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4 results for “section 68”+ Section 194Cclear

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Key Topics

Section 194C5Section 2634Section 2504Section 201(1)4Section 194H4TDS3Section 263(1)2Section 194J2Section 2012Condonation of Delay

M/S MAHADEV STEET INDUSTRIES,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

ITA 69/CHANDI/2019[2012-13]Status: PendingITAT Chandigarh03 Oct 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarm.A. Nos. 66 To 67/Chd/2019 (Arising Out Of Ita Nos. 1354 To 1355/Chd/2012 Decided Vide Order 01.11.2018) "नधा"रण वष" / Assessment Years : 2007-08 & 2008-09 M/S Punjab Infrastructure The Dcit (Tds), बनाम Development Board, Chandigarh Sco 33-35, Sector 34-A, Chandigarh "थायी लेखा सं./Pan No Aaalp0048F / Ptlp 10093G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Deepak AggarwalFor Respondent: Sh. Manjit Singh, CIT DR
Section 194CSection 201Section 201(1)Section 268

68 to 70/Chd/2019 (Arising out of ITA Nos. 774 to 776/Chd/2013 decided vide order 01.11.2018) "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 M/s Punjab Infrastructure The DCIT (TDS), बनाम Development Board, Chandigarh SCO 33-35, Sector 34-A, Chandigarh "थायी लेखा सं./PAN NO. PTLP 10093G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee

2
Deduction2
Addition to Income2

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 283/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh01 Feb 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan SinghFor Respondent: Shri Rohit Sharma, CIT-DR
Section 143(3)Section 144BSection 194CSection 250Section 263Section 263(1)

section 194C and not carrying out requisite enquiries in this regard; that the ld. CIT(A) erred in not appreciating the fact that the Pr. Commissioner of Income Tax had relied upon several judicial precedents in support of her action, which have neither been discussed nor distinguished; that the ld. CIT(A) erred in misconstruing the provisions

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)

68 taxmann.com .388 (Jaipur Trib.) iv) Pr. Commissioner of Income Tax-8 vs Reliance Communications ... on 22 July, 2.019 (Bombay High Court). These citations have also been perused and considered and are in favour of the appellant. The A.O. or JCIT didn't refer to any judgment in support of their observations that provisions of Section 194H read with

M/S KAPSONS FASHION PVT. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1014/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh27 Aug 2019AY 2011-12

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.1014 To 1016/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 To 2013-14

For Appellant: Shri Jaspal Sharma, AdvFor Respondent: Smt.Chanderkanta, Sr.DR
Section 250(6)

194C of the Act. The Ld.Counsel for the assessee contended that the Ld.CIT(A) had failed to deal with the specific contention of the assessee and has summarily dismissed the same without giving any proper reasons. He drew our attention to the finding of the CIT(A) at para 8.2 of the order as under: “8.2 I have considered