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.

2 results for “section 68”+ Section 36(1)(iv)clear

Sorted by relevance

Delhi2,770Mumbai2,102Bangalore915Karnataka627Ahmedabad581Jaipur540Chennai492Kolkata339Hyderabad323Chandigarh276Indore224Surat222Cochin218Pune161Raipur122Visakhapatnam121Agra100Rajkot86Telangana85Nagpur83Cuttack76Calcutta60Amritsar59Lucknow59Guwahati53SC50Ranchi33Panaji31Jodhpur29Allahabad20Varanasi18Patna17Dehradun12Orissa10Rajasthan9Kerala7Jabalpur4Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN2ASHOK BHAN DALVEER BHANDARI2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 271(1)(c)4Section 1322

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

iv) Adding the above amount, the Appellant’s income became Rs. 69,15,757.00 (Rs. 68,00,757.00 + Rs. 1,15,000.00 = Rs. 69, 15, 757.00) (v) Depreciation on leased vehicles claimed at 40% was reduced to 20% (as in the original assessment) and an amount of Rs. 10,28,462.00 was disallowed. (vi) Accordingly, against the total amount

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006
For Respondent: Commissioner of Income Tax, Bangalore
Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

iv Unexplained expenditure U/s. 69C Rs. 8,33,525 The assessment for the years 1981-82 was completed after making an addition of Rs.19,93,117/-. Assessing Authority made an assessment for the construction of a commercial complex in Durgadabailu, the investment for which was declared at Rs. 5,55,000/- for the entire building. Half of the building belonged