Delhi in Suman Poddar v. Income Tax Officer 99

439 ITR 304High Court2021#2874 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

Also referred to as

Suman Poddar · Income Tax Officer · 439 ITR 304 · Delhi High Court · 2021 · bogus LTCG · Section 10(38) · fraudulent transactions · stock market manipulation · fraud vitiates everything

Judgments citing Delhi in Suman Poddar v. Income Tax Officer 99

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

ITA/26/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…Jain 9. Reliance was placed on the decision in Tharakumari Versus ITO 10 in which case the Court noting the nature of transaction of Shell Company as sham, 8 (2020) SCC Online Mad 5876 9 (2021) 439 ITR 304 (Mad.)(HC) 10 (2019) SCC Online Mad 9523 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 27 of 150 dismissed the appeal filed by the assessee. Reference was made in the decision of the Tribunal in Abhinav Agarwal Versus DCIT, Meerut 11 wherein the facts were considered by the Tribunal and the transaction done by the assessee therein was held t…