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3 results for “bogus purchases”+ Undisclosed Incomeclear

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Key Topics

Section 684Section 1483Section 143(2)2Addition to Income2

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

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

C.A. No.-006110-006110 - 2009Supreme Court
24 Apr 2020

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 143(2)Section 24(1)Section 260ASection 272(1)(c)Section 68

bogus entry, in the   sense   that   it   was   only   purportedly   shown   to   be   the amount   standing   to   the   credit   of   the   fifteen   persons, purportedly on account of assessee having purchased goods no credit from them, while since no goods were purchased, the   amount   did   represent   income   of   the   assessee   from undisclosed

PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

C.A. No.-002463-002463 - 2019Supreme Court05 Mar 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 148Section 68

undisclosed income. 8.4. Reliance was also placed on the decision of CIT v. Kamdhenu Steel & Alloys Limited and Other7 wherein the Court that : 5 333 ITR 119 (Delhi)(2011) 6 [1985] 23 TTJ (Cal.) 7 (2012) 206 Taxaman 254 (Delhi) 18 “38. Even in that instant case, it is projected by the Revenue that the Directorate of Income Tax (Investigation