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.

1,191 results for “section 68”+ Section 11(1)(c)clear

Sorted by relevance

Delhi6,062Mumbai5,170Bangalore1,791Kolkata1,350Ahmedabad1,191Chennai1,153Jaipur1,025Hyderabad736Karnataka708Pune630Chandigarh554Surat510Indore472Cochin328Raipur267Rajkot221Visakhapatnam202Lucknow160Cuttack154Amritsar149Agra139Nagpur138Guwahati136Telangana107SC90Calcutta75Panaji66Ranchi64Jodhpur60Allahabad58Patna46Dehradun37Varanasi25Jabalpur21Rajasthan13Orissa12Kerala11A.K. SIKRI ROHINTON FALI NARIMAN3Uttarakhand3Punjab & Haryana2Gauhati2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1ARIJIT PASAYAT C.K. THAKKER1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income70Section 143(3)68Section 14859Section 14754Section 6854Disallowance44Section 14A34Section 26329Section 271(1)(c)29

SANDEEP MOHANRAJ SINGHI,AHMEDABAD vs. ACIT, CIRCLE4(2), AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 769/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 11Section 12ASection 143(3)Section 147Section 68

Section 68 of I.T. Act, 1961, is not sustainable….” 11. The Revenue has been unable to controvert the findings of Ld. CIT(A) regarding the source of funds utilised by Arrow for acquisition of shares of the assessee trust. The assessee had not only established the genuineness of the transactions but also brought on record evidences to establish

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

Showing 1–20 of 1,191 · Page 1 of 60

...
Section 3729
Penalty22
Natural Justice19

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1270/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2004-05

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1254/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2005-06

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1272/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2006-07

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1253/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2004-05

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

GUJARAT CRICKET ASSOCIATION,AHMEDABAD vs. THE ASSTT.DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1256/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2007-08

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

THE DY..DIRECTOR OF INCOME TAX(EXEMPTION),, AHMEDABAD vs. GUJARAT CRICKET ASSOCIATION, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2007-

ITA 1273/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2007-08

Bench: Us. It Is, Accordingly, Dismissed For Want Of Prosecution.

Section 11Section 11(1)(d)Section 12ASection 143(3)

C Sharedalal for the assessee O P Vaishnav, Commissioner (DR) for the respondent Date of concluding the hearing : December 4 and 5, 2018 Date of pronouncement : January 24, 2019 O R D E R Per Pramod Kumar, Vice President: 1. These eight appeals pertain to the same assessee, involve some common issues and challenge a consolidated order dated 4th March

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable or religious purposes. 2511. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable or religious purposes. 2511. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable or religious purposes. 2511. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

11(2),(5) and 13(i)(d) of the Act which read as follows: 23Income24 from property held for charitable or religious purposes. 2511. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income

ANISHA R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 406/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

1)(c) of the Act for Rs. 12,360/- with respect to the additions made on account of unexplained cash credit under section 68 of the Act. 4. The facts in brief are that the assessee in the present case is an individual. A search was carried out u/s 132 of the Act in the Dhanani group of cases

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 408/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad31 May 2022AY 2006-07

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

1)(c) of the Act for Rs. 12,360/- with respect to the additions made on account of unexplained cash credit under section 68 of the Act. 4. The facts in brief are that the assessee in the present case is an individual. A search was carried out u/s 132 of the Act in the Dhanani group of cases

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 407/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

1)(c) of the Act for Rs. 12,360/- with respect to the additions made on account of unexplained cash credit under section 68 of the Act. 4. The facts in brief are that the assessee in the present case is an individual. A search was carried out u/s 132 of the Act in the Dhanani group of cases

RAOOF R DHANANI,MUMBAI vs. THE ACIT CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 409/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

1)(c) of the Act for Rs. 12,360/- with respect to the additions made on account of unexplained cash credit under section 68 of the Act. 4. The facts in brief are that the assessee in the present case is an individual. A search was carried out u/s 132 of the Act in the Dhanani group of cases

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

68,1747-). The promotional material is not exclusive to the Doctors and is distributed among all stakeholders including the dealers , pharmacists etc. The Medical Council of India (MCI) issued amended regulations which are called as Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 on 10.12.2009 prohibiting the doctors to accept the freebies from pharma companies and termed such

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

68,1747-). The promotional material is not exclusive to the Doctors and is distributed among all stakeholders including the dealers , pharmacists etc. The Medical Council of India (MCI) issued amended regulations which are called as Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 on 10.12.2009 prohibiting the doctors to accept the freebies from pharma companies and termed such

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

68,91,720 Proportionate Interest Disallowance (B × C) ÷ A Amount Disallowed u/s 36(1)(iii) Rs. 11,29,21,996 ITA No.281 and 222/Ahd/2021 43 80. Before the CIT(A), the assessee submitted that the disallowance was unjustified and that it had substantial interest-free funds available throughout the year, far in excess of the average CWIP balance

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

68,91,720 Proportionate Interest Disallowance (B × C) ÷ A Amount Disallowed u/s 36(1)(iii) Rs. 11,29,21,996 ITA No.281 and 222/Ahd/2021 43 80. Before the CIT(A), the assessee submitted that the disallowance was unjustified and that it had substantial interest-free funds available throughout the year, far in excess of the average CWIP balance

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

11. In the result, the appeal of the Revenue is hereby dismissed. Coming to ITA No. 126/Ahd/2019 an appeal by the assessee for A.Y. 2008-09 12. The assessee has raised following grounds of appeal: “1 Ld. CIT (A) erred in law and on facts confirming addition made by AO of Rs. 3,85, 78,246/- difference of credit balance