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4 results for “disallowance”+ Bogus Purchasesclear

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Mumbai1,868 Delhi1,012 Kolkata270 Jaipur255 Ahmedabad245 Chennai221 Bangalore169 Chandigarh147 Surat143 Hyderabad96 Indore95 Pune95 Raipur94 Amritsar69 Cochin59 Lucknow54 Rajkot53 Guwahati50 Nagpur50 Visakhapatnam44 Allahabad31 Agra28 Jodhpur26 Ranchi16 Cuttack12 Patna11 Dehradun11 SC4 Jabalpur4 Panaji2 ASHOK BHAN DALVEER BHANDARI1 Varanasi1

Key Topics

Section 271(1)(c)4 Section 684 Section 260A3 Section 803 Depreciation2 Penalty2 Deduction2 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

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

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

C.A. No.-006110-006110 - 2009Supreme Court24 Apr 2020

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

Section 24(1)

Section 260A

Section 272(1)(c)

Section 68

Disallowed deduction U/s.24(1) as per discussion 7200/ 2. Additions in gross profit 10000/ 3. Additions on the basis of less Household expenses withdrawals 18000/ 4. Unexplained credits as per discussions 226000/ 261200/ Total taxable Income Tax 348700/ Assessment was made. Necessary forms were issued. Notice be issued separately for imposition of penalty under Section 272(1)(c).” 3. Aggrieved

COMMISSIONER OF INCOME TAX, CULCUTTA vs. KARAM CHAND THAPAR & BROS. (P) LTD

In the result, the appeal fails and is dismissed with costs

- 0Supreme Court14 Feb 1989

For Respondent: KARAM CHAND THAPAR & BROS. (P) LTD

disallowed the loss claimed by the Respondent-assessee, on the sale of certain shares, to its allied concern, on the grounds that the sale price was much below the market quota- tion and that the motive behind the transactions was to set off the loss against the profits and hence the transactions were not genuine. On appeal by the assessee

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 260ASection 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