1. Labh Chand Bohra v. ITO

219 CTR 57High Court#13761 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

eligible assesseestatement under section 132(4)eligible businesssection 44aaddition under section 68section 44addisallowance under section 14ashare application moneydisallowance u/s 14arule 46asection 44section 133

Judgments citing 1. Labh Chand Bohra v. ITO

DCIT -CC- 8(4), Mumbai vs. Bermaco Energy System Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 3752/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

DCIT -CC- 8(4), Mumbai vs. Bermaco Energy System Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 3751/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Sept 2022AY 2007-08

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

DCIT - CC - 8(4), Mumbai vs. Bermaco Energy System Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 3750/MUM/2018[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

DCIT -CC -8 (4), Mumbai vs. Bermaco Energy System Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 3749/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

Bermaco Energy System Limited, Mumbai vs. DCIT, CC- 47, Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 2854/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2022AY 2009-10

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

Bermaco Energy System Limited, Mumbai vs. DCIT - CC- 47, Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 2853/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Sept 2022AY 2008-09

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

Bermaco Energy System Limited, Mumbai vs. DCIT- CC-47 Mumbai, Mumbai

In the result, appeals filed by the Revenue are dismissed and the appeals filed by the assessee are dismissed

ITA 2852/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Sept 2022AY 2007-08

Bench: Shri B.R. Baskaran () & Smt. Kavitha Rajagopal ()

Section 132Section 143(3)Section 153ASection 250Section 44A

…l vs CIT 280 ITR 512 (Guj) which held that when the M/s Bermaco Energy System Ltd assessee has discharged the primary onus, the source of the source cannot be questioned. The Ld.CIT(A) has also relied on the following judgements:- 1. Labh Chand Bohra vs ITO 219 CTR 57 (Raj) 2. CIT vs Dwakadish Investment Pvt Ltd – 330 ITR 298 (Del) 3. Sarogi Credit Corporation vs CIT – 103 ITR 344 (Pat) 4. DCIT vs Rohini Builders – 256 ITR 360 (Guj) 5. Aravali Trading Co vs ITO – 220 CTR 622 (Raj) 6. Nemi Chad Kothari vs CIT (2004) 264 ITR 254 (Gauh) 19. The Ld.CIT(A) has also relied on the decision of CIT(A) in the case of Ber…

1. Labh Chand Bohra v. ITO (219 CTR 57) — Cited in 7 Judgments | BharatTax