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10 results for “section 68”+ Section 56(2)(vii)clear

Sorted by relevance

Delhi1,652Mumbai1,024Karnataka572Bangalore366Ahmedabad299Jaipur270Chennai257Kolkata164Hyderabad163Chandigarh127Indore125Cochin83Pune65Calcutta58Cuttack52Surat50Raipur42Rajkot41Telangana38Guwahati37Visakhapatnam34Nagpur32Panaji31Lucknow30SC25Ranchi20Agra19Jodhpur18Dehradun10Amritsar10Allahabad10Patna9Kerala7Rajasthan6Varanasi4Orissa3Jabalpur2Andhra Pradesh1

Key Topics

Section 44B16Section 915Addition to Income10Section 2637Section 36(1)(va)4Section 14A4Section 143(3)3Section 1422Disallowance2

INTECSEA ASIA PACIFIC SDN BHD,MALAYSIA vs. ACIT, INTERNATIONAL TAXATION, CIRCLE- 1, DEHRADUN

The appeal of the assessee is allowed

ITA 5577/DEL/2018[2015-16]Status: DisposedITAT Dehradun08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri B.R.R. Kumarasstt. Year : 2015-16 Intecsea Asia Pacific N Vs. Acit, International Bhd Taxation, Circle-1, Kpmg Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6Th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent)

For Appellant: Shri Ajit Jain, CA
Section 143(2)Section 143(3)Section 44BSection 44DSection 9

56,538 and Rs. 2,51,21,958 respectively. The Appellant filed its return of income for the Financial Year (‘FY’) 2014-15 i.e. AY 2015-16 electronically on 31 October 2015. The scrutiny assessment proceedings were initiated vide notice dated 15 July 2016 issued under section 143(2) of the Income-tax Act, 1961 (‘Act’) by the Assistant

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

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

56. Ground number 7 – 8 of the appeal of the assessee is with respect to the taxability of reimbursement in the nature of service tax paid which is covered in favour of the assessee is aggrieved by the parties by the decision of the honourable jurisdictional High Court in 414 ITR 1 and also decided by us in appeal

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

ITA 1200/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

vii) Taxability of contract receipt of Rs.1,38,08,610/- on accrual basis (viii) Disallowance of interest under section 14A. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees’ contribution in ECGI under section 36(1)(va) r.w.s.2(24)(x) of the Act. (ii) Disallowance of interest of Rs.50,50,442/- on Government

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

ITA 908/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

vii) Taxability of contract receipt of Rs.1,38,08,610/- on accrual basis (viii) Disallowance of interest under section 14A. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees’ contribution in ECGI under section 36(1)(va) r.w.s.2(24)(x) of the Act. (ii) Disallowance of interest of Rs.50,50,442/- on Government