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6 results for “bogus purchases”+ Section 249clear

Sorted by relevance

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Key Topics

Section 10B10Addition to Income6Section 104Section 1453Disallowance3Natural Justice3Section 145(3)2Section 682Section 22

PURNA CHANDRA BISWAL,JAJPUR vs. PRINCIPAL CIT, CUTTACK

In the result, appeal of the assessee is partly allowed

ITA 200/CTK/2018[2013-14]Status: DisposedITAT Cuttack15 Nov 2019AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.200/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Sri Purna Chandra Biswal, Vs. Principal Cit, Cuttack Jakhapura, Jajpur-755019 स्थायी लेखा सं./Panno. : Aclpb 1493 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.K.Sarangi, Ar िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 144Section 145Section 145(3)Section 263Section 44ASection 68

249/- D. Income from business Rs. 21,47,463/- E. Income from house property Rs. 87,115/- F. Income from other sources Rs. 7,63,190/- Gross total income Rs.29,97,768/- Less; Deduction u/s.,8OC Rs. 1,00,000/- Total income Rs. 28,97,768/- Or, u/s. 288A Rs. 28,97,770/- Assessed u/s. 143(3} of the Income

Exemption2
Deduction2

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

ITA 473/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

bogus or forged one.To decide the issue whether all these units are engaged in any manufacturing or production of article or thing, it is necessary to refer to the relevant provisions of the Income-tax Act, 1961. 43. Provision of sec. 10A of the Act which deals with the special provisions in respect of the newly established undertakings in free

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

ITA 493/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

bogus or forged one.To decide the issue whether all these units are engaged in any manufacturing or production of article or thing, it is necessary to refer to the relevant provisions of the Income-tax Act, 1961. 43. Provision of sec. 10A of the Act which deals with the special provisions in respect of the newly established undertakings in free

DCIT, BHUBANESWAR vs. M/S. MGM MINERALS LTD., BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 408/CTK/2015[2010-11]Status: DisposedITAT Cuttack05 Jan 2022AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

bogus or inflated. Ground no.3 raised by the revenue stands dismissed. 12. Ground No.4 relates to charity and donation expenses claimed at Rs.1,62,000/-. Ld. AO disallowed the claim being not incurred for business purpose. Ld. CIT(A) deleted the addition by giving a general finding that the same needs to be spent for every business entity. We, however

MGM MINERALS LIMITED,BHUBANESWAR vs. JCIT, BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 420/CTK/2015[2010-11]Status: DisposedITAT Cuttack05 Jan 2022AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

bogus or inflated. Ground no.3 raised by the revenue stands dismissed. 12. Ground No.4 relates to charity and donation expenses claimed at Rs.1,62,000/-. Ld. AO disallowed the claim being not incurred for business purpose. Ld. CIT(A) deleted the addition by giving a general finding that the same needs to be spent for every business entity. We, however

MGM MINERALS LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 278/CTK/2017[2012-13]Status: DisposedITAT Cuttack05 Jan 2022AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

bogus or inflated. Ground no.3 raised by the revenue stands dismissed. 12. Ground No.4 relates to charity and donation expenses claimed at Rs.1,62,000/-. Ld. AO disallowed the claim being not incurred for business purpose. Ld. CIT(A) deleted the addition by giving a general finding that the same needs to be spent for every business entity. We, however