← All Phrases

“section 40A(3) cash payment”

DisallowancesSection 40A(3)Section 40A(3)9 judgments

DCIT, DELHI vs. SHALIMAR CORP. LIMITED, MUMBAI

ITA 2502/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-30, , NEW DELHI

ITA 2360/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD., MUMBAI

ITA 2854/DEL/2022[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD., MUMBAI

ITA 2853/DEL/2022[2013-14]Status: DisposedITAT Delhi31 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

ITA 2768/DEL/2022[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

ITA 2767/DEL/2022[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

ITA 2766/DEL/2022[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT,CENTRAL CIRCLE-30, NEW DELHI

ITA 2765/DEL/2022[2013-14]Status: DisposedITAT Delhi31 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT CENTER CIRCLE-30, DELHI

ITA 2764/DEL/2022[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132(4)Section 139(1)Section 142Section 153ASection 153DSection 250Section 285

crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against the Revenue’s sole substantive ground of section 68 addition of Rs.2,90,00,000/-; respectively