What is Harshad J.Choksi v. CIT, Bombay City- VII authority for?

The conditions for claiming a bad debt deduction under Section 36(1)(vii) read with Section 36(2) are not fulfilled if the assessee fails to provide details of the parties associated with the debts or evidence that these amounts were offered to tax in earlier years. An alternate claim for loss under Section 28 is denied without evidence substantiating the loss in the relevant assessment year.

How many judgments cite Harshad J.Choksi v. CIT, Bombay City- VII?

31 judgments on BharatTax cite Harshad J.Choksi v. CIT, Bombay City- VII (25 Taxmann.com 567), spanning 2011 to 2026.

Which sections of the Income Tax Act does Harshad J.Choksi v. CIT, Bombay City- VII come up under?

It is most often cited in judgments turning on Section 36(2), Section 36(1)(vii), Section 37(1), Section 143(3), Section 14A, Section 115JB.

Harshad J.Choksi v. CIT, Bombay City- VII (25 Taxmann.com 567)

Alliance International Tours & Travels, Mumbai vs. DCIT, Circle 22(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 8085/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2018-19

Section 143(3)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Alliance International Tours Vs. DCIT, Circle 22(1) & Travels 103/Royal Garden, Dr Anne 322, Piramal Chamber, Parel, Mumbai-400012 Besant Road, Mumbai-400018 PAN: AAIFA3769N (Appellant) (Respondent) Assessee by Shri P. P. Jayaraman Department by Shri Surendra Mohan, SR. DR Date of Hearing 12.02.2026 Date of Pronouncement 18.02.2026 ORDER Per: SHRI JAGADISH, A.M.: 1. This appeal by the assessee is directed against the order of the Ld. Comm…

Deputy Commissioner of Income Tax, Circle 4(2), Delhi, I.P.Estate vs. Bureau Veritas Consumer Products Services (India) Private Limited, Lajpat Nagar, New Delhi

In the result the appeal of the Revenue stands partly allowed for statistical purpose

ITA 3294/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Nov 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3294/Del/2023, A.Y. 2016-17 Deputy Commissioner of Bureau Veritas Consumer income Tax, Circle-4(2), Products Services (India) Central Revenue Building, Vs. Pvt. Ltd., I.P. Estate, New Delhi Lajpat Nagar, New Delhi PAN: AAACM6792J (Appellant) (Respondent) Appellant by Sh. Ajay Kumar Arora, Sr. DR Respondent by Sh. K. M. Gupta, Advocate Sh. Jaskaran Singh, CA Date of Hearing 12/08/2025 Date of Pronouncement 10/11/2025 ORDER PER AVDHESH KUMAR M…

ACIT Circle 10(1), New Delhi vs. Ircon International Ltd, New Delhi

In the result, both appeals of the Revenue are dismissed as above

ITA 1108/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 115JSection 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1108/Del/2023, A.Y. 2017-18 ITA No.1104/Del/2023, A.Y. 2018-19 Assistant Commissioner of Ircon International Limited Income Tax, Circle-10(1), C-4, District Centre Saket, C R Building, I P Estate, New Delhi-110017 New Delhi PAN: AAACI0684H (Appellant) (Respondent) Appellant by Sh. Daya Inder Singh Sidhu, CIT-DR Respondent by Dr. Rakesh Gupta, Advocate Sh. Deepesh Garg, Advocate Date of Hearing 22/04/2025 Date of Pronouncement 18/07/2025 ORDER P…

ACIT, Circle-10(1), New Delhi vs. Ircon International Ltd, New Delhi

In the result, both appeals of the Revenue are dismissed as above

ITA 1104/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 115JSection 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1108/Del/2023, A.Y. 2017-18 ITA No.1104/Del/2023, A.Y. 2018-19 Assistant Commissioner of Ircon International Limited Income Tax, Circle-10(1), C-4, District Centre Saket, C R Building, I P Estate, New Delhi-110017 New Delhi PAN: AAACI0684H (Appellant) (Respondent) Appellant by Sh. Daya Inder Singh Sidhu, CIT-DR Respondent by Dr. Rakesh Gupta, Advocate Sh. Deepesh Garg, Advocate Date of Hearing 22/04/2025 Date of Pronouncement 18/07/2025 ORDER P…

The Asst. CIT., Circle-1(1), Baroda vs. Ambalal Sarabhai Enterprises Limited, Baroda

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &

Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &

Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 954/AHD/2016[2011-12]Status: FixedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent byFor Respondent: Shri Bandish Soparkar, A.R

Section 115JSection 144Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Wadi Wadi, Baroda-390023 Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Circle-1(1)(1), Vadodara Ltd. Wadi Wadi, Baroda-390023 [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment Year: 20…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

In the result, the appeal is allowed for statistical purposes

ITA 1315/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &

Section 115JSection 144Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Baroda-390023 Income Tax, Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Circle-1(1)(1), Vadodara Ltd. Wadi Wadi, Baroda-390023 [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment Year:…

Mahakoshal Refreactories Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax Circle 15(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 930/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Jun 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri. Kantilal Gugalia, CAFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mahakoshal Refractories Pvt Ltd Income-tax Officer, C/O, Mahakoshal Refractories Ward 26(1)(1), Pvt Ltd Industrial Area, Mumbai Katay Ghat Road, Vs Katni Madhya Pradesh, Katni, Madhya Pradesh – 483501 (PAN: AAECM4903B) (Appellant) (Respondent) Present for: Assessee : Shri. Kantilal Gugalia, CA Revenue : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 03.04.2025 Date of Pronouncement : 16.06.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This…

Vishal Plastomers Pvt. Ltd., Ahmedabad vs. The Jt.CIT, Range-8, Ahmedabad

The appeal of the Revenue is dismissed

ITA 1782/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &

Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 1776 & 1782/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10) बनाम/ The Income Tax Officer Vishal Plastomers Pvt. Ltd. 3rd Floor, 301, Sheel Ward -8(4), Ahmedabad Vs. Complex, 4, Mayur Colony, Nr. Mithakhali Six Road, Ahmedabad, Gujarat 380006 & Vishal Plastomers Pvt. Vs. JCIT Ltd. Range-8, Ahmedabad 3rd Floor, 301, Sheel Complex, 4, Mayur Colony, Nr. Mithakhali Six Road, Ahmedabad, Gujarat 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAC…

The ITO, Ward-8(4), Ahmedabad vs. Vishal Plastomers Pvt. Ltd., Ahmedabad

The appeal of the Revenue is dismissed

ITA 1776/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &

Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 1776 & 1782/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2009-10) बनाम/ The Income Tax Officer Vishal Plastomers Pvt. Ltd. 3rd Floor, 301, Sheel Ward -8(4), Ahmedabad Vs. Complex, 4, Mayur Colony, Nr. Mithakhali Six Road, Ahmedabad, Gujarat 380006 & Vishal Plastomers Pvt. Vs. JCIT Ltd. Range-8, Ahmedabad 3rd Floor, 301, Sheel Complex, 4, Mayur Colony, Nr. Mithakhali Six Road, Ahmedabad, Gujarat 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAC…

Puja Entertainment (India) Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle -2(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 3285/MUM/2023[2020-21]Status: DisposedITAT Mumbai13 Feb 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Dharan Gandhi, AdvocateFor Respondent: Shri Manish Ajudiya

Section 143(3)Section 28Section 36(1)(vii)Section 36(2)(i)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Puja Entertainment (India) Deputy Commissioner of Ltd., Income-tax, Pooja House, CTS No.892- Central Circle – 2(4), Vs. 893, Juhu Tara Road, Mumbai Mumbai – 400049 (PAN : AABCP9666R) (Appellant) (Respondent) Present for: Assessee : Shri Dharan Gandhi, Advocate Revenue : Shri Manish Ajudiya Date of Hearing : 21.11.2024 Date of Pronouncement : 13.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against t…