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.

9 results for “section 68”+ Section 35(1)(iv)clear

Sorted by relevance

Delhi2,796Mumbai2,106Bangalore918Karnataka627Ahmedabad541Jaipur524Chennai495Kolkata346Hyderabad304Chandigarh288Indore237Surat232Cochin228Pune171Raipur128Rajkot116Visakhapatnam115Telangana85Cuttack75Nagpur65Calcutta63Lucknow56Amritsar50SC46Guwahati45Ranchi32Jodhpur26Agra25Patna23Allahabad18Varanasi14Dehradun9Rajasthan9Orissa9Panaji8Kerala5Jabalpur4Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Gauhati1

Key Topics

Section 44B14Section 914Addition to Income9Section 153A7Section 2637Section 153D4

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

IV [hereinafter referred to as ‘CIT(A)’], Kanpur, pertaining to assessment years 2011-12 to 2016- 17. 2. At the outset, we find there is a delay of 2 days in filing the appeals by the assessee. Considering the small duration of delay, we are inclined to condone the delay and admit the appeals of the assessee for adjudication

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

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

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

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 1809/DEL/2017[2012-13]Status: DisposedITAT Dehradun21 Feb 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 153Section 153ASection 153D

IV, Kanpur, (‘the Ld. CIT(A)’ for short) dated 17.02.2027, for Assessment Year 2012-13. 2. During the course of hearing vide letter dt. 13.11.2024, assessee filed an application under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 (ITAT Rules, in short) and raised one additional ground which reads as under: “That having regard to the facts