Search: section 68

4 results for “section 68”+ Section 199(2)clear

Sorted by relevance

Key Topics

Section 1444 Section 1954 Addition to Income4 Section 93 Section 46A2 Section 40A(2)(b)2 Section 40A(3)2 Section 234A2 Unexplained Investment2 TDS2

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

68 ITR 457] it was pointed out that if the payment made by the resident to the non-resident was an amount which was not chargeable to tax in India, then no tax is deductible at source even though the assessee had not made an application under Section 18(3B) (now Section 195(2

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

ITA 331/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 144Section 234BSection 44ASection 68

2. Vide Grounds No. 1 to 4 assessee has challenged the action of the authorities below in making trading addition by application of N.P rate @8% on contract receipts ignoring the past history of the assessee which as per judicial opinion is a material consideration for estimation of income while proceeding under section

A.C.I.T.-2, AGRA vs. SMT. NEETA SHARMA PROP., AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 286/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

199 (ITAT Ahmd.) ITO Vs. JagdipKanjibhai (iv) 53 TTJ 523 (ITAT Chandigarh) Bansal Sons (India) Vs. ITO (v) [2017] 83 taxmann.com 193 (Calcutta High Court) CIT, Durgapur vs. Shib Shankar Das (Para 9 Pg. 220) (vi) [2017] 88 taxmann.com 506 (Gujarat High Court) CIT vs. Patel Proteins (P) Ltd. (Para 2 Pg. 222) (vii) [2013] 40 taxmann.com 177 (Gujarat High

SMT. NEETA SHARMA,AGRA vs. A.C.I.T., CIRCLE-2, AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 299/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A