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Section 153A: On-Money Profit @15% Sustained, TP Addition Deleted, Bogus Purchase Confirmed
Case Law Details
- Case Name
- DCIT Vs Ekta Everglade Homes Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs Ekta Everglade Homes Pvt. Ltd. (ITAT Mumbai)
Search Assessments- ITAT Mumbai Partly Upholds CIT(A); On-Money Profit @15% Sustained, TP Addition Deleted, Bogus Purchase Adjustment Confirmed
In this large group litigation covering AYs 2013-14 to 2016-17, Revenue filed four appeals & Assessee filed four cross-objections against the consolidated order of CIT(A)-56, Mumbai, arising out of search assessments framed u/s 153A r.w.s. 143(3)/144C(3). All matters were heard together by Tribunal.
Assessee first raised a jurisdictional objection that DCIT had no pecunia...
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