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 567High Court2012#3795 most cited

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Harshad J. Choksi v. CIT · Section 36(1)(vii) · Section 36(2) · Section 28 · bad debt deduction · wholly and exclusively for business · business expediency · going concern · denial of deduction

Sections most often in play

Section 36(2)Section 36(1)(vii)Section 37(1)Section 143(3)Section 14A Section 115JB Section 28 Section 50

Issues it is cited on

section 14b section 10(33)section 40a(7)wholly and exclusively for business section 36(2)section 28(iv)section 43b(b)section 36(1)(vii)going concern business expediency specified authority mercantile system of accounting

Judgments citing Harshad J.Choksi v. CIT, Bombay City- VII

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

ITA 1772/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2002-03

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &

Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

M/S. Lucky Exports, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 771/DEL/2014[2008-09]Status: DisposedITAT Delhi28 Sept 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2008-09 Lucky Exports, Vs Dcit, Ug-28, Som Dutt Chambers-Ii, Circle-24(1), 9, Bhikaji Cama Place, New Delhi. New Delhi. Pan: Aaafl1147P (Appellant) (Respondent) Assessee By : Shri Naveen N.D. Gupta, Ca Revenue By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 20.08.2020 Date Of Pronouncement : 28.09.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.11.2013 Of The Cit(A)-28, New Delhi Relating To Assessment Year 2008-09. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm & Is Engaged In The Business As Merchant Exporter. It Filed Its Return Of Income On 27Th September, 2008 Declaring The Total Income At Rs.2,96,21,168/-. During The Course Of Assessment Proceedings, The Ao Observed From The Profit & Loss Account That The Assessee Has Claimed A Sum Of Rs.1,61,35,879/- Under The Head ‘Write Off/Bad Debt.’ He, Therefore, Asked The Assessee To Explain & Justify The Advances /Bad Debt Written Off In Respect Of 22 Parties. He Asked The Assessee To File Partywise Explanation & Justification Of Bad Debt/Advances Written Off & To Produce The Copy Of Account & Names Of Such Parties For The Last Three Years. He Also Asked The Assessee To File: (A) Copy Of Bank Statement When Payment Of Advances Written Off Were Made; (B) Complete Name, Address, Pan & Contact Details Of The Parties Including Current Address, If Any; & (C) Copy Of Correspondence Made In Connection With Recovery Of Loan/Advances Written Off.

For Appellant: Shri Naveen N.D. Gupta, CAFor Respondent: Shri Saras Kumar, Sr. DR

Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2008-09 Lucky Exports, Vs DCIT, UG-28, Som Dutt Chambers-II, Circle-24(1), 9, Bhikaji Cama Place, New Delhi. New Delhi. PAN: AAAFL1147P (Appellant) (Respondent) Assessee by : Shri Naveen N.D. Gupta, CA Revenue by : Shri Saras Kumar, Sr. DR Date of Hearing : 20.08.2020 Date of Pronouncement : 28.09.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 21.11.2013 of the CIT(A)-28, New Delhi relating to ass…

The Commissioner of Income Tax vs. M/S.Abb Ltd

In the result, both the substantial questions

ITA/134/2011HC Karnataka09 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(1)Section 143(2)Section 260Section 260ASection 46(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.134 OF 2011 BETWEEN 1. THE COMMISSIONER OF INCOME TAX LTU JSS TOWERS BSK III STAGE BANGALORE 2. THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-19 NEW DELHI. ...APPELLANTS (BY SRI K V ARAVIND, ADV.) AND M/S.ABB LTD (SUCCESSOR OF ABB INSTRUMENTATION LTD) KHANIJA BHAVAN, RACE COURSE ROAD II FLOOR, EAST WING BANGALORE-560017. ... RESPONDENT (BY SRIV VINAY GIRI, ADV.)…

Hiravati Marine Products Pvt. Ltd., Porbandar vs. The Additional Commissioner of Income Tax, Range-2, Jamnagar

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 306/RJT/2013[2008-09]Status: DisposedITAT Rajkot05 Mar 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

Section 37

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER "नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. PAN No: AABCH2110C "नधा"रण वष"/Asstt. Year:2008-2009 Hiravati Marine Products Addl. Commissioner of Income Pvt. Ltd. Vs Tax, Porbandar, Range-2, Jamnagar. PAN No.AABCH2110C (Applicant) (Respondent) Revenue by : Shri Praveen Verma, Sr.D.R & Shri Jitendrakumar,…

The ACIT, Circle-2, Jamnagar vs. M/S Hiravati Marine Products (P) Ltd., Porbandar

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 947/RJT/2010[2007-08]Status: DisposedITAT Rajkot05 Mar 2019AY 2007-08

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

Section 37

Assistant Commissioner of Income-Tax vs. Chatrapati Sambhaji Raje Sakhar Udyog Ltd., Aurangabad

In the result, the appeal of Revenue is dismissed

ITA 163/PUN/2016[2010-11]Status: DisposedITAT Pune14 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri A.K. Modi

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी डी डी. क"णाकरा राव डी क"णाकरा राव, लेखा सद"य लेखा सद"य, एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी, "याियक सद"य के सम" । "ी "ी "ी क"णाकरा राव क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" । "याियक सद"य के सम" । "याियक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं आयकर अपील सं. / ITA No.163/PUN/2016 आयकर अपील सं आयकर…

Binod Kumar Goenka, Kolkata vs. ACIT, Cir-45, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1651/KOL/2016[2010-11]Status: DisposedITAT Kolkata02 Dec 2016AY 2010-11

Bench: Shri M. Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm]

For Appellant: Shri A. K. Tibrewal, FCA, Ld. ARFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No.1651/Kol/2016 Assessment Year: 2010-11 Binod Kumar Goenka Vs. Assistant Commissioner of Income-tax, (PaN: ACZPG7855L) Circle-45, Kolkata. (Appellant) (Respondent) Date of hearing: 25.11.2016 Date of pronouncement: 02.12.2016 For the Appellant: Shri A. K. Tibrewal, FCA, Ld. AR For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A)-13, Kolkata vide Appeal No. 736/CIT(A)-13/Kol/Cir-45/2014-15 dated…

Avery India Ltd., Haryana vs. D.C.I.T, Cir- 1, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 601/KOL/2013[2006-07]Status: DisposedITAT Kolkata27 Nov 2015AY 2006-07

Bench: : Shri Mahavir Singh & Shri Balaganesh

For Appellant: Shri Saurabh Kedia, ld.A/RFor Respondent: Shri D. Naskar, JCIT, ld.DR

Section 143(3)Section 28Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri Mahavir Singh, Judicial Member, and Shri Balaganesh, Accountant Member I.T.A No. 601/Kol/2013 A.Y. 2006-07 M/s. Avery India Ltd Vs. The Deputy Commissioner of PAN: AACCA 4694B of Income-tax, Cir-1, Kolkata (Appellant) (Respondent) For the Appellant/assessee: Shri Saurabh Kedia, ld.A/R For the Respondent/department : Shri D. Naskar, JCIT, ld.DR Date of Hearing: 18-11-2015 Date of Pronouncement: 27- 11-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A) in Appeal No. 85/CIT/(…

Summit Investments Ltd., Kolkata vs. JCIT, Spl. RG-16, Kolkata

In the result, the appeal of the assessee is allowed

ITA 338/KOL/1999[1995-1996]Status: DisposedITAT Kolkata28 Oct 2015AY 1995-1996

Bench: : Shri S.S. Viswanethra Ravi

For Appellant: Shri J.P Khaitan, Sr. Advocate, ld.ARFor Respondent: Shri Sanjay Mukherjee,JCIT, ld.DR

Section 10(1)Section 143(3)Section 36Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri M. Balaganesh, Accountant Member, and Before : Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 338/Kol/1999 A.Y : 1995-96 M/s. Summit Investments Ltd Vs. J.C.I.T, Spl. Range-16, Kolkata (Merged with M/s. Russell Credit Ltd) PAN: 11 000 CT 2321 (Appellant) (Respondent) For the Appellant/ Assessee: Shri J.P Khaitan, Sr. Advocate, ld.AR For the Respondent Department: Shri Sanjay Mukherjee,JCIT, ld.DR Date of Hearing: 13-10-2015 Date of Pronouncement: 28-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the or…

ITO, Ward-1(1), Kolkata vs. M/S. Shree Gouri Shankar Jute Mills Ltd, Kolkata

In the result, the appeal of the revenue is partly allowed

ITA 1185/KOL/2012[2008-2009]Status: DisposedITAT Kolkata08 Oct 2015AY 2008-2009

Bench: : Shri M. Balaganesh & Shri S.S. Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ld.ARFor Respondent: Shri Pinaki Mukherjee, JCIT, ld.DR

Section 143(3)Section 36(2)Section 37

…IN THE INCME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1185/Kol/2012 A.Y. 2008-09 I.T.O Ward 1(1), Kolkata Vs. M/s. Shree Gouri Shankar Jute Mills Ltd PAN: AABCG1157E (Appellant) (Respondent) For the Appellant/department: Shri Pinaki Mukherjee, JCIT, ld.DR For the Respondent/assessee : Shri Subash Agarwal, Advocate, ld.AR Date of Hearing: 01-10-2015 Date of Pronouncement: 8-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A) in Appeal…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/134/2011HC Telangana20 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN