(2020) 423 ITR 0531 ( Bom) Mr. Gaurav Triyugi Singh v. ITO (P- 41 to 44)

64 Taxmann 329High Court2015#25411 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Judgments citing (2020) 423 ITR 0531 ( Bom) Mr. Gaurav Triyugi Singh v. ITO (P- 41 to 44)

Deputy Commissioner of Income Tax, Central Circel-1(2, Nagpur vs. M/S. Vibrant Global Capital Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(3)Section 14ASection 68

…Jivabhai Nakhava (P- 32 to 36) [Vol. – V] (35) iv) (2014) 43 taxmann.com 395 (Guj.) CIT-I vs. Dharamdev Finance (P) Ltd. (P-37 to 40) [Vol. – V] (38, 39) v) (2020) 423 ITR 0531 ( Bom) Mr. Gaurav Triyugi Singh v/s ITO (P- 41 to 44) [Vol. – V] (44) vi) (2015) 64 Taxmann 329 (Del) CIT v/s Shiv Dhooti Pearls& Investment Ltd. (P- 45 to 49) [Vol. – V] (45, 46) vii) (2000) 245 ITR 0160 (MP) CIT vs. Metachem Industries (P- 50 to 53) [Vol. – V] (52, 53) viii) (1996) 220 ITR 0452 (MP) Ashok Pal Daga vs. CIT (P- 54 to 56) [Vol. – V] (55, 56) 9 M/s. Vibrant Global Capital Ltd. ITA no.229/Nag./2022 ix) Hon‟ble Gujrat High…

Gm Overseas, New Delhi vs. ACIT Circle-48(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR

Section 131ASection 133ASection 143(3)Section 147

…Ltd. vs. C.I.T Writ Tax No. 83 of 2014- All. High Court; (v) Prem Casting Pvt Ltd. vs C.I.T —ITA No. 34 of 2016 - All. High Court; (vi) M/s Vimal Organics Ltd. vs CIT - ITA No. 22 of 2015 - All. High Court; (vii) CIT Vs. Shiv Dhooti Pearls & Inv. Ltd. (2015) 64 Taxmann 329 (Del) 14. Relying on various other decisions, he submitted that when the assessee having shown that the creditor had sufficient balance in his bank account immediately before advancing of loan to the assessee and furnished all material particulars showing credit worthiness of the creditor and the genuineness of the transaction, tthe action of…

ITO 15(2)(2), Mumbai vs. Luxtra Realtors P.Ltd, Mumbai

ITA 6202/MUM/2016[2012-13]Status: DisposedITAT Mumbai19 Jun 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm Ito-15(2)(2), Mumbai Vs. M/S. Luxora Realtors Pvt.Ltd., Room No.802, 8Th Floor Soham House, Hari Om Nagar Old Cgo Building Off. Eastern Express Highway M.K.Road, Near Checknaka Mumbai – 400 020 Mulund (E), Mumbai- 400081 Pan/Gir No.Aabco3197J (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH, JM ITO-15(2)(2), Mumbai Vs. M/s. Luxora Realtors Pvt.Ltd., Room No.802, 8th Floor Soham House, Hari Om Nagar Old CGO Building Off. Eastern Express Highway M.K.Road, Near Checknaka Mumbai – 400 020 Mulund (E), Mumbai- 400081 PAN/GIR No.AABCO3197J (Appellant) .. (Respondent) Revenue by Shri Hiro Rai and Shri Dhasan Gandhi Assessee by Shri B. Yadagiri Date of Hearing 17/06/2019 Date of Pronouncement 19/06/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.6202/Mum/2016 for A.Y.2012-13 ar…