BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “section 68”+ Deductionclear

Sorted by relevance

Mumbai4,619Delhi4,096Bangalore1,640Kolkata1,126Chennai1,085Ahmedabad1,032Jaipur832Hyderabad710Pune663Cochin454Indore421Chandigarh391Karnataka386Surat309Raipur237Visakhapatnam220Rajkot209Cuttack162Amritsar135Lucknow131Agra128Nagpur121Panaji91Guwahati89Telangana79Allahabad59Jodhpur56Ranchi53SC45Patna39Dehradun37Calcutta35Jabalpur29Varanasi23Kerala11Rajasthan7Orissa6Uttarakhand2Punjab & Haryana2ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1K.S. RADHAKRISHNAN A.K. SIKRI1Tripura1

Key Topics

Section 271(1)(c)4

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

Section 68 Rs. 19,16,000.00 (iv) Lease rentals of cinematographic films held to be bogus and assessed as income from other sources http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 17 Rs. 63,43,750.00 The Commissioner of Income Tax set aside the order of assessment and directed the Assessing Officer to frame a fresh assessment and fresh