Browse Tax Judgements
Showing 1–20 of 21 judgements · Browse by section & bench
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East Delhi Waste Processing Company Pvt. Ltd. Vs. DCIT
The assessee, East Delhi Waste Processing Company Pvt. Ltd., is a subsidiary involved in waste processing and energy generation. The case pertains to the assessment year 2021-22. The assessee filed its return of income on 15.03.2022 declari…
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…
M/s Shring Construction Company Pvt. Ltd. vs ACIT/DCIT, Circle-2, Muzaffarnagar
The assessee’s twin appeals ITA Nos. 5226/Del/2016 & ITA No. 7057/Del/2018 for Assessment Year 2012-13 arise against the CIT(A), Muzaffarnagar’s orders dated 29.07.2016 & 26.09.2018 in case Nos. 39/15-16/MZR & 4003-3 815-1170-218, in procee…
Navdeep Singh vs DCIT
The assessee, Navdeep Singh, filed an appeal against the order dated 27.01.2019 passed by Ld. CIT(A)-1, Gurgaon under section 250(6) of the Income Tax Act, 1961 for A.Y. 2015-16. The Assessing Officer had made additions on account of sectio…
Korea Rural Community Corporation Vs. DCIT
The assessee, Korea Rural Community Corporation, appealed against the order of the DCIT, Circle-2(1)(2), Intl. Taxation/Assessing Officer, New Delhi, dated 30.12.2018, involving proceedings under section 144C(13)/143(3) of the Income-tax Ac…
ITA No.528/Del/2024 Mohd. Abid (AY: 2016-17)
The assessee, Mohd. Abid, filed his return of income on 17.10.2016 declaring a total income of Rs.6,69,770/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for complete scrutiny and a notic…
Bharti Airtel Ltd. vs. Assistant Commissioner of Income Tax
Bharti Airtel Ltd. (assessee) is a telecommunications company incorporated on 07.07.1995. It purchased telecom equipment from Ericsson, Sweden, funded by a foreign currency term loan from ABN Amro Bank. The assessee paid interest amounting …
Deliverhealth Services Private Limited vs. DCIT, Circle 7 (1), Delhi
The assessee, Deliverhealth Services Private Limited, filed an appeal against the order of the Learned Additional Joint Commissioner of Income Tax (Appeals)-6, Mumbai, for the Assessment Year 2021-22. The assessee raised grounds of appeal c…
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…
M/s. Centrix Technologies Private Limited vs. ITO-Circle 1(2)(1), Mumbai
The assessee, M/s. Centrix Technologies Private Limited, filed its return of income electronically on 10.10.2013 for the assessment year 2013-14, declaring a total income of Rs.26,21,090/-. The case was selected for scrutiny under CASS. The…
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…
ITA No.203/Kol/2025
This is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11321/2017-18 dated 28.09.2024. The appeal has been f…
LinkedIn Technology Information Pvt Ltd Vs. The P.C.I.T
The assessee, LinkedIn Technology Information Pvt Ltd, is engaged in providing marketing and customer support services to LinkedIn Singapore Pte Ltd and contract research and development services to LinkedIn Ireland Unlimited Company. The a…
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…
Shreyans Overseas Pvt. Ltd. Vs. ITO, Ward-8(2), Kolkata
The assessee, Shreyans Overseas Pvt. Ltd., is a company engaged in the business of commission agency. It filed its return of income for AY 2011-12 on 30.09.2011 showing a total income of ₹16,02,245/-. The case was selected for scrutiny thro…
BMC Electroplast Pvt. Ltd. vs. ACIT, Circle-2(1), Kolkata
The assessee, BMC Electroplast Pvt. Ltd., filed its return of income for A.Y 2017-18 declaring a total loss of Rs. 1,60,82,362/-. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The Assessing Officer …
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…
Eltek SGS Pvt. Ltd. vs ACIT
The assessee, Eltek SGS Pvt. Ltd., engaged in the business of manufacturing and trading of electronics/electrical goods, filed its Income Tax Return declaring income of Rs.7,82,23,760/- on 29.11.2012, which was later revised to Rs.6,38,34,6…