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Income Tax Case Laws - Section: 133

Home Case Index Income Tax Sections List
Cases for Section: 133
Showing 1 to 15 of 129 Records
 
  • 2016 (7) TMI 842 - ITAT DELHI

    Addition u/s 68 - non producing sundry creditors / parties - CIT(A) deleted the addition stating that the addition was made merely on estimate basis - notice u/s 133(6) - Held that - CIT(A) has passed a well reasoned and speaking order, because AO is... ... ...


  • 2016 (6) TMI 488 - ITAT KOLKATA

    Addition on account of carriage inward expenses - Held that - AO before disallowing the expenses has failed to consider the claim of the assessee of such expenses in the earlier years to arrive at the view whether the expenses claimed are more or les... ... ...


  • 2016 (7) TMI 209 - KERALA HIGH COURT

    Constitutional validity of the amendment to Section 133(6) - right to privacy - it was contended that, the Co-operative Banks are not expected to give out the details of its customers even under the Right to Information Act, the attempt to elicit suc... ... ...


  • 2016 (7) TMI 241 - ITAT CHENNAI

    Addition being the difference in the FD amount as unexplained income from other sources - CIT(A) deleted the addition calling for information u/s 133(6) of the Act from the bank and found that the difference worked out by the Assessing Officer in the... ... ...


  • 2016 (5) TMI 243 - ITAT KOLKATA

    Addition u/s 68 - Held that - Disallowance was on account of unexplained cash credit u/s 68. But the assessee has produced and explained the cash book of sister concern Suman Trading Co where the transactions with the assessee has been duly recorded ... ... ...


  • 2016 (4) TMI 633 - ITAT DELHI

    Disallowance on account of entertainment expenses and traveling expenses - CTI(A) restricted the disallowance - Held that - In the present case, it is noticed that the assessee had been associated with two firms i.e. M/s AZB & Partners and M/s Aj... ... ...


  • 2016 (4) TMI 551 - ITAT DELHI

    Purchases doubtful - Estimation of commission income 1 of total purchases - as per AO the assessee was not running regular business but only providing accommodation entries since assessee failed to substantiate sales - CIT(A) deleted the addition - H... ... ...


  • 2016 (4) TMI 956 - ITAT MUMBAI

    Determination of income - bogus purchases - Held that - AO had disallowed an amount under the head unproved purchases, that in the rectification proceedings carried out on two occasions he reduced it to ₹ 7.54 Crores, that he had issued notices... ... ...


  • 2016 (3) TMI 206 - ITAT DELHI

    Addition u/s 68 on account of share application money received by the assessee - issue of notice u/s 133(6) came back un-served - Held that - Notice u/s 133(6) is issued by the AO could not be served on the share applicants and Inspector s report als... ... ...


  • 2016 (2) TMI 791 - ITAT MUMBAI

    Addition on account of difference in debtors and creditors - information called by the AO u/s 133(6) of the Act directly from the selling/purchasing parties with respect to the account of the assessee appearing in their books of accounts - CIT(A) del... ... ...


  • 2016 (1) TMI 645 - ITAT DELHI

    Disallowance on account of bogus purchases - CIT(A) deleted the addition - Held that - Assessee has given the details of the address, which are available with it at the time of purchases and sales tax assessment records of that assessee which proves ... ... ...


  • 2015 (8) TMI 884 - ITAT DELHI

    Addition u/s 68 - unsecured loan - AO made impugned addition in absence of details, confirmation, bank accounts and ITR copies of the alleged creditors Shri Manoj Kumar and Shri Uttam Singh - CIT(A) deleted the addition on the basis of information re... ... ...


  • 2015 (8) TMI 918 - ITAT DELHI

    Addition of amount paid/payable to the vendor i.e. Star India Private Limited ( Star India ) u/s 68 - Star India did not respond to the notice issued by the learned AO under section 133(6) - Held that - Disallowance has been made and upheld by the au... ... ...


  • 2015 (5) TMI 112 - ITAT DELHI

    Bogus transactions - Addition on expenditure for purchase of packing material - Unexplained share application money - Applicability of revised monetary limits for filing appeal to Tribunal at ₹ 4 Lacs - Instruction No. 5/14 issued by the CBDT o... ... ...


  • 2015 (2) TMI 981 - ITAT DELHI

    Transfer pricing adjustment - international transactions in the Back office support services segment - selection of comparables - Held that - Accel Transmatic Ltd. (Seg.) - it can be seen from the Annual report of this company has three divisions, na... ... ...


 
   
 
 
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