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“Section 10(204)”

Section References (mined)Section 10Section 10(204)4 judgments

The decision most relied on for Section 10(204) is Enterprises Pvt. Ltd. v. CIT, Jalandhar’ (supra) (381 ITR 204), cited in 76 judgments on BharatTax.

Leading authorities on Section 10(204)

Enterprises Pvt. Ltd. v. CIT, Jalandhar’ (supra)
381 ITR 204 · 2016 · High Court
76
citing judgments

If an assessee possesses sufficient own interest-free funds to cover investments or interest-free advances, it is presumed that these were made from own funds. This presumption aids in determining the source of such advances.

Judgments citing Section 10(204)

DCIT(Exemption) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar

DCIT (Exmp) Circle-1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar

DCIT(E), Circle-1, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar

DCIT (Exmp) Circle 1 Ahmedabad, Ahmedabad vs. Gujarat State Board of School Text Book, Gandhinagar

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R
Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar