full and true disclosure — 449 judgments | BharatTax

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Section 143(1)Section 143(3)Section 263Section 40A(2)

reply dated 12.07.2022, furnished the audited financial statements and tax audit report in Form 3CD (@ point 1, page 487 of paper book), wherein full and true disclosures were made in respect of related party transactions as under:\n‘Note 26' – Related Party Disclosures in the audited financial statements clearly disclosed

SHARP GARUDA FARM EQUIPMENTS PVT.LTD,COIMBATORE vs. DCIT, CORPORATE CIRCLE 1, , COIMBATORE

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

ITA 3394/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Mar 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Ms. T.Mythili, JCIT

Section 143(2)Section 143(3)Section 250Section 270Section 270ASection 270A(8)Section 274Section 37

originally filed claiming deduction of education cess based on the prevailing judicial pronouncements which had allowed such deduction. The assessee had made a full and true disclosure of the claim in the return of income and the same was also brought to the notice of the AO during the course

DCIT., CIRCLE-2(1), HYDRABAD vs. KALPTARU INVESTMENTS PRIVATE LIMITED, HYDERABAD

In the result, appeal ITA

ITA 1077/HYD/2025[2013-14]Status: DisposedITAT Hyderabad11 Mar 2026AY 2013-14

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 147

reason to believe to initiate reassessment u/s 147 of\nthe Act. Thus, there is clear failure on part of the assessee to make full and true disclosure\nwhile filing return of income. Hence, I have reason to believe that income amounting to Rs\n4,43,18,656/- has escaped assessment

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

Officer complete and correct information and details which it is required to disclose under an obligation. Burden is on the assessee to make full and true disclosure. [Para 10]. The law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. The disclosure ... similarly distinguishable and do not render any assistance to the case of the assessee. 10. On the issue of full and true disclosure by the assessee, Ld. CIT(A) has referred to the decision of Hon’ble Apex Court in the case of Ess Kay Engineering

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

Officer complete and correct information and details which it is required to disclose under an obligation. Burden is on the assessee to make full and true disclosure. [Para 10]. The law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. The disclosure ... similarly distinguishable and do not render any assistance to the case of the assessee. 10. On the issue of full and true disclosure by the assessee, Ld. CIT(A) has referred to the decision of Hon’ble Apex Court in the case of Ess Kay Engineering

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

Officer complete and correct information and details which it is required to disclose under an obligation. Burden is on the assessee to make full and true disclosure. [Para 10]. The law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. The disclosure ... similarly distinguishable and do not render any assistance to the case of the assessee. 10. On the issue of full and true disclosure by the assessee, Ld. CIT(A) has referred to the decision of Hon’ble Apex Court in the case of Ess Kay Engineering

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)

Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

Officer complete and correct information and details which it is required to disclose under an obligation. Burden is on the assessee to make full and true disclosure. [Para 10]. The law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. The disclosure ... similarly distinguishable and do not render any assistance to the case of the assessee. 10. On the issue of full and true disclosure by the assessee, Ld. CIT(A) has referred to the decision of Hon’ble Apex Court in the case of Ess Kay Engineering

VIRCHOW PETROCHEMICAL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-8(1), HYDERABAD

ITA 1191/HYD/2025[2015-16]Status: DisposedITAT Hyderabad26 Feb 2026AY 2015-16

For Appellant: \nShri M.V. Prasad, CAFor Respondent: \nMs. U. Mini Chandran

Section 143(3)Section 147Section 148Section 250

reopened the concluded\nassessment based on a change of opinion. Also, it was submitted by him\nthat based on the full and true disclosure by the assessee company of\nits aforesaid claim for depreciation, the Ld. CIT, DR's claim that the case\nof the assessee company was validly reopened

M/S MUMBADEVI VEYHICLES,MUMBAI vs. ITO WARD 41(4)(2), MUMBAI

In the result the appeal of the assessee is allowed

ITA 7899/MUM/2025[2014-15]Status: DisposedITAT Mumbai24 Feb 2026AY 2014-15

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarm/S. Mumbadevi Ito Ward 41(4)(2), Veyhicles Room No. 854B, 8Th Shop No. 18, Suyash Vs. Floor, Kautilya Shopping Centre, Nnp, A. Bhavan, Bkc, K. Vaidya Marg, Goregaon Bandra (East), (E), Mumbai-400 065 Mumbai-400 051 Pan/Gir No. Aaofm0851F (Applicant) (Respondent) Assessee By Ms. Dinkle Hariya & Ms. Sruti Kalyanikar, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 19.02.2026 Date Of Pronouncement 24.02.2026

Section 139Section 142(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 250Section 271(1)(c)

return of income filed in response to notice under section 148 of the Act. It was thus contended that there was full and true disclosure of the material particulars relating to the said liability and there was no suppression or misstatement of facts. 12. It was further submitted that

SANGEETA GOLCHHA, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 788/RPR/2025[2014-15]Status: DisposedITAT Raipur17 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.788/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Sangeeta Golchha 9/532, Behind Mahavir Bhawan, Budhapara, Raipur-492 001 (C.G.) Pan: Adcpg6259Q

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10(38)Section 271(1)(c)

Sangeeta Golchha Vs. ITO-4(1), Raipur (C.G.) Assessing Officer. Had it been the intention of the assesse to make full and true disclosure of its income, it would have filed the return declaring an income accordingly, which was surrendered later during the course of assessment proceedings. The law does ... furnishing inaccurate particulars of income on the ground that surrendering of income by the assessee and full and true disclosure of such income was not done by the assessee voluntarily and it was surrendered only after detection made by the A.O. 4. I have carefully considered the documents on record

LABH COMBINES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2382/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

true that the assessee has filed its return of income where various information weredisclosed. However, the requisite full and true disclosure of all material facts related to the informationhad not been made as noted above in the reasons for reopening were embedded in such a manner that maternal evidence could

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT-2(3)(1), MUMBAI

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

which belief can be reached in any manner and is not qualified by the pre-condition of failure by the assessee to make full and true disclosure of material facts.” From such reasoning given by the ld. AO, it is emanating that the ld. AO himself is not sure about

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT- 2(3)(1), MUMBAI

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by

Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

which belief can be reached in any manner and is not qualified by the pre-condition of failure by the assessee to make full and true disclosure of material facts.” From such reasoning given by the ld. AO, it is emanating that the ld. AO himself is not sure about

GULMOHAR TOWERS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD 10(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 976/KOL/2025[2011-12]Status: DisposedITAT Kolkata10 Feb 2026AY 2011-12

Section 143(1)Section 147Section 148Section 148(2)

entry operator...\nTherefore, having regard to the facts of the case, it is also established that the assessee-company\nhas not made full and true disclosure of the materials necessary for determination of its income\nchargeable to tax. It is well settled position in law that the material/fact which could

M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 303/CHNY/2026[2018-19]Status: DisposedITAT Chennai10 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.303/Chny/2026 & Sa No.29/Chny/2026 (Arising Out Of Ita No.303/Chny/2026) िनधा$रण वष$ /Assessment Year: 2018-19 M/S. Citadines Omr Aparthotel Pvt. The Income Tax Officer, Ltd., Vs. Corporate Ward-1(3), No.94, Somerset Greenways, Chennai. Sathyadev Avenue, Raja Annamalaipuram, Chennai – 600 028. Pan: Aadcr 5653C

For Respondent: Ms. R. Anitha, Addl. CIT

Section 143(3)Section 250Section 263Section 270ASection 270A(6)(a)Section 40A(7)

erred in law and on facts by failing to appreciate that the Appellant had made full and true disclosure of the impugned amount under Clause 27(b) of Form 3CD and that the explanation offered by the Appellant falls within the exceptions provided under Section 270A

KULDIP KUMAR GOEL,DELHI vs. ACIT(1)(1), DELHI

In the result, the appeal of the assessee is partly allowed in above\nterms for statistical purposes

ITA 3285/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

Section 143(3)Section 144Section 147Section 148Section 149(1)Section 250

facts necessary for assessment, I hold that appellant\nfailed in revealing all facts before Ld. JAO.\nTo quote\n\"Thus, the question of full and true disclosure of primary or material\nfacts is a pure question of fact, to be determined on the facts and\ncircumstances of each case ... Assessing Officer in\nsuch cases to enable him to resort to section 147 of the Act. Despite being\na case of full and true disclosure, tangible material coming to the\npossession of the Assessing Officer after he made the original assessment\nunder section 143(3), would influence the opinion, formed

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

In the result, the appeal of the assessee bearing ITA Nos

ITA 4421/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jan 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4421/Mum/2025 (Assessment Year: 2012-13)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Hemanshu Joshi (CIT DR)

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 80Section 801B(10)Section 80I

With regard to the jurisdiction of the Ld. AO to reopen the assessment under section 148 of the Act, despite full and true disclosure of all material facts by the assessee during the assessment under section 143(3) of the Act, reliance was placed on the judgments

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

In the result, the appeal of the assessee bearing ITA Nos

ITA 4420/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jan 2026AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4421/Mum/2025 (Assessment Year: 2012-13)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Hemanshu Joshi (CIT DR)

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 80Section 801B(10)Section 80I

With regard to the jurisdiction of the Ld. AO to reopen the assessment under section 148 of the Act, despite full and true disclosure of all material facts by the assessee during the assessment under section 143(3) of the Act, reliance was placed on the judgments

DCIT, CC-14, NEW DELHI vs. A.P. SECURITAS PVT. LTD, DELHI

In the result, application for condonation of delay of 52 days in filing of appeal is allowed and appeal filed by the Department of Revenue is dismissed

ITA 3077/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-Dda, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaaca1315R

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80J

section 139, since a failure to digitally upload Form 10CCB could not lead one to conclude that assessee had failed to make a full and true disclosure, impugned reassessment proceedings after four years from end of relevant year were to be set aside.” 10. In view of the above said

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

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

ITA 1125/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

penalty imposed under section 271(1)(c) of the Act was set aside. In the present case also the assessee had made full and true disclosure in the respect of the claim for lease rental expense and the change in the method of the accounting in respect of this item

“full and true disclosure”

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

SHARP GARUDA FARM EQUIPMENTS PVT.LTD,COIMBATORE vs. DCIT, CORPORATE CIRCLE 1, , COIMBATORE

DCIT., CIRCLE-2(1), HYDRABAD vs. KALPTARU INVESTMENTS PRIVATE LIMITED, HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

DCIT vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

VIRCHOW PETROCHEMICAL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-8(1), HYDERABAD

M/S MUMBADEVI VEYHICLES,MUMBAI vs. ITO WARD 41(4)(2), MUMBAI

SANGEETA GOLCHHA, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

LABH COMBINES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT-2(3)(1), MUMBAI

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT- 2(3)(1), MUMBAI

GULMOHAR TOWERS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD 10(2), KOLKATA

M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

KULDIP KUMAR GOEL,DELHI vs. ACIT(1)(1), DELHI

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

DCIT, CC-14, NEW DELHI vs. A.P. SECURITAS PVT. LTD, DELHI

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD