income declaring total income at INR 27,12,580/-. The case was selected for limited scrutiny. During the assessment proceedings, the Faceless AO asked the JAO to provide legible copies of the documents relie…
M/s Makam Industries Pvt Ltd Vs. The Dy. C.I.T
The assessee company filed its return of income for the Assessment Year 2013-14 declaring a total loss. A search was conducted in 2017, leading to reassessment proceedings. The Assessing Officer made an addition of Rs. 2,29,99,339/- under S…
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Krishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
Kavita Gupta vs. Deputy Commissioner of Income Tax, Central Circle-31
The assessee, Kavita Gupta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-30, New Delhi, confirming the assessment order dated 13.02.2024 under section 153C of the Income Tax Act, 1961. The assessee ch…
Dhansamridhi Finance Pvt. Ltd. vs. Asst. CIT
The appeal is filed by Dhansamridhi Finance Pvt. Ltd. against the order of NFAC, Delhi dated 20.02.2025 for the Assessment Year 2011-12. The assessee raised several grounds of appeal including the erroneous addition of Rs. 22,37,61,000/- un…
Booking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation
The assessee, Booking.com B.V., a Netherlands-based company, operates a digital platform for online accommodation reservations hosted on servers outside India. It acts as an intermediary between bookers and accommodations, earning commissio…
Archana Gupta Vs. Income Tax Officer
The assessee filed its return of income on 30.10.2017 declaring income of Rs.2,84,390/-. The case was selected for detailed scrutiny due to quantitative details of principal items of goods traded or raw material as well as finished goods no…
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ITO, Ward-43(1), New Delhi vs. Vinod Kumar Kansal
The assessee, Vinod Kumar Kansal, operating under the name M/s Shree Krishna Jewellers, filed a return of income for assessment year 2017-18 declaring taxable income of Rs 5,05,000. The Assessing Officer noticed cash deposits amounting to R…
Income Tax Officer, Room No.238B, 2nd Floor, C.R. Building, I.P. Estate, Delhi-110002 Vs. Sukam Jewellers Pvt Ltd.
The appellant company filed its return of income for the assessment year under reference declaring total income of Rs.15,13,486/-. Subsequently, the case was selected for scrutiny under CASS and statutory notice under section 143(2) of the …
Income Tax Officer, Sector-12, Bay No.25-28, Urban Estate, Karnal, Haryana-132001 Vs. SHIV SHANKAR RICE MILLS, GOGRIPUR ROAD KARNAL, KARNAL, Haryana-132001
The assessee, a partnership firm, filed its return of income for Assessment Year 2013-14. The case was reopened and reassessed under section 147/144B of the Income Tax Act, 1961. The Assessing Officer made certain additions which were delet…
Gaurav Kathuria vs ACIT
The present appeal is filed by assessee against the order dated 18.09.2024 by Ld. Commissioner of Income Tax (A)-3, Gurgaon in Appeal No.10543/2017-18 passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 08.06.20…
DCIT vs Rajan Kumar
The assessee, Rajan Kumar, is an individual running a proprietorship firm under the name of 'M/s Shipra Engineers and Consultants'. He filed a return of income on 21-03-2013 declaring total income at Rs. 42,50,268/-. The case was selected f…
DCIT vs. Prudential Hotels Pvt. Ltd
The assessee filed its return of income for A.Y. 2017-18 declaring a loss. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had repaid 'advance against equity' to the tune of Rs.13.40 crores, which wa…
Ashok Kumar Jain vs DCIT
An information was received on ITBA System dated 12.03.2021 which was uploaded by DDIT (Inv.), Unit-6(3), New Delhi that assessee had obtained bogus Long Term Capital Gain (LTCG) in the scrip of M/s. Achal Investment Ltd. during the year un…
ACIT vs. M/s Sparsh Property Private Limited
The assessee, M/s Sparsh Property Private Limited, filed its original return of income for AY 2016-17 declaring a net loss. A search and seizure action was carried out in the case of Filatex Group and related entities, revealing that the as…