What is Chandigarh v. Vardhman Chemtech (P.) Ltd. authority for?

In cases of alleged bogus purchases, only the profit element embedded in such transactions is taxable, not the entire amount. The addition should be restricted to the attributable gross profit.

How many judgments cite Chandigarh v. Vardhman Chemtech (P.) Ltd.?

12 judgments on BharatTax cite Chandigarh v. Vardhman Chemtech (P.) Ltd. (102 Taxmann.com 132), spanning 2019 to 2026.

Which sections of the Income Tax Act does Chandigarh v. Vardhman Chemtech (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 115BBE, Section 133(6), Section 144B, Section 250.

Chandigarh v. Vardhman Chemtech (P.) Ltd. (102 Taxmann.com 132)

Saurashtra Cement Limited, Porbandar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, appeal filed by the assessee is allowed

ITA 307/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.307/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner Of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 Pan : Aahfs5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Vimal Desai, Ld.Ar राज" की ओर से/Revenue By : Shri Sanja Punglia, Ld. Cit-Dr सुनवाई की तारीख/Date Of Hearing : 16/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/01/2026 Order

For Appellant: Shri Vimal Desai, ld.ARFor Respondent: Shri Sanja Punglia, Ld. CIT-DR

Section 143(3)Section 14ASection 263Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.307/RJT/2024 िनधा"रणवष"/ Assessment Year: 2018-19 Saurashtra Cement Ltd. Principal Commissioner of Near Railway Station, बनाम Income Tax, Jamnagar, Saurashtra Cement Factory, Jamnagar Vs. P.O. Ranavav, Adityana Road, Porbandar, Gujarat-360560 PAN : AAHFS5211J (अपीलाथ"/Assessee) : (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Vimal Desai, ld.AR राज" की ओर से/Revenue by : Shri Sanja Punglia, L…

Sahajanand Technologies Private Limted, Surat vs. The ACIT, Central Circle-4, Surat.

In the result, appeal of the assessee is allowed for statistical purposes

ITA 255/SRT/2025[2018-19]Status: DisposedITAT Surat23 Sept 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.255/Srt/2025 Assessment Year: 2018-19 (Hybrid Hearing) Sahajanand Technologies Pvt. Assistant Commissioner Of बनाम/ Ltd. Income-Tax, Central Circle-4, Vs. Building A1, Sahajanand Surat, Aaykar Bhawan, Majura Estate Vakharia Wadi, Nr. Gate, Surat-395 001 Dabholi Char Rasta, Surat- 395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcs 4343 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 11/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 23/09/2025

Section 143(3)Section 14ASection 250Section 35Section 35(1)(i)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.255/SRT/2025 Assessment Year: 2018-19 (Hybrid hearing) Sahajanand Technologies Pvt. Assistant Commissioner of बनाम/ Ltd. Income-tax, Central Circle-4, Vs. Building A1, Sahajanand Surat, Aaykar Bhawan, Majura Estate Vakharia Wadi, Nr. Gate, Surat-395 001 Dabholi Char Rasta, Surat- 395 004 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCS 4343 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh C. Shah, CA राज" की ओर से /Responde…

Hakimuddin Saleh Porbunderwala, Mumbai vs. Commissioner of Income Tax (Appeal), Delhi

In the result, the appeal of the assessee bearing ITA No

ITA 2957/MUM/2024[2021-2022]Status: DisposedITAT Mumbai27 Jan 2025AY 2021-2022

Bench: The Hearing.”

For Appellant: Shri Manoj Mahimkar a/wFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 115BSection 133(6)Section 143(3)Section 144BSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORESHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Hakimuddin Saleh Porbandarwala v Commissioner of Income Tax 283-A, Abdul Rehman Street, A R s (Appeal), Delhi Street, Mumbai-400 003 PAN : AAJPP6474G APPELLANT RESPONDENT Assessee by : Shri Manoj Mahimkar a/w Shri Abdullah Bharmal Respondent by : Shri Hemanshu Joshi (SR DR) Date of hearing : 16/01/2025 Date of pronouncement : 27/01/2025 O R D E R PER ANIKESH BANERJEE: Instant appeal of the assessee was filed against the order of the National Faceless Appeal Cent…

Dy. Commissioner of Income Tax, Aayakar Bhawan vs. Rockman Industries Limited, Focal Point

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21