2025 (6) TMI 1798
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Agarwal, Advocate For The Revenue : Shri Dayainder Singh Sidhu, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 23.07.2018 of the Commissioner of Income-tax (Appeals)-IV, Kanpur (hereinafter referred to as the Ld. First Appellate Authority or 'the Ld. FAA', for short) in Appeal No.CIT(A)-IV/KNP/11106/244-DCIT-CC-NOIDA/2016- 17 aris....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Kusum Lata. The case of the assessee was centralized and notice u/s 153C of the Act was shown to be issued on 13.07.2016 and the assessee filed return of income on 30.07.2016. subsequently, during assessment, addition on account of disallowance of exempt income claimed u/s 10(38) of the Act was made to the extent of Rs.5 lakhs and, further addition on account of unexplained unsecured loan/credit t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [2017] 397 ITR 344; (ii) Saksham Commodities Ltd. vs. ITO in W.P(C) 1459/2004 and CM A 6031/2024 dated 09.04.2024; (iii) DCIT vs. UK Paints (Overseas) Ltd., Civil Appeal No. 6634 of 2021 dated 25.04.2023, (SC); (iv) Pavitra Realcon (P) Ltd. vs. ACIT, 87 taxmann.com 142 (ITAT Delhi); & (v) Pr. CIT vs. Abhisar Buildwell (P.) Ltd., (2023) 454 ITR 212 (SC)....


TaxTMI