Alcargo Global Logistics Ltd. v. DCIT

211 Taxmann.com 453High Court2012#6579 most cited

What is Alcargo Global Logistics Ltd. v. DCIT authority for?

An assessee cannot claim deductions or expenses in a Section 153A assessment if they were not claimed in the original return, especially when the original assessment was already completed.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

Alcargo Global Logistics Ltd v DCIT · Section 153A · search assessment · original return · claim deductions · claim expenses · completed assessment

Sections most often in play

Section 10B(8)Section 132Section 139(1)Section 139(5)Section 143(3)Section 147Section 153ASection 32

Issues it is cited on

section 76section 276csection 153(a)(1)section 276section 10b(8)section 245section 65section 80a(5)section 153a(1)(a)section 153(a)beneficial ownersection 10b

Judgments citing Alcargo Global Logistics Ltd. v. DCIT

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs. The A.C.I. T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E' BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5251/DEL/2015 [A.Y 2006-07] ITA No. 5252/DEL/2015 [A.Y 2007-08] ITA No. 5253/DEL/2015 [A.Y 2008-09] ITA No. 5254/DEL/2015 [A.Y 2009-10] ITA No. 5255/DEL/2015 [A.Y 2010-11] ITA No. 5256/DEL/2015 [A.Y 2011-12] ITA No. 5257/DEL/2015 [A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14] ITA No. 449…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…n filed u/s 153A of the Act :34: ITA Nos. 1717 to 1720/Hyd/2017 & and after considering the relevant facts and also by analyzing various case laws, including the decision of Hon'ble Delhi High Court in the case of CIT Vs. Anil Kumar Bhatia reported in (2012) 211 Taxmann.com 453 (supra), which is in favour of the revenue held that it is not open for the assessee to seek deductions or claim expenses which have not been claimed in the original return for which assessment has already been completed only because assessment u/s 153A in pursuance of search or requisition is required to be made. Even otherwise, if we go…

ACIT, Central Circle- 15, New Delhi vs. Krishan Lal Madhok, Delhi

In the result, all appeals by the revenue are accordingly

ITA 6648/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6269/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6268/DEL/2017[2006-07]Status: DisposedITAT Delhi03 Aug 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3920/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Aug 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3919/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3918/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Aug 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3917/DEL/2017[2008-09]Status: DisposedITAT Delhi03 Aug 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6801/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…wish to place reliance on the following rulings:- i. Gurinder Singh Bawa (2012) 28 Taxmann.com 328 (Mum.) ii. Kusum Gupta dated 28.03.2013 iii. Alcargo Global Logistics Ltd Vs DCIT (2012) 137 ITR 287/23 Taxmann.com-103 (Mum) (SB) iv. Anil Kumar Bhatia (2012) 211 Taxmann.com 453 (Delhi)/2013 352 ITR 493 v. ACIT v. Pratibha Industries (2012) 28 Taxmann.com (Mum.) vi. Pradeep Kumar Kumra ITA No. 4016/Delhi/2011 dated 07/11/2013 vii. MGF Automobiles Ltd ITA No 4212 & 4213/Del/2011 dated 28/06/2013 viii. Jai Steel (India) Jodhpur vs. ACIT ITA No. 53/2011 order dated 24/05/2011 ix. JCIT Vs. Spectrum Pearls & Exports…

Alcargo Global Logistics Ltd. v. DCIT (211 Taxmann.com 453) — Cited in 17 Judgments | BharatTax