Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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Lava International Ltd. vs Assessment Unit
The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Alfa Modern Mobiles Pvt. Ltd. vs ITO
The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad
The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The…
M/s. S S Group (P) Ltd. vs. Assistant Commissioner of Income Tax, Circle-4(1)
The relevant facts giving rise to these appeals are that the appellant assessee has claimed depreciation of Rs.30,12,79,256/- and Rs.35,18,94,170/- in AY 2015-16 and 2016-17 respectively on acquired/created goodwill pursuant to the scheme o…
M/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Asha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata
This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti…
M/s. Rallis India Ltd. vs. The Dy. Commissioner of Income Tax
M/s. Rallis India Ltd. filed two appeals against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, dated 27-09-2025, pertaining to Assessment Years 2021-22 & 2023-24. The appeals ra…
Manisha Devnani Vs. INT Tax Ward 2(1)(1)
This appeal was filed by Manisha Devnani against the assessment order dated 18.04.2024 passed by the Income-tax Officer (International Taxation), Ward 1(1), Mumbai, under section 147 read with section 144C(3) of the Income-tax Act, 1961, fo…
Kalpana Nitin Shah Vs. ITO 19(2)(2)
The assessee, Kalpana Nitin Shah, did not file her return of income for the relevant year. Information in the NMS Module indicated that she sold an immovable property for Rs. 55,00,000/- during AY 2011-12. Since no ITR was filed within the …
Balaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The a…
Procter & Gamble Hygiene and Health Care Limited vs. Assessment Unit, National Faceless Assessment Centre, Delhi
The appeal was filed by Procter & Gamble Hygiene and Health Care Limited against the order dated 31/03/2025 passed by the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2015-16. The assessee challenged the reopen…
M/s Palo Alto Networks India Technologies Private Limited Vs. The Dy. Commissioner of Income Tax (Appeals)
The assessee, M/s Palo Alto Networks India Technologies Private Limited, is a private limited company engaged in providing software development services and information technology-enabled services to its overseas group entities. During the …
Harish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi
The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur…
Kreuz Subsea Technologies Pte. Ltd. Vs. ACIT
Kreuz Subsea Technologies Pte. Ltd. filed an appeal against the final assessment order dated 26/03/2021 passed by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(2)-Delhi under Section 143(3) read with Section 1…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…
Tajpur S.K.U.S Ltd. Vs. DCIT, CPC, Bengaluru
The assessee, Tajpur S.K.U.S Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal wa…
Maruti Multichem Pvt. Ltd. vs. The DCIT
The assessee, Maruti Multichem Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 declaring a total income of Rs. 1,79,06,740/-. The case was reopened on the basis that the assessee had received bogus loans and advances f…
M/s. Nihal Projects Vs. ITO
The assessee, M/s. Nihal Projects, filed its return of income for the assessment year 2017-18 on 03.11.2017, declaring a total taxable income of Rs. 3,28,650/-. The case was selected for scrutiny, and notices under section 143(2) of the Inc…
Sri.Veeranna Murthy Raghavendra Deekshith vs. The Income Tax Officer
The assessee, Sri.Veeranna Murthy Raghavendra Deekshith, is a wholesale and retail distributor of Cadbury products in North Bangalore. For the assessment year 2017-18, he declared a taxable income of Rs.10,06,240/-. His income comprised a l…