Browse Tax Judgements
Showing 1–7 of 7 judgements · Browse by section & bench
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Precisely Software and Date India P. Ltd. Vs. Deputy Commissioner of Income Tax
The assessee filed its original return of income u/s.139(1) of the Income Tax Act,1961 on 30.11.2018. During the year under consideration, the assessee had created a provision of gratuity amounting to Rs.4,85,07,732/- in its books of accoun…
Fine Properties P. Ltd. Vs. Income Tax Officer, Ward-9(2)
The assessee, Fine Properties P. Ltd., filed an appeal against the order of Commissioner of Income Tax (Appeals)-3, Delhi dated 20.02.2017 for AY 2011-12. The appeal was time-barred by 2,473 days. The assessee cited the death of their Chart…
K. B. Processing Vs. ITO, Ward-50(6), Kolkata
The assessee, K. B. Processing, did not file a return of income for the Assessment Year 2017-18. It came to the notice of the Assessing Officer (AO) that a huge cash deposit was made in the bank account of the assessee, particularly during …
Hans Raj vs. Joint Commissioner of Income Tax
The assessee, Hans Raj, transferred a residential house to his mother-in-law, Smt. Chander Kala, without any financial transaction. The property was originally purchased by Hans Raj's father-in-law, with part of the purchase consideration s…
Uthaan Foundation Vs ADIT, CPC, Bengaluru
The assessee, Uthaan Foundation, has filed appeals against the orders passed by the ld.Addl./JCIT(A)-1, Mumbai for the assessment years 2018-2019 & 2020-2021. The ld.AR has prayed for the appeals to be remitted back to the ld.CIT(A) on the …
Netra Pradeep Rural Eye Trust vs. ITO, Ward1(1), Exmpt, Kolkata
The assessee, Netra Pradeep Rural Eye Trust, is a trust registered under section 12AA of the Income Tax Act. The income of the assessee was determined at Rs.52,80,352/- as against nil income returned by the assessee. The intimation under se…
Chandra Goswami vs. Income Tax Officer, Ward-69(1), Delhi
The assessee, Chandra Goswami, retired from Dayal Singh College, University of Delhi on 01.01.2018. She received arrears of pension amounting to Rs.8,47,206/- during Financial Year 2019-20. The assessee filed her original return of income o…