| 18318600 | Section 145(3) Accounting method - Estimation of profit - Bogus purchases - -- AO treated purchases declared by assessee as bogus by observing the cash received from suppliers to ......
Del-Trib -- 19 Mar 2025
Jugal Kishor Pradhan v. ITO Partly in favour of assessee.
I.T.A. No. 427/Del/2024
2025 TaxPub(DT) 1684 (Del-Trib)
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| 18176800 | Section 145(3) Accounting method - Rejection of books of account - Estimation of GP - -- AO rejected assessee|s books of account and estimated GP @1.5%. He also made certain additions. CIT(......
Del-Trib -- 06 Feb 2025
ITO v. Neeraj Kumar
I.T.A. No. 5818/DEL/2017 and ITA No. 5957/Del/2017
2025 TaxPub(DT) 920 (Del-Trib)
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| 18134600 | Section 145(3) Accounting method - Rejection of - Estimation of profit - -- Assessee was a private works contractor. AO rejected books of account of assessee by observing that ......
Agra-Trib -- 27 Jan 2025
Bharti Bansal v. DCIT Assessee Appeal Partly Allowed
ITA No. 304/Agr/2016
2025 TaxPub(DT) 721 (Agra-Trib)
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| 18011200 | Section 145(3) Accounting method - Rejection of books under - Estimation of net profit, and separ -- Assessee engaged in road construction, declared a net loss of Rs. 32,77,48,176 on gross receipts of ......
Jod-Trib -- 01 Jan 2025
ACIT v. Vardha Infra Ltd. Revenue Appeal Dismissed
ITA No. 160/Jodh/2024
2025 TaxPub(DT) 190 (Jod-Trib)
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| 17930700 | Section 145(3) Accounting method - Rejection of books of account - Lower profit rate - -- Assessee claimed deduction under section 80-IB(11A) for 100% profit of eligible business. AO noticed......
Del-Trib -- 06 Dec 2024
ACIT v. Al-Dua Food Processing (P) Ltd. Revenue Appeal Dismissed
ITA No. 1007/DEL/2023
2024 TaxPub(DT) 6629 (Del-Trib)
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| 18060300 | Section 145 Accounting method - Taxability of Interest Income Under the Mercantile System - Appli -- Assessee, a government-owned special purpose vehicle (SPV) set up for debt settlement related to the......
Mum-Trib -- 28 Nov 2024
ITO v. Gas & Power Investment Co. Ltd. Revenue Appeal Dismissed
ITA No. 2580/Mum/2024, ITA No. 2577/Mum/2024, ITA No. 2575/Mum/2024 and ITA No. 2572/Mum/2024
2025 TaxPub(DT) 364 (Mum-Trib)
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| 17829200 | Section 145 Accounting method - Revenue recognition - Applicability of AS-9 and project completion -- Assessee, a real estate developer, followed project completion method for revenue recognition in its......
Pune-Trib -- 25 Oct 2024
ACIT v. Sangam Press (P) Ltd. Revenue Appeal Dismissed
ITA No. 674/PUN/2024
2024 TaxPub(DT) 6005 (Pune-Trib)
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| 17916600 | Section 145(3) Accounting method - Rejection of books of accounts - No discrepancy pointed out by -- AO rejected books of accounts of assessee-company on the ground that there was difference between sa......
Ahd-Trib -- 22 Oct 2024
Kshetrapal Gold (P) Ltd. v. ITO Assessee Appeal Allowed
ITA No. 105/Ahd/2024
2024 TaxPub(DT) 6496 (Ahd-Trib)
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