DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

Charitable Trust v.\nACIT\nvi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Charitable Trust v.\nACIT\nvi)\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Charitable Trust v.\nACIT\n47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd.\n4. No addition can be made on the basis of self serving report of inspector\nof investigation wing particularly when the assessee was not confronted\nwith the inspector report and during the assessment proceedings replies\nwere filed before the AO by most of the parties

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

bogus. It is also note worthy here that during search proceedings, the said amount of donation were accounted as corpus donations in the books of the assessee, however, after filing the return in consequence of notice u/s 153A, it converted the same from corpus donation to voluntary donation. Whereas the donor company had categorically stated that it had provided corpus

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

bogus. It is also note worthy here that during search proceedings, the said amount of donation were accounted as corpus donations in the books of the assessee, however, after filing the return in consequence of notice u/s 153A, it converted the same from corpus donation to voluntary donation. Whereas the donor company had categorically stated that it had provided corpus

ANKIT SHARMA,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

bogus. It is also note worthy here that during search proceedings, the said amount of donation were accounted as corpus donations in the books of the assessee, however, after filing the return in consequence of notice u/s 153A, it converted the same from corpus donation to voluntary donation. Whereas the donor company had categorically stated that it had provided corpus

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. NIDHI SHARMA, NEW DELHI

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

bogus. It is also note worthy here that during search proceedings, the said amount of donation were accounted as corpus donations in the books of the assessee, however, after filing the return in consequence of notice u/s 153A, it converted the same from corpus donation to voluntary donation. Whereas the donor company had categorically stated that it had provided corpus