Browse Tax Judgements
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Karan Motors Pvt. Ltd. vs Central Circle- 27
The appeal is preferred by the assessee against the order dated 10.09.2024, passed by Addl/JCIT(A)-1, Siliguri u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2018-19/10076309 for A.Y. 2019-20. The appeal was time-barred by 301 days…
Timble Technologies Pvt. Ltd. vs. Assessing Officer
The assessee filed ITR of net amount payable as Nil for AY 2021-22, claiming deduction of Rs.4,20,06,119/- u/s 80IAC of the Act. The CPC refused the rebate u/s 80IAC and created demand of Rs.60,67,357/-. The assessee appealed before the Ld.…
Aakash Bhardwaj vs AO Circle-1
The assessee is engaged in the business of providing industrial manpower to his clients and had filed its return for A.Y. 2024-25 on 07.11.2024. Subsequently, the assessee revised its return on 15.01.2025, declaring income of Rs. 25,41,180/…
Indian Forest Industries P. Ltd. Vs. Income Tax Officer, Ward-12(1)
The assessee filed its original return of income for AY 2018-19 on 29.09.2018. At the time of filing Audit Report, the Auditors inadvertently marked 'Yes' instead of 'No' in Column 14.b against the query 'deviation from the method of valuat…
Institute of Rehabilitation v. Exemption, Ward 1(2)
The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12A…
MBD Printographics Private Ltd. vs. DCIT
The assessee, MBD Printographics Private Ltd., filed an appeal against the order of the Ld. Commissioner of Income-tax (Appeals), Mumbai, denying the benefit of the new tax regime under Section 115BAA of the Income Tax Act, 1961 due to non-…
Sankalp Society vs Income Tax Officer(E)
The assessee’s twin appeals for Assessment Years 2014-15 and 2018-19 arise against the Ad dl./JCIT(A)-1, Ahmedabad’s DIN & order No. IT BA/AP L/S/250/2025-26/1084344501(1) & 1084344609(1) dated 02.01.2026, in proceedings u/s 143(1) of the I…
The Federation of Indian Publishers vs Income Tax Officer
The assessee’s appeal for Assessment Year 2024-25 arises against the Addl./JC IT(A), Agra’s DIN & order No. ITBA/APL/ S/250/2025-26/1079012042(1) dated 29.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The assessee is aggri…
Eradicatus Infectus Pvt. Ltd. vs. DCIT
The assessee-company, Eradicatus Infectus Pvt. Ltd., incorporated on 04.12.2019, is engaged in the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. The company filed its Income Tax Return for AY 2023-24 …
Amrit CSR Foundation vs Income Tax Officer
The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…
Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
A Sirkar Co. Jewellers Pvt. Ltd. Vs. D.C.I.T., Circle - 12(1), Kolkata
This is an appeal preferred by the assessee, A Sirkar Co. Jewellers Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi, dated 22.09.2023 for the Assessment Year 2017-18. The assessee filed the appeal with a delay of …
Bansal Foundation
The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL…
Abhishek Kanoria vs Income Tax Officer
The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed t…
Dy. CIT, Circle 4(1) Vs. Tide Water Oil Co. (India) Ltd.
The assessee, Tide Water Oil Co. (India) Ltd., engaged in the business of manufacturing and marketing of Lubricating oils, Greases and Wind Power, filed the return of income on 23.11.2015, declaring total income at ₹214,71,41,320/-. The ret…
B.S. Sponge Pvt. Ltd. Vs ADIT, CPC Bengaluru
The assessee, B.S. Sponge Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-27, passed under section 250 of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee had file…
M/s. S.P. Jaiswal Estates Pvt. Ltd. Vs DCIT, Central Circle-2(4), Kolkata
The assessee, M/s. S.P. Jaiswal Estates Pvt. Ltd., filed its return of income along with an audit report for the assessment year 2018-19. The Central Processing Centre (CPC), Bengaluru issued an intimation under section 143(1) of the Income…
Landis +Gyr Limited Vs. DCIT, Cir.1(1)
The assessee, Landis +Gyr Limited, filed its return of income on 29.12.2022 declaring total income at ₹nil but claimed a loss to be carried forward at ₹20,95,41,402/-. The return was processed under section 143(1) of the Act, and the claime…
Ozone Pharmaceuticals Limited Vs. DCIT
The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…