How many judgments cite CIT v. P D Abrahm?

22 judgments on BharatTax cite CIT v. P D Abrahm (20 Taxmann.com 823), spanning 2023 to 2025.

Which sections of the Income Tax Act does CIT v. P D Abrahm come up under?

It is most often cited in judgments turning on Section 119, Section 131, Section 132, Section 139, Section 142(1), Section 143(2).

CIT v. P D Abrahm

20 Taxmann.com 823High Court2012#5215 most cited

What is CIT v. P D Abrahm authority for?

Only the profit element embedded in cash or on-money receipts can be brought to tax in the hands of the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. P D Abrahm · cash receipts · on-money receipts · profit element · brought to tax · taxability of cash

Sections most often in play

Section 119 Section 131 Section 132 Section 139 Section 142(1)Section 143(2)Section 153A Section 292C

Issues it is cited on

illegal payment section 65b(4)explanation to section 37 section 153(a)section 114 project completion method section 80ib(10)weighted deduction prohibited by law section 35(2ab)section 65b section 30

Judgments citing CIT v. P D Abrahm

Asstt Commissioner of Income Tax Central Circle-3, Thane vs. M/S. Ameya Builders & Property Developers, Mumbai

ITA 2219/MUM/2022[2010-11]Status: DisposedITAT Mumbai26 Apr 2023AY 2010-11

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Smt. R.M. Madhavi

Section 250Section 801B(10)

…an be brought to tax by placing reliance on the decisions of the Hon’ble High Courts in the case of Lalchand Gopaldas Vs. CIT: 48 ITR 324 (All), DCIT Vs. Panna Corporation: Tax Appeal 323 & 325 of 2000 (16.06.2012)(Gujarat High Court) and CIT Vs. P D Abrahm : 20 Taxmann.com 823 (Ker). The CIT(A) ITA Nos. 1936-1939/Mum/2022 & ITA No. 2219-2222/Mum/2022 AY 2010-11, AY 2012-13 to 2015-16 has also taken into consideration the abovesaid decisions of Mumbai Bench of the Tribunal in the case of Bhalchandra Trading Pvt. Ltd. (supra), Om Constructions (supra) and Sahakar Developers (supra). We have perused the aforesai…

M/S. Ameya Builders & Property Developers, Mumbai vs. Asstt Commissioner of Income Tax Central Circle-3, Thane

ITA 1936/MUM/2022[2012-13]Status: DisposedITAT Mumbai26 Apr 2023AY 2012-13

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Smt. R.M. Madhavi

Section 250Section 801B(10)