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3 results for “bogus purchases”+ Depreciationclear

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Mumbai348 Delhi162 Jaipur63 Amritsar44 Ahmedabad35 Bangalore33 Kolkata29 Chandigarh28 Hyderabad28 Raipur26 Chennai23 Indore20 Lucknow18 Pune17 Nagpur13 Guwahati12 Rajkot10 Visakhapatnam10 Jodhpur9 Allahabad7 Surat6 SC3 Cuttack2 Dehradun2 Cochin1 Varanasi1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 271(1)(c)4 Section 803 Section 260A2 Depreciation2 Addition to Income2

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007

For Respondent: Commissioner of Income Tax, Delhi-I

Section 260ASection 271(1)(c)Section 68

depreciation of purchase and lease of cinematographic films held to be bogus Rs. 57,51,520.00 (ii) Reduction of claim

COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR

Appeals are hereby dismissed

C.A. No.-013771-013771 - 2015Supreme Court06 Dec 2023

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 80

purchased twenty five MV turbines on and around 08.07.1998 for the purpose of its eligible business. Assessee claimed depreciation on the said turbines at the rate of 25% on WDV basis. On perusal of the materials on record, assessing officer held that in view of the change in the law with regard to allowance of depreciation on the assets

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

Section 142(1)Section 143Section 143(2)Section 148

bogus transactions and that these transactions were done with a view to get the undisclosed income, for which tax had not been paid, back to India by this circuitous round tripping. 4 5 6. The assessing officer relies upon the order of the DRP holding that there is reason to believe that funds received by NNPLC were actually the funds