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“accommodating party”

GAARSection 97(2)Section 97(2)7 judgments

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Appeal is hereby dismissed and at the same time grounds No

ITA 3243/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 May 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Smt. Shailja Rai, D.R

Section 127Section 132Section 153CSection 153D

considering single layer for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. (b) The learned CIT(A) also erred in taking total deposits of Rs. 4,20,93,787 into bank for computing the commission ignoring the fact that

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Appeal is hereby dismissed and at the same time grounds No

ITA 3060/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 May 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Smt. Shailja Rai, D.R

Section 127Section 132Section 153CSection 153D

considering single layer for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. (b) The learned CIT(A) also erred in taking total deposits of Rs. 4,20,93,787 into bank for computing the commission ignoring the fact that

ACIT CENT CIR 2(1) , MUMBAI vs. SHRI AMISH A MODI, MUMBAI

ITA 1570/MUM/2021[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R

Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 9. In the facts and circumstances of the case and in law, the learned GT(A) erred in confirming further commission of 59413 ignoring the fact that ... considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 6. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming further commission (5)1.5% ignoring the fact that

AMISH ANANTRAI MODI,MUMBAI vs. DCIT 2(1), MUMBAI

ITA 1468/MUM/2021[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R

Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 9. In the facts and circumstances of the case and in law, the learned GT(A) erred in confirming further commission of 59413 ignoring the fact that ... considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 6. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming further commission (5)1.5% ignoring the fact that

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

ITA 1357/MUM/2021[2013-14]Status: DisposedITAT Mumbai20 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R

Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 9. In the facts and circumstances of the case and in law, the learned GT(A) erred in confirming further commission of 59413 ignoring the fact that ... considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 6. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming further commission (5)1.5% ignoring the fact that

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

ITA 1312/MUM/2021[2013-14]Status: DisposedITAT Mumbai20 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R

Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 9. In the facts and circumstances of the case and in law, the learned GT(A) erred in confirming further commission of 59413 ignoring the fact that ... considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 6. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming further commission (5)1.5% ignoring the fact that

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

ITA 1311/MUM/2021[2012-13]Status: DisposedITAT Mumbai20 Sept 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R

Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 9. In the facts and circumstances of the case and in law, the learned GT(A) erred in confirming further commission of 59413 ignoring the fact that ... considering two layers for commission ignoring the fact that there are at least three layers, the Trust, the accommodating party and the agent. 6. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming further commission (5)1.5% ignoring the fact that