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6 results for “bogus purchases”+ Section 260Aclear

Sorted by relevance

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Key Topics

Section 12A11Section 260A6Section 2604Section 40A(3)4Section 143(1)3Survey u/s 133A3Section 143(2)2Section 1482Disallowance2Depreciation

M/S.M K AGROTECH PRIVATE LTD vs. THE ADDL COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/83/2010HC Karnataka29 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 143(2)Section 260ASection 40ASection 40A(3)Section 6

260A OF THE INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT AND TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT IN THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.401/BANG/2009 DATED 30-9-2009. THIS INCOME

THE COMMISSIONER OF INCOME TAX vs. M/S ANANTHA REFINERY PVT LTD

In the result, the appeal is disposed of

2
ITA/344/2014HC Karnataka04 Jan 2021

Bench: ALOK ARADHE,V SRISHANANDA

Section 260Section 260A

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue The subject matter of the appeal pertains to the Assessment year 2006-07. The appeal was admitted by a bench of this Court vide order dated 24.11.2015 on the following substantial questions of law: "(i) Whether the Tribunal

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

ITA/652/2006HC Karnataka11 Sept 2013

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Section 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)

260A of the Income Tax Act, 1961 (for short “the Act”) is directed against the order dated 28th October 2005 rendered by the Income Tax Appellate Tribunal, Bangalore Bench “A” (for short “Tribunal”) in ITA 2171/Bng/2004, whereby, the appeal filed by the respondent has been partly allowed. 2. The appeal before the Tribunal was arising from the order dated

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

purchased a BMW car - 6 - (iv) the Assessee was availing loans in cash from Sindhi financiers and was repaying in cash; (v) the assessee was not maintaining accounts on a regular basis; the assessee was migrating from a particular software to another software; (vi) the assessee violated 13 (1) (c) of the Act; and (vii) the original trust deed dated

THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD

The appeal is allowed

ITA/523/2006HC Karnataka04 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 133ASection 143(1)Section 143(2)Section 148Section 260Section 260ASection 32Section 80M

260A of the Income Tax Act, (for short ‘the Act’) challenging the order dated 16-09-2005 made in ITA No.616/Bang/2005 passed by the Income Tax Appellate Tribunal, Bangalore (hereinafter referred to as ‘the Tribunal’) for the assessment year 1996-97. 2. The respondent-assessee is a company carrying on the business of Advertisement. The assessee filed return of income

M/S SREE LAKSHMI SILKS vs. THE ASST. COMMISSIONER OF INCOME TAX

In the result, the order passed by the tribunal dated 26

ITA/179/2010HC Karnataka29 Jan 2020

Bench: It In Relation To Cash Credit Entries In The Books Of The Appellant On The Facts & Circumstances Of The Case?

Section 143(1)Section 260Section 260A

260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee, which was admitted by a Bench of this Court by order dated 04.11.2010 on the following substantial questions of law: (i) Whether the Tribunal was justified in not recording any finding on the evidence that were placed before