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Eradicatus Infectus Pvt. Ltd. vs. DCIT

ITA No.3934/Del/2025Income Tax Appellate Tribunal6 Feb 2026AY 2023-24

The assessee-company, Eradicatus Infectus Pvt. Ltd., incorporated on 04.12.2019, is engaged in the business of Healthcare & Lifesciences Industry & Medical Devices/ Bio Medical Sector. The company filed its Income Tax Return for AY 2023-24

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DCIT Vs. Sterling Agro Industries Ltd.

ITA No. 4716/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)16 Jan 2026

The Assessee company, Sterling Agro Industries Limited, was engaged in the business of manufacturing diary products under the brand name of 'NOVA' and generation of wind-based electricity. The Assessee filed its Original return of income on

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DCIT, CC-2(2), Kolkata vs. M/s Spml Infra Limited

I.T.A. No. 2118/Kol/2025 & I.T.A. No. 2119/Kol/2025Income Tax Appellate Tribunal “D” Bench, Kolkata20 Jan 2026

This is a batch of two appeals filed by the Revenue arising from orders dated 11.04.2025 and 26.05.2025 passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-Kolkata-26. Both appeals relate

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International Seaport (Haldia) Private Limited Vs ACIT, Circle-12(1), Kolkata

ITA No.328/KOL/2023Income Tax Appellate Tribunal “A” Bench, Kolkata11 Dec 2025

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

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M/s Merino Industries Ltd vs DCIT, Circle-12(1), Kolkata

I.T.A No.174/Kol/2019 & I.T.A No.292/Kol/2019Income Tax Appellate Tribunal, 'B' Bench, Kolkata6 Feb 2025

M/s Merino Industries Ltd, a private limited company, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.36,06,90,830/-. The company had received a loan of Rs.39,34,10,000/- from its subsidiary, M/s Me

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Naba Diganta Water Management Ltd. Vs. ACIT, Circle-2(1), Kolkata

I.T.A. No. 434/Kol/2024Income Tax Appellate Tribunal (ITAT) 'B' Bench, Kolkata15 Jan 2025

The assessee, Naba Diganta Water Management Ltd., is a special purpose vehicle set up by Jamshedpur Utility and Services Co. Ltd. and Voltas Ltd. under a Development Agreement with Kolkata Metropolitan Development Authority for setting up a

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I.T.A. No. 1318/KOL/2024

1318/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench, Kolkata6 Jan 2025

The assessee, Hi Tech Systems & Services Limited, is an entity eligible to claim deduction under section 80IA of the Income Tax Act, 1961, in respect of wind power plants. The assessee filed its return of income on 07.11.2022, within the ex

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