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117 results for “section 68”+ Section 275(1)(a)clear

Sorted by relevance

Delhi649Karnataka500Mumbai390Ahmedabad158Bangalore148Jaipur124Cochin117Chennai104Kolkata87Hyderabad85Raipur77Chandigarh63Surat54Indore27Pune20Lucknow19Calcutta18Patna17Nagpur15Jodhpur11Cuttack10Telangana10Rajkot9Visakhapatnam7SC7Agra4Rajasthan4Amritsar4Panaji3Allahabad3Guwahati3Jabalpur2Orissa1Dehradun1Andhra Pradesh1Ranchi1

Key Topics

Section 25098Section 153A56Section 201(1)40Section 14A36Section 271C30Section 153C28Section 20120Addition to Income20Section 143(3)19Exemption

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271A

Showing 1–20 of 117 · Page 1 of 6

13
Penalty11
TDS10
Section 68
Section 69

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

1,25,10,307 India Other R& D expenses incurred at Limda (Vadodra) 2,08,68,464 Total 15,60,52,275 11. It is submitted that in respect of reimbursement of salary and other expenses to Apollo Vrerdestein B.V., Netherlands the same were held to be allowable by the Tribunal for AY 2010-11 vide 21 Apollo Tyres

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section 201(1) of the Income-tax Act shou1 d be enforced after the tax deductor has satisfied the officer-in-charge of TDS, that taxes

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 528/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 526/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 529/COCH/2013[2006-07]Status: DisposedITAT Cochin26 Jun 2019AY 2006-07

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 596/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. M/S ST.FRANCIS CLAY DECOR TILES, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 587/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 597/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 532/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 525/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

275 36,955 16,68,320 2005-06 1,41,155 47,18,031 45,76,876 17,26,444 51,651 16,74,793 2006-07 8,10,710 66,91,429 58,80,719 22,52,332 2,72,885 19,79,447 M/s. E T Devassy & Sons The Deputy Commissioner of Income Tax Vs Central Circle Edassery