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8 results for “section 68”+ Section 80Cclear

Sorted by relevance

Delhi55Mumbai52Jaipur48Bangalore14Lucknow11Amritsar11Visakhapatnam10Chandigarh10Indore9Ahmedabad8Chennai8Pune8Kolkata6Raipur5Hyderabad5Cuttack4Jodhpur2Nagpur2Cochin1Rajkot1Ranchi1Surat1Allahabad1Agra1Panaji1

Key Topics

Section 143(3)7Section 80C7Disallowance7Addition to Income7Deduction6Section 80G4Section 271(1)(c)4Section 684Section 404Section 144C

IMRAN YUNUSBHAI MALWAT,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 2025/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

For Appellant: Shri Soheb Luhari, ARFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 132Section 132(4)Section 80CSection 80G

80C amounting to Rs. 2,219/-. 4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the Ld.CIT(A), who dismissed the appeal of the assessee by observing as follows: “…I have carefully considered the submissions of the appellant, the facts of the case, the materials available on record. The appellant filed

2
Section 92D2
Transfer Pricing2

ITO, WARD-3(3)(1),, AHMEDABAD vs. SHRI ASHESH SIDHARTH AGARWAL,, AHMEDABAD

In the result, Revenue’s appeal is allowed for statistical purpose

ITA 1004/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1004/Ahd/2018 (िनधार्रण वषर् / Assessment Year : 2012-13) बनाम/ Income Tax Officer Shri Ashesh Sidharth Agarwal Ward-3(3)(1), Ahmedabad Vs. D-804, Awari Flats, B/H Karnavati Bunglow, S. G. Highway, Satellite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afwpa2415A (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri V. K. Mangla, Sr.D.R. प्र"यथीर् की ओर से/Respondent By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. सुनवाई की तारीख / Date Of 07/09/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement

For Appellant: Shri V. K. Mangla, Sr.D.RFor Respondent: Shri Tushar Hemani, Sr. Advocate &
Section 142(1)Section 143(2)Section 143(3)Section 80C

Section 142(1) of the Act alongwith questionnaire dated 05.05.2014 was served upon the assessee. It appears that the AIR details consist of 107 entries for deposit of amount into the bank and entry for sale of immovable property whereupon assessee was directed to furnish the details, particularly, in regard to the long term capital gain earned on sale

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available

THE ITO, WARD-11(4),, AHMEDABAD vs. SHRI SHAMSHENDER LOHIA, AHMEDABAD

In the result, appeal filed by the revenue is allowed

ITA 2607/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad31 May 2017AY 2008-09

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Rahul Kumar, Sr. DRFor Respondent: Shri G.C. Pipara, AR
Section 68Section 80CSection 80D

80C of the Act and deduction of Rs.10,219/- under section 80D of the Act, the net income worked out to Rs.7,31,198/-. During the course of assessment proceedings, the assessee has furnished confirmation from the following depositors:- S. Name of the Opening Addition Addl. Payment Closing N. Party Balance (Rs.) Interest (Rs.) Balance

SHALLU BANSAL,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 30/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 30/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09 Shallu Bansal Dcit, Cent.Cir.1(3) Plot No.1497-B Vs Ahmedabad. Opp: Theosophical Lodge Rupani Circle Bhavnagar 364 001. Pan : Aijpb 8274 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri B.R. Popat, Ar Revenue By : Shri Kamlesh Makwana, Sr.Dr

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri Kamlesh Makwana, Sr.DR
Section 271Section 271(1)(c)Section 68Section 80C

section 68 of the Act. Conclusion and computation made by the AO in the assessment order read as under: “In view of the above, the entire transaction of short term capital gain from shares is bogus. Thus, the gain from such transactions is also bogus. Thus, the Short Term Capital Gain amounting to Rs. 10,19,4057- is disallowed

SARITA R JADON,PANCHMAHAL vs. THE DCIT, PANCHMAHAL CIRCLE, GODHRA

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1525/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Sulabh Padshah, A.R
Section 143(3)Section 244ASection 40Section 40A(3)Section 43BSection 80C

Section 143(3) in spite the fact that no valid notice was ever served on the appellant. It is submitted that the decision of Hon'ble CIT confirming the ex-parte order and additions made is bad in law as appellant did not get the opportunity of being heard. It is submitted that in view of this the case

SARITA R JADON,PANCHMAHAL vs. THE DCIT, PANCHMAHAL CIRCLE, GODHRA

In the result, both the appeals of assessee are allowed for statistical purposes

ITA 1526/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Sulabh Padshah, A.R
Section 143(3)Section 244ASection 40Section 40A(3)Section 43BSection 80C

Section 143(3) in spite the fact that no valid notice was ever served on the appellant. It is submitted that the decision of Hon'ble CIT confirming the ex-parte order and additions made is bad in law as appellant did not get the opportunity of being heard. It is submitted that in view of this the case