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.

20 results for “section 68”+ Section 206clear

Sorted by relevance

Delhi688Mumbai520Karnataka479Chennai177Jaipur134Kolkata130Ahmedabad130Bangalore117Hyderabad103Chandigarh83Calcutta51Pune48Raipur41Indore39Visakhapatnam30Allahabad29Nagpur29Surat23Cochin20Rajkot19Telangana17Lucknow14SC7Ranchi6Agra5Amritsar5Cuttack5Rajasthan5Jodhpur3Guwahati3Patna2Panaji1Gauhati1Andhra Pradesh1

Key Topics

Addition to Income19Exemption16Section 153A6Section 80P5Section 80P(2)4Section 1323Section 139(1)3Section 143(3)3Section 12A3Section 11

THE ITO, WD-2, GURUVAYUR vs. M/S.PUNNAYURKULAM SERVICE CO-OPBANK LTD, THRISSUR

ITA 372/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Jul 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.M.Ramdas, CA
Section 80PSection 80P(2)Section 80P(4)

206/- claimed by the assessee under section 80P(2) (a) (i) of the Act solely on the basis of the decision of the Hon'ble Kerala High Court in the case of M/s Chirakkal Service Co-operative Bank & others in ITA No. 212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

3
Charitable Trust3
ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

section 2(15). However, the Court does not rule out any future claim made and being independently assessed, if GS1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal mark-up. The foregoing neatly sums up the adjudication qua entities as the assessee, which is accordingly

THE ACIT, COCHIN vs. M/S.SUNNY JACOB JEWELLERS & WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

68 ITD 288) (ITAT, All.) d) Anjenaya Brick Works vs. ACIT (74 TTJ Bangalore 921) e) Poornima Beri vs. DCIT (264 ITR AT 54) (Amritsar) f) CIT vs. Gupta Abushan Pvt. Ltd. (312 ITR 166) (Del) g) CIT vs. Padamchand Ramgopal (76 ITR 719) (SC) h) CIT vs. Ghodavath Pan Masala P. Ltd. (250 ITR 570) (Mum) I.T.A. Nos.326/Coch/2016

THE ITO, KOLLAM vs. M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

68 ITD 288) (ITAT, All.) d) Anjenaya Brick Works vs. ACIT (74 TTJ Bangalore 921) e) Poornima Beri vs. DCIT (264 ITR AT 54) (Amritsar) f) CIT vs. Gupta Abushan Pvt. Ltd. (312 ITR 166) (Del) g) CIT vs. Padamchand Ramgopal (76 ITR 719) (SC) h) CIT vs. Ghodavath Pan Masala P. Ltd. (250 ITR 570) (Mum) I.T.A. Nos.326/Coch/2016

THE ITO, KOLLAM vs. M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 477/COCH/2018[2006-07]Status: DisposedITAT Cochin05 Feb 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

68 ITD 288) (ITAT, All.) d) Anjenaya Brick Works vs. ACIT (74 TTJ Bangalore 921) e) Poornima Beri vs. DCIT (264 ITR AT 54) (Amritsar) f) CIT vs. Gupta Abushan Pvt. Ltd. (312 ITR 166) (Del) g) CIT vs. Padamchand Ramgopal (76 ITR 719) (SC) h) CIT vs. Ghodavath Pan Masala P. Ltd. (250 ITR 570) (Mum) I.T.A. Nos.326/Coch/2016

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near