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3 results for “TDS”+ Section 69Bclear

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Key Topics

Section 686Section 153A4Section 69C4Section 132(4)4Addition to Income3Section 69A2Section 145(3)2Section 1322

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

TDS on the interest and the subsequent repayment of the loan by the assessee company to such lender companies. The factum of Arbitration Awards made by the Sole Arbitrators in respect of two of the lender companies establishes not only the identity of the lender companies but, also the genuineness of the loan transactions. M/sGreat Galleon Ventures

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

TDS on the interest and the subsequent repayment of the loan by the assessee company to such lender companies. The factum of Arbitration Awards made by the Sole Arbitrators in respect of two of the lender companies establishes not only the identity of the lender companies but, also the genuineness of the loan transactions. M/sGreat Galleon Ventures

M/S. ALANKAR JEWELLWER,VIDISHA vs. THE ACIT- II, VIDISHA

In the result, appeal filed by the assessees in

ITA 838/IND/2019[2016-17]Status: DisposedITAT Indore01 Sept 2021AY 2016-17

Bench: Rajpal Yadav Hon'Ble & Shri Manish Boradvirtual Hearing Assessment Year:2016-17 M/S. Alankar Jewellers Acit-Ii Nikasha Road, Vidisha Bhopal बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D It(Ss)A No.205/Ind/2019 Assessment Year:2016-17 Acit-Ii M/S. Alankar Jewellers Bhopal Nikasha Road, Vidisha बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D Appellant By Shri S.S. Deshpande, Ar Respondent By Shri S.S. Mantri, Cit-Dr Date Of Hearing: 08.06.2021 Date Of Pronouncement: 01.09.2021 आदेश / O R D E R Per Manish Borad:

Section 132Section 132(4)Section 143(3)Section 153ASection 44ASection 69B

69B, undisclosed investment in projects of land and unexplained unsecured loan as well as unexplained cash u/s 69A of the Act. However specifically with regard to the addition of Rs.25,00,000/- and Rs.3,00,00,000/- made for the Assessment Years 2013-14 and 2014-15 the same is purely based on the statement given on 9 Alankar Jewellers