Browse Tax Judgements
Showing 1–20 of 39 judgements · Browse by section & bench
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Vedanta Limited v. Assistant Commissioner of Income Tax
Vedanta Limited, engaged in the business of manufacture and sale of aluminum and commercial power generation, filed its return of income for A.Y. 2010-11 and 2012-13. The Assessing Officer (AO) initiated reassessment proceedings under Secti…
M/s Krishak Bharati Cooperative Ltd. vs Asst. CIT, Central Circle-30
The assessee, M/s Krishak Bharati Cooperative Ltd., filed an appeal against the order of the Ld. CIT(A) confirming disallowance of Rs. 8,50,90,660/- under Section 14A of the Income Tax Act, 1961 and disallowance of Rs. 68,37,523/- claimed b…
REC Limited vs. ACIT – 10 (OSD), JCIT – 10 (OSD)
The assessee, REC Limited, is engaged in providing long-term finance for rural electrification. The case involves multiple appeals for different assessment years (2018-19, 2019-20, 2020-21, 2021-22) concerning deductions under Section 36(1)…
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 …
Secured Home Finance Ltd. Vs. PCIT-5, Kolkata
The assessee company, Secured Home Finance Ltd., filed its return of income declaring a total loss of Rs. 3,98,506/-. The return was selected for scrutiny. The Assessing Officer (AO) made additions under section 14A of Rs. 34,314/- and Rs. …
DCIT, Circle 11(1), Kolkata Vs. M/s. Placid Limited
The case involves additions under section 68 and disallowance under section 14A of the Income Tax Act, 1961, made by the Assessing Officer. The Commissioner of Income Tax (Appeals)-NFAC, Delhi quashed the assessment order dated 16.03.2013. …
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 …
ITA No.2705/Del/2015
The assessee, Skyline Engg. Contracts (India) P. Ltd., is a private limited company engaged in construction business. The return of income for the year under appeal (AY 2011-12) was filed on 30th September, 2011 declaring a total income of …
M/s. SIEL Limited vs. DCIT, LTU-1
The assessee, M/s. SIEL Limited (now known as Mawana Sugars Ltd.), filed seven appeals against the orders of the Commissioner of Income Tax (Appeals)-22, New Delhi, for Assessment Years 2003-04, 2006-07, 2011-12 to 2015-16. The Revenue also…
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…
M/s. Sauda Securities Pvt. Ltd Vs. DCIT
A search and seizure operation was conducted under section 132 of the Income-tax Act, 1961 at the residential and business premises of M/s. SRS Group on 09.05.2012. The case of the assessee was centralized vide order under section 127 of th…
Raunaq EPC International Ltd. Vs PCIT(Central)
This appeal by Raunaq EPC International Ltd. for Assessment Year 2018-19 arises against the PCIT(Central), Delhi-1’s order dated 11.03.2024, in proceedings under section 263 of the Income Tax Act, 1961. The assessee challenges the revision …
RS India Wind Energy Pvt. Ltd. Vs. ACIT
The case involves three appeals filed by RS India Wind Energy Pvt. Ltd. against the order passed by CIT(A)-7, New Delhi, arising from the order passed by the Assessing Officer for the assessment years 2014-15, 2013-14, and 2014-15. The appe…
IFCI Infrastructure Development Ltd. vs Addl/Jt. CIT Range-4, New Delhi
The assessee, IFCI Infrastructure Development Limited, is a company engaged in property development and running service apartments under the name 'Frazer Suites' in New Delhi. For the assessment year 2012-13, the assessee filed its return o…
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…
Mrs. Ratna Chadha Vs. Comm. of Income Tax
The case involves multiple issues regarding additions made by the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)) in the assessment of Mrs. Ratna Chadha's income for the Assessment Year 2009-10. The issues pertain t…
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…