Browse Tax Judgements
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Mohd. Sami Alam vs. Income Tax Officer
I.T.A. No. 1680/Kol/2025Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata7 Nov 2025
Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
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Nand Lal Popli, Vs. The D.C.I.T.
ITA No.1161/Chd/2013 & ITA No.1162/Chd/2013INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, CHANDIGARH14 Jun 2016
The assessee, Nand Lal Popli, is a civil contractor who declared his profits under section 44AD of the Income Tax Act, 1961, amounting to Rs. 3,02,050/- against gross receipts of Rs. 37,75,444/-. The Assessing Officer inferred that the asse…
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