Sanjay Kumar Garg v. ACIT

12 Taxmann.com 294High Court2011#4954 most cited

What is Sanjay Kumar Garg v. ACIT authority for?

In the case of an 'entry provider', the taxable income is limited to the premium, brokerage, or commission received, not the entire cash deposited. The rate of commission cannot exceed 1%.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also referred to as

Sanjay Kumar Garg v. ACIT · entry provider · premium · brokerage · commission · cash deposit · addition · rate of commission

Judgments citing Sanjay Kumar Garg v. ACIT

Mohit Rakeshkumar Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 2646/MUM/2015[2004-05]Status: DisposedITAT Mumbai29 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalita No. : 2644/Mum/2015 (Assessment Year: 2002-03)

Section 133ASection 271(1)(c)

…आयकर अपीलीय अिधकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी मनोज कुमार अगरवाल, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. : 2644/Mum/2015 (Assessment year: 2002-03) ITA No.: 2645/Mum/2015 (Assessment year: 2003-04) ITA No.:2646/Mum/2015 (Assessment year: 2004-05) ITA No.:2649/Mum/2015 (Assessment year: 2008-09) मो"हत राकेश कुमार गु"ता Vs ITO –14(3)(2), Earnest House, Mohit Rakesh Kumar Gupta, Mumbai Prop. M.S. Astha Silk Industries Shop No.4, Ram Galli, Pankaj…

Mohit Rakeshkumar Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 2645/MUM/2015[2003-04]Status: DisposedITAT Mumbai29 Sept 2016AY 2003-04

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalita No. : 2644/Mum/2015 (Assessment Year: 2002-03)

Section 133ASection 271(1)(c)

…आयकर अपीलीय अिधकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी मनोज कुमार अगरवाल, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. : 2644/Mum/2015 (Assessment year: 2002-03) ITA No.: 2645/Mum/2015 (Assessment year: 2003-04) ITA No.:2646/Mum/2015 (Assessment year: 2004-05) ITA No.:2649/Mum/2015 (Assessment year: 2008-09) मो"हत राकेश कुमार गु"ता Vs ITO –14(3)(2), Earnest House, Mohit Rakesh Kumar Gupta, Mumbai Prop. M.S. Astha Silk Industries Shop No.4, Ram Galli, Pankaj…

Mohit Rakeshkumar Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 2644/MUM/2015[2002-03]Status: DisposedITAT Mumbai29 Sept 2016AY 2002-03

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalita No. : 2644/Mum/2015 (Assessment Year: 2002-03)

Section 133ASection 271(1)(c)

…आयकर अपीलीय अिधकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी मनोज कुमार अगरवाल, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. : 2644/Mum/2015 (Assessment year: 2002-03) ITA No.: 2645/Mum/2015 (Assessment year: 2003-04) ITA No.:2646/Mum/2015 (Assessment year: 2004-05) ITA No.:2649/Mum/2015 (Assessment year: 2008-09) मो"हत राकेश कुमार गु"ता Vs ITO –14(3)(2), Earnest House, Mohit Rakesh Kumar Gupta, Mumbai Prop. M.S. Astha Silk Industries Shop No.4, Ram Galli, Pankaj…