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156 results for “section 68”+ Section 928clear

Sorted by relevance

Mumbai156 Delhi146 Bangalore52 Ahmedabad47 Kolkata31 Pune27 Hyderabad25 Jaipur23 Chennai16 Chandigarh15 Cuttack12 Visakhapatnam7 Surat7 Guwahati5 Karnataka3 Cochin3 Indore3 Nagpur2 Ranchi2 SC2 Lucknow2 Orissa1 Panaji1 Amritsar1 Rajkot1

Key Topics

Section 143(3)85 Addition to Income71 Section 4056 Disallowance49 Section 14A44 Section 6838 Section 194C31 Transfer Pricing27 Section 92C23 Section 69A

RAKESH JAIN,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

In the result the appeal filed by the assessee stands allowed

ITA 546/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Dec 2025AY 2017-18

Section 115Section 144Section 145Section 156Section 250Section 274Section 68

928 (JP.)\nOF 2024 [ASSESSMENT\nYEAR 2017-18]\nSection 68, read with section 145, of the\nIncome-tax Act, 1961 - Cash

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

Showing 1–20 of 156 · Page 1 of 8

...

21

ITA 585/MUM/2021[2013-14]Status: DisposedITAT Mumbai05 Jan 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 615/MUM/2021[2015-16]Status: DisposedITAT Mumbai05 Jan 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 583/MUM/2021[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 582/MUM/2021[2010-11]Status: DisposedITAT Mumbai05 Jan 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 584/MUM/2021[2012-13]Status: DisposedITAT Mumbai05 Jan 2022AY 2012-13

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 586/MUM/2021[20174-15]Status: DisposedITAT Mumbai05 Jan 2022

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

In the result, appeals filed by the assessee are partly allowed

ITA 581/MUM/2021[2009-10]Status: DisposedITAT Mumbai05 Jan 2022AY 2009-10

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg

Section 132Section 143(3)Section 153ASection 68

section 68 of the Act. 11. It is pertinent to mention that the Assessing Officer notes that post such inquiries revealed that there was no cash transaction in the account of the investee company. (Page 19 of the assessment order). 12. In respect to Addition with respect to scrape sales, during the search proceedings, certain loose papers (few slips

DY.CIT 7(1) (1) , MUMBAI vs. M/S. MATTEL TOYS (INDIA) PVT. LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas,

ITA 2304/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Dec 2022AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2012-13 Dy. Cit, Circle-7(1)(1), M/S Mattel Toys (India) Pvt. Ltd., Room No. 126, 1St Floor, Phoenix House, B-Wing, 4Th Floor, Vs. Aayakar Bhavan, M.K. Road, 462, Senapati Bapat Marg, Lower Mumbai-400020. Parel, Mumbai-400013. Pan No. Aaccm 2563 P Appellant Respondent

For Respondent: Assessee by Mr. Ketan Ved, AR

928 (1) what has to be definitely shown is the existence of transaction whereby MSIL of transaction whereby MSIL has been obliged to incur has been obliged to incur AMP of a certain level for SMC for the purposes of AMP of a certain level for SMC for the purposes of AMP of a certain level

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7211/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 790/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 1144/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

section 44A1) for the reason that it provides a statutory guideline for estimating income from contract receipts. The A.O. has fixed the net profit rate a little over 8%, i.e. at 10% of the gross contract receipts. 8.1.1 Considering the fact that books were not reliable, that business was also being carried on in the names of family members