Pr. CIT v. Adamine\nConstruction (P.) Ltd.

107 Taxmann.com 85Supreme Court of India2019#5331 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also reported as

264 Taxmann 279

Sections most often in play

Section 142(1)Section 143(3)Section 68Section 69CSection 131Section 133(6)Section 133ASection 41(1)

Issues it is cited on

section 101section 131(1)(d)onus of proofdcf methodshell companysection 56(2)(viib)source of sourceshare capital and share premiumpaper companyretracted statementshare application moneyentry operator

Judgments citing Pr. CIT v. Adamine\nConstruction (P.) Ltd.

DCIT 12(1)(1), Mumbai vs. Adhunik Trnasport Organisation Ltd, Mumbai

ITA 3725/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Aug 2019AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.3725/Mum/2017 (िनधा"रण वष" / Assessment Year:2012-13) Dcit-12(1)(1) M/S. Adhunik Transport Organisation Ltd. Room No.223, 2Nd Floor, बनाम/ 115, Udyog Bhavan Sonawat Road, Goregaon (E) Aaykar Bhavan, M.K. Road Vs. Mumbai-400 063. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-4457-G (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Ms. R. Kavitha-Ld. Dr Assessee By : Shri D.V. Lakhani-Ld. Ar सुनवाई की तारीख/ : 01/08/2019 Date Of Hearing घोषणा की तारीख / : 22/08/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri D.V. Lakhani-Ld. ARFor Respondent: Ms. R. Kavitha-Ld. DR
Section 68

…s Private Limited [88 Taxmann.com 502]. The Hon’ble Delhi High Court followed the said decision in Pr.CIT V/s Adamine Construction Pvt. Ltd. [107 Taxmann.com 84] against which revenue’s Special Leave petition was dismissed by Hon’ble Supreme Court reported at 107 Taxmann.com 85. Similar is the position of decision of Hon’ble Delhi High Court rendered in Pr. CIT V/s Himachal Fibers Ltd. [98 Taxmann.com 72] against which revenue’s Special Leave Petition was dismissed by Hon’ble Supreme Court reported at 98 Taxmann.com 173. Similar is the decision of Hon’ble High Court of Madhya Pradesh in Pr. CIT V/s Chain House In…

Income Tax Officer-8(3)(3), Mumbai vs. Amrise Infra-Creators Private Limited(Formerly Known As M/S.Tirtha Industries Private Limited), Mumbai

ITA 5366/MUM/2017[2010-11]Status: DisposedITAT Mumbai22 Aug 2019AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Dharmesh Shah – Ld. ARFor Respondent: Shri Satish Chandra Rajore – Ld. DR
Section 68

…Private Limited [88 Taxmann.com 502]. The Hon’ble Delhi High Court followed the said decision in Pr. CIT V/s Adamine Construction Pvt. Ltd. [107 Taxmann.com 84] against which revenue’s Special Leave petition was dismissed by Hon’ble Supreme Court reported at 107 Taxmann.com 85. Similar is the position of decision of Hon’ble Delhi High Court rendered in Pr. CIT V/s Himachal Fibers Ltd. [98 Taxmann.com 72] against which revenue’s Special Leave Petition was dismissed by Hon’ble Supreme Court reported at 98 Taxmann.com 173. Similar is the decision of Hon’ble High Court of Madhya Pradesh in Pr. CIT V/s Chain House In…