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40 results for “bogus purchases”+ Deemed Dividendclear

Sorted by relevance

Mumbai356 Delhi182 Cochin57 Jaipur43 Chandigarh40 Kolkata39 Pune29 Bangalore29 Ahmedabad23 Chennai19 Raipur18 Indore16 Lucknow12 Visakhapatnam10 Surat10 Varanasi5 Hyderabad5 Cuttack4 Nagpur3 Panaji3 Karnataka1 ASHOK BHAN DALVEER BHANDARI1 Calcutta1 Agra1 SC1 Telangana1

Key Topics

Section 26342 Section 153A35 Section 13229 Deemed Dividend25 Section 153D23 Section 12721 Section 143(3)14 Section 250(6)6 Section 686 Addition to Income

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 831/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Section 132Section 153A

Showing 1–20 of 40 · Page 1 of 2

6

Natural Justice6

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

ITA 93/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

deemed dividend. 5. Ground No. 5 Purchases treated as bogus purchase. 6. Ground No. 6 – Approval u/s 153D. 7. Ground

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

ITA 506/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19

Section 127Section 132Section 153ASection 153D

deemed dividend. 5. Ground No. 5 Purchases treated as bogus purchase. 6. Ground No. 6 – Approval u/s 153D. 7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Section 127Section 132Section 153ASection 153D

deemed dividend. 5. Ground No. 5 Purchases treated as bogus purchase. 6. Ground No. 6 – Approval u/s 153D. 7. Ground

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19

Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground