Browse Tax Judgements
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Lava International Ltd. vs Assessment Unit
The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Late Smt. Shashi Mittal vs Assessing Officer, Ward-2(3)
The assessee had reportedly sold shares of CCL International Ltd. for Rs.1,69,67,437/-. The assessee had bought these shares for Rs.66,000/- and declared Long Term Capital Gains under section 10(38) of the Act amounting to Rs.1,69,01,437/-.…
DCIT, Circle-19(1), Delhi. Vs. Vivek Sehgal
A search and seizure operation was conducted under Section 132 of the Income Tax Act, 1961 by the Investigation Wing, Delhi on 02.03.2022 on Gaur group of companies including the company of the assessee. During the search, a pen drive was f…
ITO Ward-34(1) vs Sunil Dutt Saini
The assessee did not file its return for A.Y. 2017-18. The Assessing Officer noticed that the assessee had made cash deposits of Rs. 65,92,72,677/- in a current account and received commission/brokerage amounting to Rs. 2,751/-. The assesse…
ITO vs Naresh Kumar Aggarwal
The assessee is an individual engaged in the business of manufacturing footwear and footwear components under the name M/s. Ajay Plastic Industries. The assessee declared a loss of INR 1,25,11,337/- in his return of income for AY 2016-17. T…
ACIT vs Techno FAC Contracts Private Ltd
The assessee company filed its original return for A.Y.2017-18 declaring income of Rs. 99,75,480/-. The case was selected for scrutiny, and the assessee was required to submit requisite evidences to prove the identity and creditworthiness o…
Income Tax Officer, Ward-51(5), Delhi vs. Vipin Mittal
The appeal in ITA No.5457/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 21.06.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 dated 06.12.2019 …
Income Tax Officer, Rohtak vs Vijender Goyal
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 02.08.2024, which deleted additions made by the Assessing Officer in the assessment order dated 26.12.2…
Sushma Prakash vs ACIT
The assessee filed her return for A.Y. 2018-19 declaring total income of ₹ 4,87,24,070/-. Assessee is engaged in the business of real estate and declared income from various projects following ‘Percentage Completion Method’. During scrutiny…
Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida
The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi…
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Harsimron Singh Sandhu vs. Deputy Commissioner of Income Tax, CPC, Bengalore
The assessee, Harsimron Singh Sandhu, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the intimation order passed u/s 143(1…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Assistant Commissioner of Income Tax, Circle 10(1), R. No. 389A, 3rd Floor, CR Building, IP Estate, Delhi 110001 Vs. Jindal Poly Films Limited, 19th K.M. Hapur, Bulandshahar Road, P.O. Gulaothi, Bulandshahar, Uttar Pradesh 203408
The assessee/respondent is engaged in the business of manufacturing Polyester chips, Biaxially Oriented Polyester Film, Biaxially Oriented Poly Propylene Film, Metalized Film and PVDC Films. The assessee filed its return of income for AY 20…
Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
M/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)
The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p…
M/s A2Z Maintenance and Engg. Services Ltd. vs DCIT
The appeals pertain to the assessment years 2011-12 to 2013-14. The assessee, M/s A2Z Maintenance and Engg. Services Ltd., filed appeals against the orders passed by the ld. CIT(A)-3, Gurgaon, confirming certain additions made by the Assess…
Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Raidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…