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13 results for “section 68”+ Section 194clear

Sorted by relevance

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Key Topics

Section 44B30Section 914Section 9(1)(vii)8Section 2637Addition to Income7Section 1486Section 143(3)4Section 148A4Permanent Establishment4

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

Business Income4
Double Taxation/DTAA4
Section 144B2

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee has raised the following grounds of appeal in ITA No. 3072/Del/2012 for the Assessment Year 2009-10:- “Based upon the facts of the case, the appellant respectfully craves

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5305/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

194,73,02,820/-. The assessee in its return of income admitted that there is a Permanent Establishment (PE) in India. The ld. AO observed that for availing the benefit of provisions of sectin 44BB of the Act, it is essential that assessee should have a PE in India ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee) ITA No. 6173/Del/2017

DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN vs. SCHLUMBERGER ASIA SERVICES LTD., DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 6173/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

194,73,02,820/-. The assessee in its return of income admitted that there is a Permanent Establishment (PE) in India. The ld. AO observed that for availing the benefit of provisions of sectin 44BB of the Act, it is essential that assessee should have a PE in India ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee) ITA No. 6173/Del/2017

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 6126/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Sept 2023AY 2013-14

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

194,73,02,820/-. The assessee in its return of income admitted that there is a Permanent Establishment (PE) in India. The ld. AO observed that for availing the benefit of provisions of sectin 44BB of the Act, it is essential that assessee should have a PE in India ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee) ITA No. 6173/Del/2017

SCHLUMBERGER ASIA SERVICES LTD.,DEHRADUN vs. DCIT, CIRCLE- 2, INTL. TAXATION, DEHRADUN

In the result, the appeal of the assessee for the Asst Year 2015-16 is partly allowed and that of the revenue is dismissed

ITA 5223/DEL/2018[2015-16]Status: DisposedITAT Dehradun15 Sept 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshita No. 5223/Del/2018 (A. Y.: 2015-16) Schlumberger Asia Services Ltd, Vs. Dcit, 14Th Floor, Tower-C, Building Circle-2, No. 1, Dlf City, Phase-Ii, International Taxation, Gurgaon Dehradun (Appellant) (Respondent) Pan: Aadcs1107J

For Appellant: Shri P. J. Pardiwalla, Sr. AdvFor Respondent: Shri Mayank Kumar, JCIT, DR
Section 143(3)Section 44BSection 9(1)(vii)

194,73,02,820/-. The assessee in its return of income admitted that there is a Permanent Establishment (PE) in India. The ld. AO observed that for availing the benefit of provisions of sectin 44BB of the Act, it is essential that assessee should have a PE in India ITA No. 6126/Del/2017 & ITA No. 5223/Del/2018 (Assessee) ITA No. 6173/Del/2017

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

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

ITA 178/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

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

ITA 179/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed