U/s 14A on Mills v. CIT

174 ITR 477High Court#5979 most cited

What is U/s 14A on Mills v. CIT authority for?

The court considers whether share application money can be added under Section 68 if the initial investor is not verifiable, focusing on the "source of source" and "creditworthiness of the creditor".

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Also referred to as

Anand Woolen Mills Pvt Ltd V CIT · 174 ITR 477 · section 68 · share application money · source of source · creditworthiness of creditor · addition u/s 68 · paper company · live link · share capital and share premium

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatorshare application moneyaddition u/s 68

Judgments citing U/s 14A on Mills v. CIT

Kasper Information Technology Pvt. Ltd., New Delhi vs. ITO Ward-14(2), New Delhi

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO Ward - 14(2), New Delhi vs. Kasper Information Technology Pvt Ltd, New Delhi

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO Ward - 13(3), New Delhi vs. Jingle Bells Aluminium Pvt. Ltd., New Delhi

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

Jingle Bells Aluminium, New Delhi vs. ITO Ward - 13(3), New Delhi

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

Kasper Information Technology P.Ltd, New Delhi vs. ITO, Ward-14(2), New Delhi

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

Landsky Real Estates P.Ltd, New Delhi vs. ITO, Ward-15(1), New Delhi

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, Ward-7(1), New Delhi vs. Delight Resorts P.Ltd, Ghaziabad

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, Ward-7(1), New Delhi vs. Delight Resorts P.Ltd, New Delhi

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

M/S Globus Real Infra Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ACIT, New Delhi vs. M/S. Star Light Consumer Electronics Pvt. Ltd., New Delhi

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ACIT, New Delhi vs. M/S. Superstar Agency Pvt. Ltd., New Delhi

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S Stylish Construction Pvt. Ltd., New Delhi

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S. Sukhna Real Estate Pvt. Ltd., Ghaziabad

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S. Sukhna Steel Pvt. Ltd., New Delhi

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S. Sintex Consumers Electronics Pvt. Ltd., Delhi

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S. Supreme Placement Services Pvt. Ltd., New Delhi

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…

ITO, New Delhi vs. M/S Angel Cement Pvt. Ltd., Ghaziabad

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…V Case laws relied upon by the A.O ITO [(2013) 354 ITR 282 Divine Leasing and Finance Ltd (Delhi)] (Delhi HC) • CIT V Kamdhenu Steel & • Mc Dowell & Co Ltd 154 ITR Alloys Ltd & Others 148 (SC) [(2012) 206 taxman 254 • Anand Woolen Mills Pvt Ltd V (Delhi)] CIT 174 ITR 477 (Delhi) • CIT V Gangeshwari • CIT V Sophia Finance Ltd Metals P. Ltd (1994) 205 ITR 98 (Delhi) • ITO V Neelkanth Finbuild • Nova Promoters &Finlease 56 • (P) Ltd (342 ITR 169 (Del)) ITO V NC Cables ITA No. • CIT V Nipun Builders & 4122/Del/2009 (ITAT Developers [2013] 350 ITR Delhi) • 407 (Del) CIT V Oasis Hospitalities • CIT V N.R. Portfolio PV…