Browse Tax Judgements
Showing 1–5 of 5 judgements · Browse by section & bench
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Powergrid Rampur Sambhal Transmission Limited vs. Income Tax Officer, Ward 20(1), Delhi
The assessee, Powergrid Rampur Sambhal Transmission Limited, filed its return of income for Assessment Year 2022-23 on 22.09.2022. The return was processed under Section 143(1) of the Income-Tax Act, 1961, wherein only a TDS credit of Rs.3,…
Anil Kumar Gang Vs. Income Tax Officer Ward 16(2)(1), Mumbai
The appellant, Anil Kumar Gang, received back employees’ contribution to the superannuation fund from his employer, Mehsana District Cooperative Milk Producer Union Ltd., after deduction of tax at source amounting to INR 2,12,350. The appel…
The Deputy Commissioner of Income Tax (Exemptions), Circle – 1, Bengaluru. Vs. M/s. Infosys Employee Benefits Trust
The assessee, M/s. Infosys Employee Benefits Trust, established for the welfare of employees, received dividends from Infosys Ltd. on which TDS of Rs. 1,26,91,974/- was deducted. The assessee claimed exemption under section 10(23AAA) of the…
Deputy Commissioner of Income Tax, Circle-10(1), New Delhi Vs. M/s HCL Technologies Limited
The assessee, HCL Technologies Ltd., is engaged in providing, installing, and maintaining networking solutions. The assessee filed its original return of income on 30.11.2017 declaring a loss of Rs. 2,24,48,700/-. This return was revised on…
Deepshikha Trading Company Pvt. Ltd. Vs. ITO, Ward-6(2), Kolkata
The assessee, Deepshikha Trading Company Pvt. Ltd., filed the return of income on 30.09.2018 showing total income of Rs. 16,92,420/-. The case was selected for scrutiny under CASS due to 'amalgamation or demerger during the year' and 'large…