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.

5 results for “section 68”+ Permanent Establishmentclear

Sorted by relevance

Delhi965Mumbai614Karnataka431Bangalore206Chennai190Kolkata180Jaipur90Ahmedabad90Chandigarh70Telangana53Indore48Raipur42Cochin36Pune27SC23Visakhapatnam21Rajkot17Calcutta17Lucknow15Hyderabad15Surat13Cuttack13Dehradun12Guwahati10Varanasi8Nagpur7Rajasthan6Agra5Amritsar5Jodhpur4Allahabad3Orissa3Uttarakhand2Panaji2Andhra Pradesh1ARIJIT PASAYAT C.K. THAKKER1Ranchi1Punjab & Haryana1

Key Topics

Section 115B11Section 685Addition to Income5Section 80I4Section 2(22)(e)4Section 143(3)3Section 250(6)2Section 562Section 43(5)2

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68

establish the identity of the donor. DSBBS is, in fact, a religious trust, to which the provision of section 115BBC is not applicable. It is this trust which is the donor as far as the assessee-donee is concerned. How could, then, the donations being confirmed by the donor through its’ trustee, could be regarded as anonymous? The tribunal

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68

68 cannot be sustained. Further, it was also submitted that ITO has not given any warning to the assessee/appellant herein before putting question to the assessee/appellant to the effect that any admission/confession can be used against him in any proceedings under the Act and its repercussion and, nor he was made aware of his right to engage lawyer

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

permanent registration is 9/2009 whereas the auditor has taken the date of commencement in Form No.10CCB as 16.11.2009, which is the date of issuance of certificate. Further, the Form 10CCB contains the date and place as evident from the said form Page No.42 of APB,in both the cases, the initial assessment year is computed

M/S G G OILS & FATS PVT.LTD ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 508/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Jul 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora &For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(18)Section 2(22)(e)Section 56

permanent payout. The appeal was dismissed with costs. The full bench decision by the Hon’ble jurisdictional High Court (reported at 48 ITR 288 (Punj)(FB)) was affirmed. Where, then, one may ask, is there any scope for an argument, introducing the notion of ‘misuse’ of funds belonging to the payer-company, so that where such misuse is not shown

MESERS P.D SEKHSARIA TRADING COMPANY ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BATHINDA

In the result, the appeal of the assessee is allowed and the Stay Petition of the assessee is dismissed

ITA 331/ASR/2018[2014-15]Status: DisposedITAT Amritsar18 Mar 2019AY 2014-15

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 331/Asr./2018 : Asstt. Year : 2014-15 M/S P. D. Sekhsaria Trading Vs Dy. Commissioner Of Income Company Pvt. Ltd., 4242, Tax, Circle-I, Ground Floor, Gurudwara Singh Bathinda, Punjab Sabha Street, Bathinda, Punjab (Appellant) (Respondent) Pan No. Aabcp1720E Sa No. 03/Asr./2019 (In Ita No. 331/Asr./2018: Asstt. Year : 2014-15) M/S P. D. Sekhsaria Trading Vs Dy. Commissioner Of Income Company Pvt. Ltd., 4242, Tax, Circle-I, Ground Floor, Gurudwara Singh Bathinda, Punjab Sabha Street, Bathinda, Punjab (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. Salil Kapoor, Adv. & Shri. Sanat Kapoor, Adv. Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :20.02.2019 Date Of Pronouncement : 19.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Bathinda Dated 26.03.2018. 2. The Assessee Has Raised Following Grounds Of Appeal: “1. That On The Facts & Circumstances Of The Case The Addition/Disallowance Of Rs.4,69,47,808/- Made

For Appellant: Shri. Salil Kapoor, Adv. &For Respondent: Shri. M. P. Singh, CIT DR
Section 2Section 234ASection 43(5)Section 43(5)(e)

establishes ITA No. 331/Asr./2018 30 SA No. 03/Asr./2019 P.D. Sekhsaria Trading Company Pvt. Ltd. that transactions carried for full year should be treated as non- speculative. Observation of Ld. AO that Appellant carried this business for the 1st time and it was not regularly engaged in trading in commodities trading is out of context and relevance. Infact