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“Section 112(1)(iii)”

Section References (mined)Section 112Section 112(1)(iii)1 judgments

The decision most relied on for Section 112(1)(iii) is 5 AAR New Delhi DCIT v. Catvision Products Ltd. (112 TTJ 794), cited in 13 judgments on BharatTax.

Leading authorities on Section 112(1)(iii)

5 AAR New Delhi DCIT v. Catvision Products Ltd.
112 TTJ 794 · 2007 · ITAT
13
citing judgments

An Assessing Officer's allocation of expenses based solely on capital investment is unjustifiable if it lacks a nexus with the expenses incurred.

Judgments citing Section 112(1)(iii)

Income Tax Officer, Kautilya Bhawan Bkc Kurla vs. Godrej Agrovet Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2026/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Dec 2025AY 2016-17

Bench: Ms Suchitra Kamble & Shri Girish Agrawalthe Income Tax Officer, Godrej Agrovet Limited, Vs. Kautilya Bhavan, Godrej One, Bkc Kurla, 3Rd Floor Pirojshanagar, Mumbai-400051 E.E, Highway, Vikhroli So Mumbai, Mumbai-400079. [Pan: Aaacg0617Q] (Appellant) .. (Respondent) Appellant By : Shri Krishna Kumar, Sr. Dr Respondent By: Shri Nitesh Joshi, Ar Date Of Hearing 18.09.2025 Date Of Pronouncement 16.12.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Krishna Kumar, Sr. DRFor Respondent: Shri Nitesh Joshi, AR
Section 112Section 112(1)Section 112(1)(c)Section 133(6)Section 195Section 201Section 201(1)Section 206ASection 48

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI GIRISH AGRAWAL, ACCOUNTANT