Search: section 68

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Section 40A(3)5 Addition to Income5 Section 143(3)4 Section 684 Section 142(1)3 Section 1533 Section 153A3 Section 143(2)2 Section 2502 Deduction

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

Section 142(1)Section 143(2)Section 143(3)

section 68. For taxing loan creditors u/s 68, the assessee is required to prove: (a) Identity of creditor (b) Genuineness of transaction; and (c) Creditworthiness of creditor. Once an assessee has submitted the documents such as (i) PAN, (ii) income-tax returns of creditors, (iii) the details of bank accounts through and to which the loan amount has passed

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: Disposed

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

ACIT, CIRCLE, PALI vs. SHAHNAVAJ NAJIK L.H OF LATE SH. IQBAL NAJIK, PALI

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR