DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

2) ITA No. 4409/Del/2018 (Ground No. 1) 7. The AO has made addition of Rs.21,94,53,000/- treating the purchases as bogus. The ld. CIT (A) has treated 75% of the purchases as genuine and 25% of the purchases as bogus. 8. The assessee came into appeal against the confirmation of 25% of the purchases and revenue came into

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

2) ITA No. 4409/Del/2018 (Ground No. 1) 7. The AO has made addition of Rs.21,94,53,000/- treating the purchases as bogus. The ld. CIT (A) has treated 75% of the purchases as genuine and 25% of the purchases as bogus. 8. The assessee came into appeal against the confirmation of 25% of the purchases and revenue came into

M/S. TRINITY GLOBAL ENTERPRISES LTD.,JAIPUR vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

40A(2)(b) of the Income Tax Act, 1961 and Rs. 5,60,500/- paid to others without assigning any reason for allowing only 30% of total expenditure claimed by the assessee.” 2 Trinity Global Enterprises Ltd. Share Application Money: Excerpts taken from the Assessing Officer: 3. During the assessment proceedings, the Assessing Officer observed that the assessee had issued

COMMISSIONER OF INCOME TAX vs. SUPERIOR CRAFTS

The appeals are dismissed holding that no substantial question of law arises for

purchasing stock had transported the raw material. Some other expenses were also incurred. However, while charging the cost price from the sister concerns, no element of charges/expenses on account of transportation etc. were charged. The tribunal examined the said aspect and has held as under:- “14.5 …..The assessee has challenged the decision of CIT(A) and it has been argued

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 141.04% 4,21,53,6 5,12,50,000 20,00,84,5 0-21 25 43 0 68 18 + 24 9,15,19,864 (28.68%) + 3,85,454 + 1.47,75,588 From the above table it can be seen that in a case of the appellant if the disallowances are made on account of alleged Bogus expenses

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

b) Tanker purchases where under purchases are from various farmers/ traders in larger quantities, which purchases is not in dispute in the present appeal; 8 I.T.As. No.3993 & 3994/DEL/2019 (c) Milk purchased at collection Centres set-up at villages in and around Bulandshahr, which purchases is also not in dispute in the present appeal; (d) Purchases through ‘Progressive Farmer Groups

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

b) Tanker purchases where under purchases are from various farmers/ traders in larger quantities, which purchases is not in dispute in the present appeal; 8 I.T.As. No.3993 & 3994/DEL/2019 (c) Milk purchased at collection Centres set-up at villages in and around Bulandshahr, which purchases is also not in dispute in the present appeal; (d) Purchases through ‘Progressive Farmer Groups