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ACIT (OSD) vs. M/s Gemco Energy Ltd.

ITA Nos. 643 & 644/Del/2024Income Tax Appellate Tribunal18 Feb 2026AY 2014-15 & 2015-16

The assessee, M/s Gemco Energy Ltd., is a private limited company engaged in the production of electricity from biomass and renewable energy projects. The case pertains to the verification of share capital and unsecured loans received in AY

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Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata

ITA No.1804/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata2 Dec 2025

The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax

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Udupi Taluk Protestant Christian Credit Co-operative Society Ltd. vs. ITO

ITA No.2321/Bang/2024INCOME TAX APPELLATE TRIBUNAL, BANGALORE9 Jan 2025

The assessee, Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a credit co-operative society registered under the Karnataka Co-operative Society Act, 1959. It provides credit facilities to its members. For the assessmen

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Smt. Gali Lakshmi Aruna vs. The Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore

ITA No. 1184/Bang/2024Income Tax Appellate Tribunal, ‘C’ Bench, Bangalore28 Jan 2025

The assessee, Smt. Gali Lakshmi Aruna, filed her income tax return on 15/07/2018, which was processed by CPC on 20/11/2018. The Assessing Officer (AO) identified a discrepancy between the purchase price and market value of a property bought

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Belve Vyavasaya Seva Sahakari Sangha Ltd Udupi

ITA Nos.1440 & 1441/Bang/2024INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: BANGALORE15 Jan 2025

The assessee, Belve Vyavasaya Seva Sahakari Sangha Ltd, is a Primary Agricultural Credit Society registered under the Karnataka Co-operative Societies Act, 1959. It provides credit facilities to its members for agricultural activities, sell

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