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4,426 results for “section 68”+ Section 10(34)clear

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Key Topics

Addition to Income80Section 143(3)54Section 6853Section 14740Section 153D34Section 153A31Section 14824Section 13223Search & Seizure22Section 69A

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

ITA/924/2009HC Delhi07 Oct 2015
For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ajay Vohra, Senior Advocate with
Section 10Section 158BSection 260A

34,550/- each in the year 1999-2000. The Assessee had claimed that the payments made in the year 1999-2000 were only further installments of the investment already made and could not be considered as fresh investments. It is also not disputed that the funds invested by the Assessee in BVR Plantations Ltd. were unrecoverable. Thus, in our view

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Shri Amit Shukla & Shri Prashant Maharishi

Showing 1–20 of 4,426 · Page 1 of 222

...
21
Disallowance18
Deduction12
Bench:

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

34,44,000/- - Share Capital – section 68 2,95,00,000 - Unsecured loans – section 68 19. Track Casting India Pvt. Ltd. 27.03.20 2012- 143(3) 28.09.2012 - Share Capital – section 68 15 13 31,00,00,000 69,015/- - 7,75,000 Unexplained expenses (alleged commission expenses) - sec 69C TOTAL 10