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1 result for “bogus purchases”+ Section 80Dclear

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Mumbai6Delhi6Ahmedabad2Nagpur2Kolkata1Panaji1Varanasi1

Key Topics

Section 14A3Section 41(1)2

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

ITA 3/PAN/2023[2009-10]Status: DisposedITAT Panaji05 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr M. Satish [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 246ASection 250Section 253(1)
Section 41(1)
Section 4I

80D(2)(iii) (supra) should have been restrictively based on average investment which yielded exempt dividend income as against total investment considered by the Ld. AO. 5.5 Per contra, in refuting appellant’s claim the Revenue fervently contended that; any investment by assessee capable of earning any income which does not form part of total income would automatically trigger operation