This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Accepted Project Revenue Confirms Genuineness of Related Purchases
Case Law Details
- Case Name
- Kalpataru Projects International Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Kalpataru Projects International Ltd. Vs DCIT (ITAT Mumbai)
Search After 10 Years Can’t Taint Genuine Purchases: ITAT Mumbai Deletes Entire s.37(1) Disallowance in Kalpataru / JMC Merger Cases
ITAT Mumbai (E Bench) in Kalpataru Projects International Ltd. vs DCIT & cross-appeal (ITA Nos. 5962 to 5965 & 6112/Mum/2025; AYs 2013-14, 2014-15, 2015-16 & 2017-18; order dated 24.12.2025) has allowed all assessee appeals and dismissed the Revenue appeal, deleting even the residual 12.5% ad-hoc disallowance of alleged non-genuine purchases sustained by CIT(A).
The dispute related to purch...






