Search: bogus purchases | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

34 results for “bogus purchases”+ Deemed Dividendclear

Sorted by relevance

Mumbai219 Cochin57 Delhi55 Chandigarh34 Jaipur22 Raipur17 Lucknow14 Chennai12 Bangalore11 Kolkata10 Pune9 Varanasi5 Hyderabad5 Nagpur3 Supreme Court2 Surat2 Ahmedabad2 Cuttack1 Panaji1 Indore1

Key Topics

Section 26342 Deemed Dividend25 Section 153A23 Section 13223 Section 153D23 Section 12721 Section 143(3)14

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 34 · Page 1 of 2

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

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 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

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

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 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

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

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.\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

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

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

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

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

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

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

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Section 132Section 153A

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