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317 results for “disallowance”+ Section 292Cclear

Sorted by relevance

Delhi317 Mumbai127 Bangalore112 Chennai92 Jaipur81 Hyderabad78 Indore41 Kolkata33 Pune32 Chandigarh26 Surat25 Ahmedabad18 Nagpur17 Rajkot15 Visakhapatnam13 Allahabad6 Jodhpur5 Lucknow3 Agra2 Raipur2 Panaji1 Dehradun1 Cochin1 Guwahati1 Cuttack1 Varanasi1

Key Topics

Section 153A118 Addition to Income81 Disallowance53 Section 153C49 Section 13246 Section 143(3)41 Section 6838 Search & Seizure38 Unexplained Investment32

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the recalled matter of the appeal in ITA No

ITA 911/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jul 2019AY 2008-09

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

Section 144C(13)Section 194HSection 40

section 292C of the Act and accordingly, made disallowance of Rs. 10.80 lakhs. 50. Objection of the assessee did not result

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the recalled matter of the appeal in ITA No

ITA 914/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jul 2019AY 2011-12

Shri Amit Shukla & Shri O.P. Kant

Showing 1–20 of 317 · Page 1 of 16

...

Bogus Purchases30

Bench:

Section 144C(13)Section 194HSection 40

section 292C of the Act and accordingly, made disallowance of Rs. 10.80 lakhs. 50. Objection of the assessee did not result

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the recalled matter of the appeal in ITA No

ITA 912/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Jul 2019AY 2009-10

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

Section 144C(13)Section 194HSection 40

section 292C of the Act and accordingly, made disallowance of Rs. 10.80 lakhs. 50. Objection of the assessee did not result

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

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

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

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

disallowed, specifically when Assessing Officer has neither found any defects in the books of account or has disturbed the trading result. Apart from that, the said Annexure itself contains the details of transaction for purchase of packing material which specifies, the name, purchases amount, TDS, cheque, cash, etc. Only the amounts mentioned in column ‘cash’ has been treated as unexplained

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

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

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

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

disallowed, specifically when Assessing Officer has neither found any defects in the books of account or has disturbed the trading result. Apart from that, the said Annexure itself contains the details of transaction for purchase of packing material which specifies, the name, purchases amount, TDS, cheque, cash, etc. Only the amounts mentioned in column ‘cash’ has been treated as unexplained

DCIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3289/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

M/S MAJESTIC PROPERTIES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3233/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

DCIT, NEW DELHI vs. SH. RAJAT GUPTA, NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3525/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

M/S. MAJESTIC PROPERTIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 1623/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

DCIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 1748/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

DCIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA 3115/Del/2014 for AY 2010-11 is partly allowed

ITA 3115/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 115JSection 132Section 153ASection 37(1)

Section 292C of the Act had been duly shifted by the assessee to the income tax department right from the time of search, which fact also stood corroborated by an affidavit. Further, the ld CIT(A) had noted in his findings that the some of the names mentioned in the slip pad like Mohitji, Shri Ram Hari

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR

Section 132Section 153A

disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C