Ganpati Fincap Services (P.) Ltd. v. CIT

82 Taxmann.com 408High Court2017#2735 most cited

What is Ganpati Fincap Services (P.) Ltd. v. CIT authority for?

Separate satisfaction notes are not required under Section 153C of the Income-tax Act when the Assessing Officer of both the searched person and the 'other person' is the same.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

Ganpati Fincap Services (P.) Ltd. v. CIT · section 153C · satisfaction note · same Assessing Officer · person searched · other person · single satisfaction note · jurisdiction 153C · Delhi High Court · 82 Taxmann.com 408

Issues it is cited on

Judgments citing Ganpati Fincap Services (P.) Ltd. v. CIT

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 556/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ ITA No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini ACIT बनाम 24/13-A, Mariamman Kovil Str…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 555/CHNY/2022[2012-13]Status: DisposedITAT Chennai23 Aug 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ ITA No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini ACIT बनाम 24/13-A, Mariamman Kovil Str…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 554/CHNY/2022[2011-12]Status: DisposedITAT Chennai23 Aug 2023AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ ITA No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini ACIT बनाम 24/13-A, Mariamman Kovil Str…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 553/CHNY/2022[2010-11]Status: DisposedITAT Chennai23 Aug 2023AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ ITA No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ ITA No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini ACIT बनाम 24/13-A, Mariamman Kovil Str…

ACIT, NEW DELHI vs. SMT URMILA CHANDULAL PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, NEW DELHI vs. KRISH PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, NEW DELHI vs. PRADUMAN PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, NEW DELHI vs. HIMANSHU PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, NEW DELHI vs. ROHAN PATEL, NEW DELHI

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

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Ganpati Fincap Services (P.) Ltd. v. CIT (82 Taxmann.com 408) — Cited in 43 Judgments | BharatTax