Commissioner of Income-tax-9, Mumbai v. Teletronics Dealing Systems (P.) Ltd.

53 Taxmann.com 20High Court2015#5077 most cited

What is Commissioner of Income-tax-9, Mumbai v. Teletronics Dealing Systems (P.) Ltd. authority for?

Rejection of books of account under Section 145(3) is not required for making additions to income that arise from transactions outside the books of account. Such additions can be made without disturbing the book results.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Teletronics Dealing Systems · section 145(3) · out of books addition · rejection of books of account · estimated addition · book results not disturbed · income tax assessment

Issues it is cited on

Judgments citing Commissioner of Income-tax-9, Mumbai v. Teletronics Dealing Systems (P.) Ltd.

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Commissioner of Income-tax-9, Mumbai v. Teletronics Dealing Systems (P.) Ltd. (53 Taxmann.com 20) — Cited in 23 Judgments | BharatTax