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6 results for “bogus purchases”+ Section 206Cclear

Sorted by relevance

Delhi54Ahmedabad9Kolkata6Jodhpur3Mumbai3Indore2Chennai2Cuttack1Rajkot1

Key Topics

Section 4011Section 40A(3)5Addition to Income5Section 143(3)3Section 1443Disallowance3Section 143(2)2Section 133(6)2Section 682

M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40

206C relating to TCS for clarifying the deemed date of discharge of tax liability by the buyer or licensee or lessee. These amendments will take effect from 1st July, 2012. ll. Disallowance of business expenditure on account of non-deduction of tax on payment to resident payee. A related issue to the above is the disallowance under section

Deduction2

KAJORA PACHAI & C.S. SHOP,BURDWAN vs. ITO, WARD - 1(3), DURGAPUR, BURDWAN

In the result, assessee’s appeal stands allowed

ITA 1198/KOL/2011[2008-09]Status: DisposedITAT Kolkata22 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

206C of the I. T. Act has been collected by the wholesale Agent and paid to Central Govt. which has been filed before the ITO for claiming Tax Credit. (TAN No: of the party CALl0l584G / 59(2) the WHOLESALER AGENT OF W.B. GOVT. is clear from TCS Certificate ITA No.1198/Kol/2011 A.Y.2008-09 Kajora Pachai & C s Shop

SHRI PRABIR KUMAR MULLICK,BURDWAN vs. ITO, WARD - 3(1), ASANSOL, ASANSOL

In the result, assessee’s appeal stands allowed

ITA 1603/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 255(3)Section 260ASection 40A(3)

206C of the I.T. Act has been collected by the wholesale Agent and paid to Central Govt. which has been filed before the ITO for claiming Tax Credit. (TAN No: of the party CALl0l584G / 59(2)) and CALA05758E/59(2) the WHOLESALER AGENT OF W.B. GOVT. is clear from TCS Certificate issued. The provision of Section 40A(3) was introduced

SRI MALAY MONDAL,BURDWAN vs. I.T.O WD - 2(2),ASANSOL, ASANSOL

In the result, the appeal of the Assessee is allowed

ITA 903/KOL/2013[2008-2009]Status: DisposedITAT Kolkata28 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133(6)Section 143(2)Section 40A(3)

206C of the I.T. Act has been collected by the wholesale Agent and paid to Central Govt. which has been filed before the ITO for claiming Tax Credit. (TAN No: of the party CALl0l584G / 59(2)) and CALA05758E/59(2) the WHOLESALER AGENT OF W.B. GOVT. is clear from TCS Certificate issued. The provision of Section 40A(3) was introduced

BHAGYA LAKHI ROY (PROP), BIJOY NARAYAN ROY (DECD),BURDWAN vs. ITO, WARD - 3(1), ASANSOL, ASANSOL

In the result, assessee’s appeal stands allowed

ITA 1602/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

206C of the I. T. Act has been collected by the wholesale Agent and paid to Central Govt. which has been filed before the ITO for claiming Tax Credit. (TAN No: of the party CALl0l584G / 59(2)) and CALA05758E/59(2) the WHOLESALER AGENT OF W.B. GOVT. is clear from TCS Certificate issued. The ITA No.1602.Kol/2011 A.Y. 2008-09 Bijoy

ITO, WARD - 3(4), KOLKATA, KOLKATA vs. M/S. CHITRAVALI SALES (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 1258/KOL/2010[2006-07]Status: DisposedITAT Kolkata10 Aug 2016AY 2006-07

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, Advocate &For Respondent: Shri Niraj Kumar, CIT, DR
Section 133(6)Section 143(3)(ii)Section 68

206C(4) of the Act. The details of total advances of Rs. 8,02,84,884/- were furnished by the assessee before the ld AO containing the name, address, mode of payment, DD particulars, bank name, amount etc which are enclosed in the paper book of the assessee. The ld AO proceeded to issue notices