How many judgments cite CIT v. Idhayam Publications Ltd.?

62 judgments on BharatTax cite CIT v. Idhayam Publications Ltd. (285 ITR 221), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Idhayam Publications Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 151, Section 269SS, Section 269ST, Section 271D.

CIT v. Idhayam Publications Ltd.

285 ITR 221High Court2006#1872 most cited

What is CIT v. Idhayam Publications Ltd. authority for?

Money received by a company as share application money from directors or shareholders, especially when no interest is charged and held in a current account, does not constitute a 'loan or deposit' under Section 269SS. Therefore, no penalty can be levied under Section 271D for such transactions.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Idhayam Publications Ltd. · Section 269SS · Section 271D · penalty levy · share application money · loan definition · deposit definition · cash transactions · directors' advances · contravention of Section 269SS

Also reported as

163 Taxmann 265

Sections most often in play

Section 147 Section 148 Section 151 Section 269SS Section 269ST Section 271D Section 68

Issues it is cited on

section 269t section 269s section 269ss section 271d section 269 levy of penalty section 26 genuineness of the transaction reasonable cause section 271 section 27 undisclosed income

Judgments citing CIT v. Idhayam Publications Ltd.

GS & SD ASSOCIATES,CHENNAI vs. ITO, NCW-8(2), CHENNAI

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

ITA 2767/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Feb 2026AY 2017-18

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2767/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Gs & Sd Associates, Vs. The Income Tax Officer, No. 03, Vania Street, Kundrathur, Non Corporate Ward 8(2), Chennai 600 069. Chennai. [Pan:Aaqfg8838C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, Ca ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 08.01.2026 घोषणा की तारीख /Date Of Pronouncement 26.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. The Assessee Raised 6 Grounds Amongst Which The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer Under Section 68 Of The Income Tax Act , 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, CAFor Respondent: Ms. R. Anita, Addl. CIT

Section 142(1)Section 143(2)Section 147Section 148Section 269SSection 68

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी इंटूरी रामाराव, लेखा सद" एवं "ी एस.एस. िव"ने" रिव, "ाियक सद" के सम" । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.2767/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 GS & SD Associates, Vs. The Income Tax Officer, No. 03, Vania Street, Kundrathur, Non Corporate Ward 8(2), Chennai 600 069. Chennai. [PAN:AAQFG8838C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Y. Sridhar, CA ""थ" की ओर से/Respondent by : Ms. R. Anita…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…assessee. Reliance is placed on following judgments: i) ITA No. 589/2011 (Del) dated 30.09.2011 CIT vs. Arvind Kumar Jain ii) 82 ITR 363 (SC) Kedarnath Jute Mfg. Co. Ltd. ii) iii) 227 ITR 172 (SC) Tuticorn Alkali Chemicals and Fertilizers Ltd. vs. CIT 18 iv) 285 ITR 221 (Mad) CIT vs. Idhayam Publications Ltd 17 It is submitted that it is a case of lack of inquiry. In this regard appellant company seeks to place reliance on following judgments: ⅰ) 361 ITR 10 (Del) CIT v. Gangeshwari Metal (P) Ltd. ii) 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd iii) ITA No. 212/2012 dated 11.4.2012 (Del) CIT v. Goel Sons Golden Es…

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. JAMES HOTELS LTD, CHANDIGARH

ITA 552/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh01 Oct 2024AY 2012-13

Bench: The Said Resolution To Enhance Authorized Share Capital.

For Appellant: Shri R.K. KapoorFor Respondent: Shri Rohit Sharma, CIT, DR

Section 143(2)Section 269SSection 271D

…rs could be presumed to have contributed the money as loans or advances. Thus, the provision of section 269SS in the case of share application money, received in cash are not applicable. 5.4 Reliance was placed on the case of CIT vs Idhayam Publications Ltd 285 ITR 221 (Madras High Court) wherein it was clearly held that if the money has come into current account and no interest was being charged for the same, then, that would not be covered by the definition of loan and deposits. It has been further emphasized that as per Companies (Acceptance and Deposits) Rule 1974, deposit would not include any amount recei…

M/S. SOFITRA IMPEX PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 1749/DEL/2012[2002-03]Status: DisposedITAT Delhi11 Oct 2023AY 2002-03

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 269SSection 269TSection 271DSection 271E

…s. Sofia Praveen Khan as mentioned in the reply of the assessee placed at paper book page 21 & 22 before us. Therefore, no penalty is leviable against the assessee company. Reliance is placed on the following judgments : (i). CIT v. Idhayam Publications Ltd., 285 ITR 221 (Mad.) (ii). CIT vs. Sunil Kumar Goel, 315 ITR 163 (P&H) (iii). CIT vs. Balaji Traders, 303 ITR 312 (Mad.) (iv). CIT vs. Maheshwari Nirman Udyog, 302 ITR 201 (Raj.) (v). CIT vs. Bhagwati Prasad Bajoria(HUF) 263 ITR 487 (Gau.) (vi). ADI vs. Kumari A.B. Shanthi, 255 ITR 258 (SC) (vii). Smt. Dimple Yadav Appeal No. 174 of 2015 dt. 21.08.2015(All).…

M/S. SOFITRA IMPEX PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 1748/DEL/2012[2002-03]Status: DisposedITAT Delhi11 Oct 2023AY 2002-03

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 269SSection 269TSection 271DSection 271E

THAMIRA GREEN FARMS P. LTD.,CHENNAI vs. ADDL.CIT CORPORATE RANGE 3 , CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1845/CHNY/2018[2008-09]Status: DisposedITAT Chennai22 Sept 2023AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1845/Chny/2018 िनधा"रण वष" / Assessment Year: 2008-09 M/S. Thamira Green Farm P The Additional Commissioner Of Ltd., V. Income Tax, No. 1824/4, Gautham Corporate Range -3, Apartments, 1St Floor, Chennai. 18Th Main Road, Anna Nagar West, Chennai – 600 040. [Pan: Aacct-7926-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 22.09.2023 आदेश /O R D E R

For Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 269SSection 271Section 271DSection 273B

…lleged loan has been taken through journal entries, the same cannot be considered as violation of section 269SS of the Act. In this regard he relied upon the decision of Jurisdictional High Court of Madras in the case of CIT vs Idhayam Publications Ltd [2006] 285 ITR 221 and the decision of Hon’ble Delhi High Court in the case of CIT vs M/s. Muthoot Financiers in ITA No. 336/2002 dated 03.02.2015. :-9-: ITA. No: 1845/Chny/2018 8. The ld. DR, Shri. AR V Sreenivasan, Addl. CIT, supporting the order of the ld. CIT(A) submitted that facts brought on record by the Assessing Officer clearly shows that, there is a viol…

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE TAPTEJ SINGH MARKET,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE MOGA, MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 746/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR

Section 143(3)Section 269SSection 269TSection 27Section 271D

…TION 269SS AND 269TT : Any payments or repayments made pursuant to current account maintained between parties cannot be considered as violation of 269SS and 269T. It is rightly held by Madras High Court in the case of CIT V. Idhayam Publications Ltd., (2006) 285 ITR 221 (Mad) "In this case there was a current account in the books of the assessee in the name of the one of the directors who used to pay money into the current account and also withdraw money from the same. The department treated these payments and withdrawals as violation of section 269TT as they were made in cash. Disapproving the action of the de…

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE, TAPTEJ SINGH MARKET ,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE , MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 745/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR

Section 143(3)Section 269SSection 269TSection 27Section 271D

SHRI SAI BALAJI GAS CYLINDERS P. LTD.,,CHENNAI vs. ACIT(OSD), CORPORATE CIRLCE-6,, CHENNAI

In the result, appeals filed by the assessee are dismissed

ITA 3223/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2023AY 2012-13

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Mr. AR.V.Sreenivasan

Section 143(3)Section 2Section 269SSection 269TSection 271Section 271D

…irs of the company. The Ld.CIT(A) after considering relevant submissions of the assessee and also taken note of certain judicial precedents, including the decision of the Hon’ble Madras High Court in the case of CIT v. Idhayam Publications Ltd., reported in 285 ITR 221 (Mad) opined that arguments of the assessee that transactions between the assessee’s company and its director, does not attract character of the loan, is not acceptable as the assessee’s company has declared said transactions as loans outstanding in the balance sheet at the end of the year. The Ld.CIT(A) had also rejected arguments of the asse…

SHRI SAI BALAJI GAS CYLINDERS P. LTD.,,CHENNAI vs. ACIT(OSD), CORPORATE CIRLCE-6,, CHENNAI

In the result, appeals filed by the assessee are dismissed

ITA 3222/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2023AY 2012-13

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Mr. AR.V.Sreenivasan

Section 143(3)Section 2Section 269SSection 269TSection 271Section 271D

ARCHANA SHARMA,GHAZIABAD vs. DCIT, CIRCLE- 1 , GHAZIABAD

In the result the appeal of the assessee is partly allowed

ITA 1268/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Ms. Astha Chandraarchana Sharma Vs. Dcit Ii F/130, Nehru Nagar, Circle – 1 Ghaziabad Ghaziabad Pan No. Ayups 6374 F (Appellant) (Respondent) Assessee By Shri Akhilesh Kumar, Adv. Shri Pushkar Pandey, Adv. Revenue By Shri Rajinder Jha, Sr. D.R. Date Of Hearing: 28.04.2022 Date Of Pronouncement: 26.07.2022 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.12.2017 Passed By The Commissioner Of Income Tax (Appeals) – Ghaziabad Relating To Assessment Year 2014-15. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Archana Sharma Vs. DCIT II F/130, Nehru Nagar, Circle – 1 Ghaziabad Ghaziabad PAN No. AYUPS 6374 F (APPELLANT) (RESPONDENT) Assessee by Shri Akhilesh Kumar, Adv. Shri Pushkar Pandey, Adv. Revenue by Shri Rajinder Jha, Sr. D.R. Date of hearing: 28.04.2022 Date of Pronouncement: 26.07.2022 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 04.12.2017 passed by the Commissioner of Income Tax (Appeals) – Ghaziabad relat…

KARNATAKA AGROCHEMICAL PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-4(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 250Section 269TSection 271E

…it is in order to curb unaccounted cash transactions and tax evasion and attempts to defraud Revenue, that the section is introduced into the Act. 16. Reliance is placed on the decision of Madras High Court in re CIT v. Idhayam Publications Ltd reported in. 285 ITR 221 (Mad) where the Hon'ble Court held that 'transaction between the Company and the director cum shareholder is not a loan or deposit and it is only a current account in nature and no interest is being charged for the above transaction, the same does not attract provisions of section 269SS of the Act. Copy of this decision is enclosed herewith. 17.…

ALIPURDUAR TEA CO. LTD.,KOLKATA vs. A.C.I.T.,RANGE-4, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2213/KOL/2019[2012-13]Status: DisposedITAT Kolkata16 Mar 2022AY 2012-13

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble] I.T.A. No. 2213/Kol/2019 Assessment Year: 2012-13 Alipurduar Tea Co. Ltd..............................................................................................................Appellant 85/1, Ballygunj Place, First Floor, Kolkata – 700019. [Pan: Aacca2002K] Vs Acit, Range – 4, Kolkata..................………………………………………..................................Respondent Appearances By: Shri Amit Agarwal, Ar Appearing On Behalf Of The Assessee Smt. Ranu Biswas, Acit, Appearing On Behalf Of The Revenue: Date Of Concluding The Hearing : January 31, 2022 Date Of Pronouncing The Order : March 16, 2022 Order Per Sonjoy Sarma, Jm

For Respondent: Date of concluding the hearing : January 31, 2022

Section 143(3)Section 269TSection 271ESection 27I

…ster concerns were held to be out of the purview 4 I.T.A. No. 2213/Kol/2019 Assessment Year: 2012-13 Alipurduar Tea Co. Ltd. of section 269SS of the Act in view of decision of Hon’ble Madras High Court in the case of CIT vs Idhayam Publication Ltd. (2006) 285 ITR 221 (Mad.). We find merit in the contentions of the ld. counsel that these transactions are on current accounts operated between the sister concerns and are not in the nature of unsecured loans. Therefore, based on these facts, we are of the view that transactions between assessee and lending group of company(s) are on account of current account and…

BOOKMYWISH E COMMERCE PVT. LTD,AHMEDABAD vs. ADDL. CIT, RANGE-1(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1705/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2014-15

For Appellant: Shri M.S. Chhajed, A.RFor Respondent: Shri V.K. Singh, Sr. D.R

Section 143(3)Section 269SSection 271D

…tained the penalty holding that assessee company failed to substantiate that it fall in exempted list of the section 269SS of the act. We have gone through the judicial pronouncements referred by the ld. counsel. In the case of CIT vs. Idhyam Publications ITD 285 ITR 221( Hon’ble Madras High Court) it is held that the deposit and withdrawal of the money from the current account could not be considered as loan or advance. We find that facts of the case of the assessee are entirely different as in both the loan accounts there were only credit transaction on obtaining loan and there was no debit transaction. In the…

ALIPURDUAR TEA CO. LTD.,KOLKATA vs. A.C.I.T.,RANGE-4, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1593/KOL/2019[2012-13]Status: DisposedITAT Kolkata26 Nov 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 1593/Kol/2019 Assessment Year: 2012-13 Alipurduar Tea Co. Ltd..….......………………..….................................................................Appellant [PAN: AACCA 2002 K] Vs. Addl. CIT, Range-4, Kolkata.........................................................................................Respondent Appearances by: Sh. Indranil Bannerjee, FCA, appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the…

SRI PLABAN KUMAR BASU,BURDWAN vs. I.T.O. WARD - 1(1), BURDWAN, BURDWAN

In the result, the appeal of the assessee is allowed

ITA 314/KOL/2019[2010-11]Status: DisposedITAT Kolkata26 Feb 2020AY 2010-11

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.314/Kol/2019 (िनधा"रणवष" /Assessment Year: 2010-11) Shri Plaban Kumar Basu Vs. Ito, Ward-1(1), Burdwan

For Appellant: Shri Soumitra Chowdhury, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT

Section 269SSection 271D

…das Parekh holds that such kind of amount(s); which are mere book entry transactions on behalf of familymembers does not violate the provision of sec. 269SS and 269T. Hon'ble Madras high court in Commissioner of Income Tax vs. Idhayam Publications Ltd. (2006) 285 ITR 221 (Mad) also holds that such transactions between sister concerns having common directors in running account also does not attract the impugned penal provision. We take into account all these facts to conclude that the learned lower authorities have erred in penalizing the assessee on account of cash loans availed from his mother and wife in issue.…

SRI PLABAN KUMAR BASU,BURDWAN vs. I.T.O. WARD - 1(1), BURDWAN, BURDWAN

Appeal is allowed

ITA 1088/KOL/2018[2009-10]Status: DisposedITAT Kolkata27 Nov 2019AY 2009-10

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2009-10

Section 269Section 271Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member Assessment Year:2009-10 Sri Plaban Kumar Basu Income Tax Officer, बनाम / C/o Economic Electric Ward-1(1), Aayakar V/s. Co. Monimart, G.T. Bhawan,a Court Road, Burdwan-713101 Compound,Burdwan- [PAN No.AEIPB 5027 J] 713101 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumitra Choudhury, Advocate अपीलाथ" क" ओर से/By Appellant Shri Goutam Kr. Mondal, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 21-11-2019 सुनवाई क" तार"ख/Date of Hearing 27-11-2019 घोषणा क" तार"ख/Date of Pronouncem…

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed

ITA 4966/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jan 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…nclusive basis to disregard and overlook the true nature of the transaction. Reliance is placed on the following judicial pronouncements: 82 ITR 363 (SC) Kedarnath Jute Mfg. Co. Ltd. i) 227 ITR 172 (SC) Tuticorn Alkali Chemicals and Fertilizers Ltd. vs. CIT 285 ITR 221 (Mad) CIT vs. Idhayam Publications Ltd ii) 6 In view of the aforesaid, it is submitted that since the amount received is for the commercial consideration as such same is outside the purview of section 2(22)(e) of the Act. The ld. AR of the assessee also filed a supplementary synopsis in continuation to the above submissions, which reads as unde…

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed

ITA 4965/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Jan 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed

ITA 4964/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Jan 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

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