| 15619400 | Section 143(3) Assessment - Addition to income - AO estimated pro -- During survey at business premises of the assessee some incriminating material in the form of dail......
ITAT, Visakhapatnam Bench -- 29 Mar 2023
Lakshmi Constructions v. Dy. CIT In Favour of Assessee
2023 TaxPub(DT) 2157 (Visak-Trib)
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| 15510900 | Section 145(3) Accounting method - Rejection - Estimation of income - -- Assessee|s case was assessed under section 144 and NP @6% was determined by AO by rejecting books of......
ITAT, Amritsar Bench -- 24 Feb 2023
Ladakh Roadlines v. ACIT Partly in favour of assessee
2023 TaxPub(DT) 1482 (Asr-Trib)
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| 15637200 | Section 145(2) Section 37(1) Accounting Method - Business expenditure - Lease equalization charges -- Assessee claimed deduction of lease equalization charge from gross lease rentals received by it in r......
High Court of Telangana -- 01 Feb 2023
Sehgal Leasing Investments Ltd. v. Dy. CIT In assessee|s favour.
2023 TaxPub(DT) 2237 (Tel-HC)
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| 15375800 | Section 145(3) Accounting method - Rejection of books - AO doubted genuineness of sundry creditors a -- Assessee while filing return of income declared loss of Rs. 33 crore. AO noticed that a......
ITAT, Surat Bench -- 23 Jan 2023
Asstt. CIT v. Salya India (P) Ltd. Revenue Appeal Dismissed
2023 TaxPub(DT) 713 (Srt-Trib) : (2023) 103 ITR (Trib) 0081
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| 15245500 | Section 145(3) Accounting method - Rejection - Books of account being neither complete nor reliable -- Assessee was engaged in the business of export of gold jewellery. AO sought to reject books of accou......
ITAT, Delhi Bench -- 28 Dec 2022
Sahdev Jewellers v ACIT Partly in favour of Assessee
2023 TaxPub(DT) 51 (Del-Trib)
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| 15252100 | Section 37(1) Section 145 Business expenditure - Provision made by assessee in its books of account -- The gross income of assessee in the balance sheet was Rs. 20,11,69,35,935. After deduction of Rs. 1,......
High Court of Madras -- 21 Dec 2022
Flsmidth (P) Ltd v Dy CIT Against the Assessee
2023 TaxPub(DT) 100 (Mad-HC) : (2023) 456 ITR 0300
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| 15154600 | Section 145(3) Accounting method - Rejection - Discrepancies in books of account - Assessee failed t -- Assessee-company filed its return of income for year under consideration. During the course of asses......
ITAT, Mumbai Bench -- 13 Dec 2022
Marshal Multitrade (P) Ltd v ITO Against the Assessee
2022 TaxPub(DT) 8206 (Mum-Trib)
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| 15154300 | Section 145 Method of accounting - - - ... -- Assessed was one of the five entities that succeeded the erstwhile Madhya Pradesh State Electricity ......
ITAT, Jabalpur Bench -- 09 Dec 2022
Asstt CIT v MP Power Transmission Co Ltd Matter Remanded
2022 TaxPub(DT) 8203 (Jab-Trib)
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