Browse Tax Judgements
Showing 1–11 of 11 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
M/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)
The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p…
Varun Beverages Ltd. vs. ACIT
The assessee company, Varun Beverages Ltd., was engaged in manufacturing, selling, bottling, and distribution of Pepsi brand beverages in predefined territories. The case involves international transactions and specified domestic transactio…
Compass India Support Services Pvt. Ltd. Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer
The assessee, Compass India Support Services Pvt. Ltd., filed appeals against the Final Assessment Orders for Assessment Years 2017-18 and 2018-19, challenging transfer pricing adjustments made by the Assessing Officer. The assessee argued …
HONDA INDIA POWER PRODUCTS LTD. Vs. ACIT
The present adjudication involves a batch of two appeals pertaining to the same assessee, Honda India Power Products Ltd., for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on th…
Dnata International Pvt. Ltd. Vs. DCIT
The Assessee, Dnata International Private Limited, filed an appeal against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/…
BT India Private Limited vs ACIT
The present adjudication involves a batch of two appeals pertaining to the same assessee, BT India Private Limited, for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on the groun…
Ariba India Private Limited vs. ACIT
The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus…
Red Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai
The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo…
Caterpillar Financial Services India Pvt. Ltd. vs. The Asst. Commissioner of Income Tax
The assessee, Caterpillar Financial Services India Pvt. Ltd., is an indirect subsidiary of Caterpillar Inc., USA, incorporated in India on October 5, 2018. It provides financing to customers in the Indian market for Caterpillar's equipment.…
M/s R-Tech Housing Private Limited Vs ACIT Central Circle -20(2), Delhi
The assessee, M/s R-Tech Housing Private Limited, is a private limited company engaged in the real estate business. It filed its return of income for A.Y. 2016-17 declaring a loss. The case was selected for complete scrutiny assessment, and…
Brake Parts India Pvt. Ltd. vs. ACIT
The assessee, Brake Parts India Private Limited, is engaged in the business of design, development, manufacture, and sale of brake pads/friction products. For the Assessment Year 2017-18, the assessee filed its return which was processed by…