{"id":55783,"date":"2025-08-08T14:18:27","date_gmt":"2025-08-08T08:48:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/j-kumar-infraprojects-ltd-v-dcit-mum-trib-www-itatonline-org\/"},"modified":"2025-08-08T14:18:27","modified_gmt":"2025-08-08T08:48:27","slug":"j-kumar-infraprojects-ltd-v-dcit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/j-kumar-infraprojects-ltd-v-dcit-mum-trib-www-itatonline-org\/","title":{"rendered":"J. Kumar Infraprojects Ltd. v. DCIT ( Mum) ( Trib) www.itatonline.org ."},"content":{"rendered":"<p>The AO has disallowed 100% of alleged bogus expenses . On appeal the CIT(A) restricted the disallowance at 12% of the alleged bogus expenses . On appeal by the Revenue and the assessee, the Tribunal affirmed the order of the CIT( A) estimating the disallowance at 12% of alleged bogus expenditure . The Tribunal\u00a0 distinguished the ratio in\u00a0 Pr. CIT v. Kanak Impex (India) Ltd. Pr. CIT v. Kanak Impex (India) Ltd\u00a0 ( 2025) 474 ITR 175 \/ 172 Taxman.com 283\u00a0 (Bom)( HC \u00a0). ( ITA Nos. 4147 to 4153 &amp; 4585 to 4593\/Mum\/2024 dt. 3-07 -2025 ) ( AY. 2016 -17 to 2022 -23 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure \u2013 Alleged bogus purchases &#8211;   Estimate of 12% of alleged bogus expenses are affirmed &#8211;  Pr. CIT v. Kanak Impex (India) Ltd  ( 2025) 474 ITR 175 \/ 172 Taxman.com 283  (Bom)( HC) distinguished .  [ S. 37(1)) <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55783","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-evJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55783"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55783\/revisions"}],"predecessor-version":[{"id":55784,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55783\/revisions\/55784"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}