Browse Tax Judgements
Showing 1–16 of 16 judgements · Browse by section & bench
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Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida
The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi…
Beacon Higher Education Services Pvt Ltd VS ACIT; DCIT VS Beacon Higher Education Services Pvt Ltd
The assessee filed returns for A.Y. 2016-17 and 2017-18. The case was selected for scrutiny and the assessment was completed with disallowance of depreciation claimed on non-compete fee. The assessee claimed depreciation on non-compete fee …
GAURAV GUPTA VS. NATIONAL E-ASSESSMENT
This appeal has been filed by the Assessee, Gaurav Gupta, against the order dated 21.6.2024 passed by the NFAC, Delhi for the assessment year 2016-17. The appellant's representative, Shri Rajat Garg, CA, argued that the Assessing Officer (A…
NTT Communications India Network Services Pvt. Ltd. vs DCIT
The assessee company, NTT Communications India Network Services Pvt. Ltd., was incorporated on 13 April 2015 and is engaged in providing NLD (National Long Distance) services in India. The company filed its return of income on 18 January 20…
Myth Media Solution Pvt Ltd vs AO
The assessee company, Myth Media Solution Pvt Ltd, filed an original return declaring income of Rs. 39,21,680/-. The return was processed under section 143(1) and the income as per intimation was determined at Rs. 41,13,210/-. Subsequently,…
Manoj Kumar vs ITO
The assessee, Manoj Kumar, filed his return of income for the Assessment Year 2018-19 declaring a total income of INR 5,12,820/-. The case was re-opened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, due to the…
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…
Sheth Realtors vs. Assistant Commissioner of Income Tax
The assessee, Sheth Realtors, a partnership firm engaged in the development and construction of real estate, filed its return of income for the assessment year 2018-19 on 08/10/2018, declaring Nil income. The return was selected for complet…
Rudra Infra Projects vs. Deputy Commissioner of Income Tax
The assessment in this case was completed under section 143(3) of the Income Tax Act, 1961, by the Assessing Officer (AO) on 22-12-2019. The AO disallowed a sum of Rs. 63 lakhs claimed by the assessee under section 57 of the Act and disallo…
Jewelex India Private Limited v/s Deputy Commissioner of Income Tax
The assessee, Jewelex India Private Limited, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi, pertaining to the assessment order passed under section 143(3) of the …
Jamnadas Virji Shares & Stock Brokers Private Ltd vs. Deputy Commissioner of Income Tax
The assessee, Jamnadas Virji Shares & Stock Brokers Private Ltd, is a company engaged in stock broking. It filed its returns of income for the assessment years 2014-15, 2015-16, 2016-17, and 2017-18. The assessments were reopened based on i…
ITA No. 5983/Mum/2025 & CO No. 325/Mum/2025
The assessee, Anand Rathi Commodities Limited, is a company engaged in commodity broking. For Assessment Year 2018-19, the assessee filed its return of income declaring a loss. The case was selected for scrutiny, and the initial assessment …
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…
P.N. Memorial Neuro Centre and Research Institute Ltd. vs. DCIT, Circle 11(1)
The assessee, P.N. Memorial Neuro Centre and Research Institute Ltd., filed its return of income on 12.09.2016, declaring a total income of ₹14,75,83,010/-. The case was selected for scrutiny, and statutory notices along with a questionnair…
International Seaport (Haldia) Private Limited Vs ACIT, Circle-12(1), Kolkata
This appeal pertains to the assessment year 2018-2019. The assessee, International Seaport (Haldia) Private Limited, imported an expensive Slewing Ring Roller Bearing from Germany as a spare part for its Stacker-Reclaimer Machine. Due to th…
Sanjay Kalsi Vs. ACIT
The case involves an appeal by Sanjay Kalsi against the order of the Commissioner of Income Tax Appeals-35 Delhi for the Assessment Year 2013-14. The Assessing Officer had disallowed 100% of the commission amounting to Rs. 25,42,175/- paid …