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42 results for “bogus purchases”+ Section 2(22)(e)clear

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Mumbai2,320Delhi1,324Kolkata410Chennai316Jaipur280Ahmedabad257Bangalore230Surat224Chandigarh151Indore144Karnataka116Hyderabad115Rajkot88Pune84Raipur72Nagpur64Cochin60Lucknow48Visakhapatnam46Guwahati42Calcutta37Cuttack36Allahabad29Agra27Jodhpur27Amritsar19Telangana10Varanasi7Patna7SC6Jabalpur5Ranchi4Dehradun2Panaji2Gauhati1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153C33Addition to Income26Section 25023Section 6821Section 153A17Section 143(3)16Section 14815Section 14713Disallowance12

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

Showing 1–20 of 42 · Page 1 of 3

Section 40A(3)9
Depreciation9
Unexplained Cash Credit5

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus