Browse Tax Judgements
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ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Laxmi Chand Aggarwal Vs. ITO
An assessment order was passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 by making certain additions. Aggrieved by the assessment order, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeal …
Saya Buildcon Consortium Pvt. Ltd. vs ACIT
The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,…
DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
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…
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…
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
DCIT, Central Circle-15, New Delhi vs Sumati Garg
The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive gr…
Addl. CIT, Special Range-7, New Delhi vs PEC Ltd. & PEC Ltd. vs DCIT, Circle-19(2), New Delhi
The Revenue’s and the assessee’s appeals arise against the CIT(A)-38, New Delhi’s orders dated 08.01.2018 and 25.06.2019 passed in case No.83/2017-18 and 353/2018-19, in proceedings u/s 143(3) r.w.s. 147 and u/s 143(3) of the Income Tax Act…
Sundeep Dhuper vs. ACIT, Circle-3
The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
Machino Polymers Ltd. vs ACIT
The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the …
ACIT, CC-25 vs. Neena Jain
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi. The impugned assessment order dated 23.04.2021 u/s 153A r.w.s 143(3) of the Income Tax Act, 19…
ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
DCIT, Circle-1(1) Vs. Media Agility India Private Limited
This appeal was preferred by the revenue against the order dated 27.12.2024 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 30.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by ACIT, Ci…
Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio…
Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)
The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
ACIT, Central Circle-4, New Delhi vs M/s Jagatjit Industries Ltd.
The Revenue's three appeals along with assessee's cross objections in former twin cases ITA Nos. 83 to 85/Del/2018 and CO Nos. 97 & 98/Del/2018, for assessment years 2011-12 to 2013-14, arise against the CIT(A)-23, New Delhi’s common order …
NAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
Max Square Ltd. vs ITO
The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Deputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…