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91 results for “house property”+ Deemed Dividendclear

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Key Topics

Section 26343Section 153A23Deemed Dividend23Section 13220Section 153D20Section 12718Section 27118Section 143(3)17Section 2(22)(e)12Addition 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

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

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 132

Showing 1–20 of 91 · Page 1 of 5

12
Disallowance8
House Property7
Section 153A

deemed dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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)

Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, Delhi ITAT” on identical issue, it has been held as under : – Dividend—Reception of loans and advances—Deemed dividend— Assessee company is engaged in business of commission agent and property

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

ITA 506/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, Delhi ITAT” on identical issue, it has been held as under : – Dividend—Reception of loans and advances—Deemed dividend— Assessee company is engaged in business of commission agent and property

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

Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, Delhi ITAT” on identical issue, it has been held as under : – Dividend—Reception of loans and advances—Deemed dividend— Assessee company is engaged in business of commission agent and property

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel

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 dividends as per the statutory\nprovision. Reliance has been placed on following case laws :\ni). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated\n04.01.2022\nii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom)\niii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046,\n(Delhi ITAT),\n31. The Ld. Counsel