PCIT v. Keerthi Agro Mills (P.) Ltd.

95 Taxmann.com 282Supreme Court of India2018#8026 most cited

What is PCIT v. Keerthi Agro Mills (P.) Ltd. authority for?

Purchases from farmers, confirmed by officials, are conclusive proof of farmer purchases, making Rule 6DD of the Income Tax Rules applicable to uphold cash purchases.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Also referred to as

PCIT v Keerthi Agro Mills · Rule 6DD · cash purchases · farmers · section 40A(3) · disallowance · paddy purchase · Mandi Samiti

Judgments citing PCIT v. Keerthi Agro Mills (P.) Ltd.

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1344/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1343/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1342/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1341/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1340/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1339/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1338/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1202/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1201/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1200/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1199/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1198/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1197/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1196/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

PCIT v. Keerthi Agro Mills (P.) Ltd. (95 Taxmann.com 282) — Cited in 14 Judgments | BharatTax