Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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DCIT, Circle-25(1), New Delhi vs. Telecom Consult India Ltd.
This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], Delhi’s DIN and order no. ITBA/APL/M/250/2019-20/1019615787(1), dated 18.10.2019 involving proceedings u…
LIFELONG REAL ESTATE PRIVATE LIMITED vs. DCIT, CIRCLE 13(1)
The assessee is engaged in the business of real estate activities. Assessee filed return of income declaring its total income at Rs. 2,13,27,837/- and at book profit of Rs. 3,09,69,622/- as per the provisions of Section 115JB of the Income …
Tata Consumer Products Limited vs. JCIT (IN SITU) & DCIT, Cir -4
These cross appeals are preferred by the assessee and Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-22 (hereinafter referred to as the 'Ld. CIT(A)') even dated 30.05.2023 for the AY 2010-11 & 2011-12 respect…
GREENKO RENEWABLE POWER (P) LTD., VS. PCIT (CENTRAL)
The assessee, GREENKO RENEWABLE POWER (P) LTD., filed its return of income for the assessment year 2017-18 declaring income of Rs. 80,61,630/-. The case was selected for complete scrutiny, and after considering the replies submitted by the …
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…
SICPA INDIA PRIVATE LIMITED vs. Additional Joint Deputy ACIT & DCIT
The case involves four appeals filed by SICPA INDIA PRIVATE LIMITED and the Revenue against different orders of the Ld. CIT(Appeals)-24, New Delhi for the assessment years 2016-17, 2017-18 & 2018-19. The primary dispute is regarding the dis…
ICRA Ltd. Vs. DCIT
These appeals are filed by the assessee, ICRA Ltd., for the assessment years 2013-14, 2017-18, 2018-19, and 2020-21, and an appeal by the Revenue for the assessment year 2013-14 against different orders of the Learned Commissioner of Income…
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…
DCIT Vs. Sterling Agro Industries Ltd.
The Assessee company, Sterling Agro Industries Limited, was engaged in the business of manufacturing diary products under the brand name of 'NOVA' and generation of wind-based electricity. The Assessee filed its Original return of income on…
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…
DCIT, Circle-19(1), Delhi Vs. Outsourcepartners International Pvt. Ltd.
These Revenue’s and assessee’s cross appeals ITA Nos.5808/Del/2024 and 5975/Del/2024 for assessment year 2018-19 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s D…
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 …
Ladderup Finance Limited vs. Circle 14(1)(1), Mumbai
The assessee, Ladderup Finance Limited, is a company engaged in investment and finance and financial and management consultancy. It filed its return of income for the year 2015-16 declaring a total income of Rs. 73,59,060/-. The case was se…
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 Bluediamond Tracom Pvt Ltd Vs ITO Ward-3(1), Kolkata
The assessee, M/s Bluediamond Tracom Pvt Ltd, had made an investment in equity shares. During the assessment proceedings for the Assessment Year 2014-2015, the Assessing Officer disallowed the investment under Section 14A read with Rule 8D,…
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…
ITA No. 4890/Del/2024 Vinay Dua (A.Y. 2018-19)
The assessee, Vinay Dua, proprietor of M/s Gemini Industrial Corporation, filed a return of income for A.Y. 2018-19 declaring a total income of Rs 6,38,61,730/-. The case was selected for scrutiny, and statutory notices were issued. During …
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…