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3 results for “bogus purchases”+ Section 40clear

Sorted by relevance

Mumbai906Delhi515Jaipur198Chennai169Kolkata158Bangalore131Ahmedabad117Hyderabad91Chandigarh86Indore64Surat58Cochin57Amritsar54Rajkot53Raipur51Pune45Visakhapatnam41Guwahati36Allahabad30Nagpur23Agra22Lucknow21Jodhpur21Patna8Varanasi5Ranchi5Dehradun3Cuttack2Jabalpur2Panaji2

Key Topics

Section 143(3)3Section 133(6)3Disallowance3Addition to Income3Section 44B2

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B

section 44BB of the Act. 6. M/s. MB Petroleum Services LLC is a non-resident company incorporated under the laws of Oman, engaged in the business of providing services and facilities in connection with prospecting/ extraction/ production of mineral oil. The return of income was filed electronically for AY 2011-12 by the assessee on 30.09.2011 declaring loss

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

ITA 803/DEL/2012[2008-09]Status: DisposedITAT Dehradun31 Oct 2023AY 2008-09

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Mayank Kumar
Section 143(3)Section 144CSection 44C

40,432/- Assessing Officer has disallowed the material cost claiming it to be bogus expenses, justifying that project was towards completion and there was no need of material purchase. How can an assessing Officer decide about business exigencies and expenses that needs to be incurred. 3 I.T.A. No. 803/Del/2012 Books of Accounts and vouchers were produced before the assessing officer

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 59/DDN/2025[2021-22]Status: DisposedITAT Dehradun06 Aug 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 133(6)Section 143(3)

40,90,038/- after claiming exemption u/s LTCG. In order to substantiate the claim of the Assessee, the Assessee produced documentary evidences such as bills, vouchers, Calculation of Capital Gains, Copy of Sale and Purchase Deeds and the mode of payment of cost of improvements. 8. The only reason for rejecting the claim of the Assessee