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 40clear

Sorted by relevance

Delhi4,804Mumbai4,114Bangalore1,393Chennai1,038Kolkata1,014Ahmedabad936Jaipur783Hyderabad701Karnataka685Indore416Pune375Chandigarh357Surat339Cochin324Raipur210Rajkot188Visakhapatnam155Nagpur125Lucknow109Telangana108Cuttack103Guwahati94Jabalpur78Amritsar71Allahabad69Calcutta68Agra67SC67Ranchi55Patna40Panaji37Jodhpur30Varanasi27Dehradun26Rajasthan14Orissa9Kerala5Uttarakhand3ASHOK BHAN DALVEER BHANDARI2K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1Tripura1Andhra Pradesh1

Key Topics

Section 271(1)(c)4Section 1322

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

40 of 1996 thereby answering the questions in favour of the Revenue and against the assessee. ITRC No. 38 of 1996 filed by the assessee has been dismissed by the High Court. Since these appeals arise from the common order passed by the High Court, we also propose to dispose them of by a common order. FACTS The facts relevant

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

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

40% to 20%. Rs. 10,28,462.00 (iii) Unexplained share application money added back as unexplained cash credits under Section 68