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4 results for “section 68”+ Section 10Bclear

Sorted by relevance

Delhi399Mumbai328Bangalore285Kolkata118Ahmedabad96Hyderabad81Pune61Chennai43Jaipur39Chandigarh31Lucknow22Indore19Rajkot11Cuttack11Surat11Nagpur6Varanasi6Agra4Cochin4Karnataka3Panaji3Patna3Visakhapatnam3Allahabad2Guwahati2Raipur2Calcutta2Amritsar2Jabalpur2Telangana1Jodhpur1

Key Topics

Section 12A9Section 2(15)6Section 145(3)6Addition to Income4Exemption3

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

68,947/- by holding the amount transferred from Furniture and Fixture Account to Repair Account as capital expenditure and allowing depreciation thereon. Ld. CIT(A) failed to appreciate that the transfer entry has no effect on the revenue and as such the same could have been directed to be deleted. 13. Because the Ld. CIT(A) erred, both

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021
AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

10B is placed at (page 65 of the PB No. 1). While completing the assessment, exemption u/s 11 has been denied and other additions have been made by the Assessing Officer. The Ld. CIT(A) has allowed partial relief against which the appellant is in appeal. The appellant has taken following grounds of appeal:- …………………………………. Ground wise submissions in brief

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

10B is placed at (page 65 of the PB No. 1). While completing the assessment, exemption u/s 11 has been denied and other additions have been made by the Assessing Officer. The Ld. CIT(A) has allowed partial relief against which the appellant is in appeal. The appellant has taken following grounds of appeal:- …………………………………. Ground wise submissions in brief

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

10B is placed at (page 65 of the PB No. 1). While completing the assessment, exemption u/s 11 has been denied and other additions have been made by the Assessing Officer. The Ld. CIT(A) has allowed partial relief against which the appellant is in appeal. The appellant has taken following grounds of appeal:- …………………………………. Ground wise submissions in brief