Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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Ladhuram Toshniwal & Sons Pvt. Ltd. Vs. ACIT, CC-4(4), Kolkata
The assessee, Ladhuram Toshniwal & Sons Pvt. Ltd., filed its return of income for Assessment Year 2018-19 declaring a total income of Rs. 99,27,760/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were iss…
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…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
Ms. Ruchi Jain Vs Assessing Officer
The assessee, Ms. Ruchi Jain, filed her return for A.Y. 2012-13 declaring an income of Rs. 1,52,44,610/- from the business of manufacturing and export of handloom goods. The original assessment was completed on 30.01.2015 at an income of Rs…
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
M/s. Ashapura Developers Vs. ACIT Circle-1, Thane
The assessee, M/s. Ashapura Developers, a partnership firm engaged in the business of builder and developer, filed its return of income for the assessment year 2014-15 declaring a total income of Rs. 21,67,520/-. The case was selected for s…
Ladderup Finance Limited vs. Circle 14(1)(1), Mumbai
The assessee, Ladderup Finance Limited, is a company engaged in investment and finance and financial and management consultancy. It filed its return of income for the year 2015-16 declaring a total income of Rs. 73,59,060/-. The case was se…
Maithan Alloys Ltd. Vs. DCIT, Cir.1(1)
The Assessing Officer (AO) disallowed an interest expenditure of ₹2,08,45,476/- under section 36(1)(iii) of the Act, noting that the assessee had charged ₹5,57,03,070/- as interest on loan in the profit and loss account. The AO observed tha…
Income Tax Officer, Ward 16(3), New Delhi vs. M/s Mauve Star Realtors Pvt. Ltd.
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-6 Delhi, which had deleted certain disallowances and additions made by the Assessing Officer (AO). The AO had disallowed interest expen…
ACIT, Circle 25 (1) vs. Vipul Limited
The assessee, Vipul Limited, filed its return of income for Assessment Year 2007-08 declaring an income of Rs.67,58,29,846/-. Subsequently, the assessee revised its return declaring a total income of Rs.71,13,29,746/-. The assessment was co…