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10 results for “section 68”+ Section 194Hclear

Sorted by relevance

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Key Topics

Section 43B16Addition to Income10Section 143(3)9Section 14A9Disallowance9Section 111A8Depreciation8Section 1473Section 1483Section 144

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

2
Section 194H2
ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 786/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 1885/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2014-15

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 63/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2013-14

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2882/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 914/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

194H of the Act. Ld. A.O. was of the view that Initial Public Offer (IPO) cannot be regarded as transaction in securities and the application made for IPO cannot be regarded as securities within the meaning of Section 2(h) of Securities Contract (Regulation) Act 1956 till the shares are allotted and delivered to the person and accordingly made

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

In the result the appeal filed by assessee is partly allowed for statistical purposes

ITA 1590/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, SR-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14ASection 194HSection 194J

194H during the financial year 2010–11 relevant to A.Y. 2011– 12, aggregating to Rs. 50,46,979/-. IRM Pvt. Ltd. vs. DCIT A.Y 2011-12 3 (ii) That cash expenditure exceeding Rs. 10,00,000/- in a single month was recorded in the NMS data. (iii) That information was received from ITO, Jalandhar (vide letter dated 16.03.2017 under section

KAMLESH GHANSHYAMDAS THAWANI,KUBERNAGAR, AHMEDABAD vs. INCOME TAX OFFICER, WARD 7(2)(1) AHMEDABAD, INCOME TAX OFFICE, PRATYAKSHA KAR BHAWAN

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 618/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jun 2024AY 2016-17

Bench: Ms. Suchitra Kambleassessment Year: 2016-17

Section 148Section 194HSection 28Section 37(1)Section 40

68,39,954/- under both the provisions of Section 37(1) of the Income Tax Act, 1961 by not treating it as wholly and exclusively for the purpose of business and also under Section 40(a)(2)(ia) of the Act treating the transaction as commission attracting deduction of TDS Section 194H