Browse Tax Judgements
Showing 1–14 of 14 judgements · Browse by section & bench
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Baakir Real Estates Private Limited vs Income Tax Officer
The assessee, Baakir Real Estates Private Limited, made a payment of Rs.10,91,970/- to HUDA as External Development Charges (EDC) without deducting TDS. The Assessing Officer raised a demand of Rs.21,839/- under section 201(1) and Rs.17,908…
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. …
M/s Base Exports Pvt. Ltd. Vs Income Tax Officer, Ward-73(3), New Delhi-110092
The case involves an appeal by M/s Base Exports Pvt. Ltd. against the order of the Addl./JCIT(A)-1, Vadodara, dated 04.06.2025, in proceedings under section 201(1A) of the Income Tax Act, 1961. The assessee did not appear for the hearing, a…
M/s. Guptajee & Company vs. Assistant Commissioner of Income Tax
The Assessee, M/s. Guptajee & Company, sold a 'Lal Dora Property' at Badli, Samepur, Delhi, built on agricultural land during the year under consideration for Rs. 16,75,00,000/-. The Assessee filed a return of income declaring income at Rs.…
ITA No. 5693/Mum/2025 & CO No. 306/MUM/2025 (A.Y. 2013-14)
The assessee company, Pfizer Limited, is engaged in the business of manufacturing and trading of pharmaceutical drugs and medicine. A survey under section 133B(2) of the Income-tax Act, 1961 was conducted on 24.08.2018. During the proceedin…
DCIT (TDS)-2(3), Mumbai Vs. Tata Play Limited
The assessee, Tata Play Limited, is engaged in providing Direct to Home (DTH) services. The Assessing Officer (AO) raised a demand for non-deduction of Tax Deducted at Source (TDS) on various payments made by the assessee, including discoun…
Tapas Kumar Sarkar Vs. CIT(A), NFAC I.T.O., Ward-50(1), Kolkata
The assessee, Tapas Kumar Sarkar, filed his return of income showing a total income of ₹6,49,930/-. Proceedings under section 147 of the Income Tax Act were initiated as the assessee had not deducted tax at source on certain payments liable…
Keshvan Jewellers vs. ACIT, Circle-32, Kolkata
The assessee, Keshvan Jewellers, filed its return of income for the assessment year 2009-10 declaring a total income of ₹74,81,790/-. During scrutiny proceedings under sections 143(2) and 142(1) of the Income-tax Act, 1961, the Assessing Of…
Chhaya Prakashani Ltd. Vs. ITO(TDS), Ward 1(2)
A survey action under Section 133A of the Income Tax Act was conducted in the office premises of Chhaya Prakashani Ltd. During the survey, it was noticed that M/s Publishing Services Pvt. Ltd. was paid ₹39,42,543/- as composing charges. The…
Singh Construction Corporation Vs. DCIT, Central Circle -2
The case of the assessee, Singh Construction Corporation, was selected for limited scrutiny for verification of genuineness of expenses (large payment made u/s 194C) to persons who had not filed the return of income. The assessee submitted …
Karambir Singh Vs The Income-tax Officer
The assessee, Karambir Singh, filed his Return of Income for the Assessment Year 2015-16 declaring an income of Rs. 16,83,120/-. The return was selected for scrutiny assessment and the assessment under section 143(3) was completed on the re…
Subhashish Chatterjee vs. ITO, Ward 28(3)
This appeal by the assessee, Subhashish Chatterjee, emanates from the order of the Addl/JCIT(A)-13, Mumbai in Appeal No. CIT(A), Delhi – 10/10092/2020-21 dated 05.03.2024. The assessment/process of return was made by the CPC, Bangalore unde…
Eminence Township (India) Pvt. Ltd vs. CIT(TDS)
The assessee, Eminence Township (India) Pvt. Ltd, is a builder that made payments of Rs. 70 lakhs towards External Development Charges (EDC) to Haryana Urban Development Authority (HUDA) on 29-12-2014, relevant to assessment year 2015-16. T…
Bikash Kumar Mondal
The assessee, Bikash Kumar Mondal, is a proprietary concern running a business of marble and granite under the name M/s. Shivam Marble. During the assessment year 2010-2011, he filed his return of income declaring a total income of Rs.8,61,…