BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

9 results for “bogus purchases”+ Section 10(38)clear

Sorted by relevance

Mumbai2,041Delhi1,343Jaipur434Kolkata421Chennai385Ahmedabad297Bangalore233Surat218Chandigarh180Hyderabad165Indore143Pune136Karnataka116Rajkot75Raipur71Amritsar70Nagpur63Cochin60Lucknow50Visakhapatnam48Calcutta43Cuttack40Agra29Allahabad28Guwahati27Jodhpur25Patna17Ranchi16Telangana9Jabalpur7Varanasi7Dehradun5Panaji5SC3Gauhati1

Key Topics

Addition to Income4Section 13(1)(a)3Section 1083Section 260A2Section 1322Section 13(1)(b)2Section 1002Section 5A2Section 32

Commissioner of Income Tax-II vs. Hycons Infrastructure (India) Ltd.

The appeals are dismissed

ITTA/411/2013HC Telangana25 Sept 2013
Section 3Section 3(3)Section 5ASection 5A(1)

38. M/S Jindal Drugs Limited Jammu 44.26 Clearance of raw materia l (Crude Mentha Oil) without manufacturing excisable goods and by misdeclaring i t as finished goods (Deterpinated/ fractionated Mentha Oil) and wrongly claiming benefit of area based exemption and irregularly passing on a Cenvat credit to t he purchaser. Goods are further exported by M/S Jindal Drugs Limited

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

ITTA/23/2021HC Telangana09 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 132Section 132(4)Section 153ASection 260A

purchased shares of an unlisted private company in 2010. This unlisted company then merged with another unlisted company, M/s Focus Industrial Resources Ltd. and shares of this merged entity were allotted to the Assessee. Subsequently, the merged entity allotted further bonus shares to the Assessee and thereafter it was listed on the Bombay Stock Exchange. Assessee sold these shares

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

ITTA/195/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

bogus loss, it is  a speculative one. 13. It has been observed by the Assessing Officer  that the sale of shares appeared to be effected  without taking actual delivery. In Short, when the  shares were stated to have been sold i.e. the date  of selling, the assessee was not in possession of  these shares. But once a person is accepted

Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

ITTA/211/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

bogus loss, it is  a speculative one. 13. It has been observed by the Assessing Officer  that the sale of shares appeared to be effected  without taking actual delivery. In Short, when the  shares were stated to have been sold i.e. the date  of selling, the assessee was not in possession of  these shares. But once a person is accepted

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

ITTA/196/2008HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

bogus loss, it is  a speculative one. 13. It has been observed by the Assessing Officer  that the sale of shares appeared to be effected  without taking actual delivery. In Short, when the  shares were stated to have been sold i.e. the date  of selling, the assessee was not in possession of  these shares. But once a person is accepted

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

Appeal is allowed and the judgments and decrees passed by the

ITTA/58/2002HC Telangana14 Sept 2022

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

For Appellant: Mr. Bimal Gupta, Sr. Advocate with

10. Section 60 of the Registration Act specifically provides that the certificate endorsed on the document, registered by the Registrar, shall not only be admissible in evidence for the purpose of proving that document has duly been registered in the manner provided under the Act but also that the facts mentioned in the document referred to in Section 59 have

Commissioner of Income tax-VI vs. M/s. Narpat Girji Constructions,

The appeal is allowed

ITTA/19/2015HC Telangana25 Mar 2015
Section 449Section 456Section 456(1)Section 456(2)Section 483

10 - OSA No. 19 of 2015 LESSEE. Upon such conveyance conferring absolute title to the LESSEE, the LESSOR shall permit the right of passage to the staff members of the LESSEE, who may reside in the staff quarters of the LESSEE located within the residential colony premises of the LESSOR. The stamp duty, registration charges and other expenses

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

ITTA/70/2007HC Telangana23 Mar 2016

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

10. Accordingly, the head quarters Sub- Registrar, Gandhinagar, Bangalore, along with the Managing Director of plaintiff-Company went to Hotel Ashok on the evening of 7.3.1992 and when they went there, they were informed that 1st defendant was under medication and doctor has advised her to take full rest and nobody can meet her. In view of the said situation

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

ITTA/322/2008HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 108Section 13(1)(a)Section 13(1)(b)Section 13(1)(e)

bogus complaint dated 12.10.1990 to B.M.C. authorities as defendant no.2 had filed affidavit dated 10.9.1990 in favour of one of the tenants, Smt. Vasanti B. Palan in Suit (ST) 647 of 1990. Defendant no.2, by his Advocates' letter dated 28.10.1990 had placed various facts on record. On 8.11.1990, B.M.C. authorities issued notice under section 351 of the Mumbai Municipal Corporation