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9 results for “bogus purchases”+ Section 37(1)clear

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Key Topics

Addition to Income4Section 13(1)(a)3Section 1083Revision u/s 2633Section 1152Section 672Section 13(1)(b)2Section 1002Section 5A

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

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

The appeals are dismissed

ITTA/411/2013HC Telangana
2
Section 32
25 Sept 2013
Section 3Section 3(3)Section 5ASection 5A(1)

37. M/S Matiz Metals Pvt. Ltd. Meghalaya 19.57 The unin has sho wn bogus purchase of raw materials availing Cenvat credit, bogus production and fraudulently issued invoices showing clearance of excisable goods in order to fa cilitate the buyers to avail Cenvat credit. One SCN to the party and 58 SCN’ s to various manufacturers who have availed cenvat credit

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

bogus and a collusive job of K.T. Bhagath, the Managing Director of the K.T.Plantations and R.Devdas and Jude Devdas. The agreements to sell and deed of sale were vitiated by fraud and were unenforceable in die eye of law. This defendant reiterated that she has not handed over possession of the suit schedule property to respondent No. 1 and that

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

37. Section 531 of the Companies Act reads as under: "531. FRAUDULENT PREFERENCE (1) Any transfer of property, movable or immovable, delivery of goods, payment, execution or other act relating to property made, taken or done by or against a company within six months before the commencement of its winding up which, had it been made, taken or done

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

ITTA/211/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

37,500/­ Page 3 of 41 C/TAXAP/194/2008 JUDGMENT 12.2.92 34.75 16.1.92 28.00 b) 5,000 2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7

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

37,500/­ Page 3 of 41 C/TAXAP/194/2008 JUDGMENT 12.2.92 34.75 16.1.92 28.00 b) 5,000 2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7

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

37,500/­ Page 3 of 41 C/TAXAP/194/2008 JUDGMENT 12.2.92 34.75 16.1.92 28.00 b) 5,000 2,01,250 19.2.92 40.25 9,80,000 16.1.92 Rs.4,43,750/­ c) 30,000 12,22,500 19.2.92 40.75 28 L & T 19,45,000 18.2.92 a) 10,000 194.50 21,30,000 b) 5,000 9,35,000 19.2.92 187.00 21.1.92 142.00 Rs.7

M/s Sri Surya Constructions vs. The Income Tax Officer

ITTA/11/2023HC Telangana27 Jul 2023

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 115

Section 115 of the Code of Civil Procedure, 1908 (hereinafter “CPC”), has been filed on behalf of petitioner seeking the following reliefs:- “(a) Revise the impugned order (Annexure P/1) under Sec.115 of the CPC, 1908 dated 26.09.22 of the Hon'ble ADJ of the South East Saket District Court in Computer Junction vs Gisil Designs (CS DJ 754/20169287116) whereby

Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]

ITTA/212/2015HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 55Section 55(5)(a)Section 67

1. Thomson Group is a single entity Entire sales turnover of the Group (except meager sales turnover conceded by the Rose Poultry Farm) is shown as made to ultimate customers. ie., unregistered dealers and verification has confirmed that such addresses or purchasers of live chicken shown as per Form 8 B Bills are bogus or non-existent. All 6 dealers/assessees