Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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ACIT, Circle-1(1) vs Amba Jewellers Pvt. Ltd.
The appellant company, Amba Jewellers Pvt. Ltd., is engaged in the business of trading and manufacturing of jewelry. The case pertains to the assessment year 2017-18. The Assessing Officer made additions under Section 68 and Section 40A(3) …
Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi
The assessee, Bindu, W/o-Shri Mahavir Singh, is an individual engaged in the business of liquor sale. She declared a total turnover of Rs 23.82 crore and an income of Rs 13,40,870/- for the year under consideration. The Assessing Officer (A…
Sitaram Pareek vs. ITO, Ward-36(1), Kolkata
The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
IRC (INDIA) LIMITED Vs ACIT, Circle-1(1), Kolkata
This is an appeal filed by the assessee, IRC (INDIA) LIMITED, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.12.2023 passed under section 250 of the Income Tax Act,…
Green Provision and General Store vs. Income Tax Officer
The assessee, a partnership firm engaged in the business of retail trading of Kirana items, filed its income tax return on 30.10.2018 declaring an income of Rs. 3,41,540/-. The Assessing Officer (AO-CPC) disallowed certain amounts under sec…
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…
AVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
DCIT vs. Sujit Arya
The assessee, Sujit Arya, was carrying on the business of transportation of goods. A survey action under section 133A of the Income Tax Act was conducted on 08.11.2013. During the survey, some documents were impounded, and statements were r…
Chandras Chemical Enterprises Private Limited Vs. DCIT, Circle-10(1), Kolkata
The assessee, Chandras Chemical Enterprises Private Limited, is a company engaged in the business of manufacturing and marketing of adhesives. It filed a return of income showing a total income of ₹6,16,71,910/-. The Assessing Officer (AO) …
M/s. Amrut Distilleries Pvt. Ltd. vs DCIT
The case involves a search and seizure action conducted under section 132 of the Income Tax Act at the premises of M/s. Amrut Distilleries Pvt. Ltd. on 03.11.2016. Subsequently, a survey was conducted at the manufacturing unit in Palakkad, …