What is CIT v. Kamdhenu Steel & Alloys Ltd. authority for?

When assessing additions related to share capital and share premium, the Assessing Officer must establish a live link or nexus between the borrowed funds and the assessment proceedings, and demonstrate the creditworthiness of the creditor.

How many judgments cite CIT v. Kamdhenu Steel & Alloys Ltd.?

54 judgments on BharatTax cite CIT v. Kamdhenu Steel & Alloys Ltd. (206 Taxmann 254), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Kamdhenu Steel & Alloys Ltd. come up under?

It is most often cited in judgments turning on Section 139(1), Section 142(1), Section 147, Section 148, Section 148A, Section 131.

CIT v. Kamdhenu Steel & Alloys Ltd. (206 Taxmann 254)

ITO (E) WARD 1 AHMEDABAD, AHMEDABAD vs. ACHARYA SHRI VIJAY SURENDRA SURISHWARJI JAIN TATWA GYAN SHALA, AHMEDABAD

In the result, the appeal filed by the Department is partly allowed

ITA 2334/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad21 Apr 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri C Dharnidas V. S., Sr. DRFor Respondent: Shri C Dharnidas V. S., Sr. DR

Section 12ASection 139(1)Section 142(1)Section 144Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.2334/Ahd/2025 (Assessment Year: 2018-19) Income Tax Officer (Exemption), Vs. Acharya Shri Vijay Surendra Ward-1, Surishwarji Jain Tatwa Gyan Ahmedabad Shala, Sambhav Nathni Khadki, Jhaveri Vad Relief Road, Ahmedabad-380013 [PAN No.AAATA2639R] (Appellant) .. (Respondent) None Appellant by : Respondent by: Shri C Dharnidas V. S., Sr. DR Date of Hearing 12.03.2026 21.04.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Th…

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1038/KOL/2025[2016-2017]Status: DisposedITAT Kolkata16 Oct 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIGEORGE MATHAN, JM ITA No.1035 to 1038/KOL/2025 (Assessment Year:2012-13, 2014-15 to 2016-17) Samrat Finvestors Private ITO, Ward 5(2) Limited 110, Shantipally, Aayakar 20/1, Maharshi Debendra Road, Bhawan Poorva, Kolkata-700107, Vs. 2nd Floor, Room No.13A, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AADCS4698G Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM: These a…

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1037/KOL/2025[2015-2016]Status: DisposedITAT Kolkata16 Oct 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIGEORGE MATHAN, JM ITA No.1035 to 1038/KOL/2025 (Assessment Year:2012-13, 2014-15 to 2016-17) Samrat Finvestors Private ITO, Ward 5(2) Limited 110, Shantipally, Aayakar 20/1, Maharshi Debendra Road, Bhawan Poorva, Kolkata-700107, Vs. 2nd Floor, Room No.13A, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AADCS4698G Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM: These a…

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. DCIT, CENT. CIR. 4(2), , KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1036/KOL/2025[2014-2015]Status: DisposedITAT Kolkata16 Oct 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIGEORGE MATHAN, JM ITA No.1035 to 1038/KOL/2025 (Assessment Year:2012-13, 2014-15 to 2016-17) Samrat Finvestors Private ITO, Ward 5(2) Limited 110, Shantipally, Aayakar 20/1, Maharshi Debendra Road, Bhawan Poorva, Kolkata-700107, Vs. 2nd Floor, Room No.13A, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AADCS4698G Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM: These a…

SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(2) (NOW DCIT, CENT.CIR. 4(2)), KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 1035/KOL/2025[2012-2013]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIGEORGE MATHAN, JM ITA No.1035 to 1038/KOL/2025 (Assessment Year:2012-13, 2014-15 to 2016-17) Samrat Finvestors Private ITO, Ward 5(2) Limited 110, Shantipally, Aayakar 20/1, Maharshi Debendra Road, Bhawan Poorva, Kolkata-700107, Vs. 2nd Floor, Room No.13A, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AADCS4698G Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 27.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM: These a…

KALANEEDHI JEWELLERS LLP,PATIALA vs. DCIT-CC, PATIALA

In the result, appeals of both the assesses are allowed

ITA 311/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh25 Mar 2022AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

Section 143(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA No. 310/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 Smt Charu Aggarwal बनाम The DCIT H.No. 123-C, Model Town Central Circle Patiala-147001- Punjab Patiala-147001, Punjab "थायी लेखा सं./PAN NO: AAKPA9875F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Priyanka…

SSMT. CHARU AGGARWAL,PATIALA vs. DCIT-CC, PATIALA

In the result, appeals of both the assesses are allowed

ITA 310/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh25 Mar 2022AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

Section 143(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA No. 310/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 Smt Charu Aggarwal बनाम The DCIT H.No. 123-C, Model Town Central Circle Patiala-147001- Punjab Patiala-147001, Punjab "थायी लेखा सं./PAN NO: AAKPA9875F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Priyanka…