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.

52 results for “section 68”+ Section 6(3)(ii)clear

Sorted by relevance

Delhi6,509Mumbai5,482Bangalore1,744Kolkata1,605Chennai1,234Ahmedabad1,140Jaipur1,041Hyderabad811Karnataka736Pune652Indore597Surat584Chandigarh569Cochin443Raipur303Rajkot295Visakhapatnam257Nagpur170Amritsar155Lucknow152Cuttack152Agra151Guwahati133Telangana120SC100Calcutta91Panaji87Jabalpur78Ranchi73Patna72Allahabad59Jodhpur59Dehradun52Varanasi24Rajasthan16Kerala11Orissa10Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati3Uttarakhand3ASHOK BHAN DALVEER BHANDARI2ANIL R. DAVE SHIVA KIRTI SINGH1ARIJIT PASAYAT C.K. THAKKER1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 44B42Section 143(3)41Section 153D40Addition to Income40Section 6933Section 6830Section 153A22Section 14720Section 918Disallowance

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

Showing 1–20 of 52 · Page 1 of 3

8
Transfer Pricing8
Comparables/TP8

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

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

II, Dehradun under section 250(6) of the Income-tax Act, 1961 („Act‟), on the following grounds: Taxability of revenues from offshore supply of imported material 1. The learned CIT(A) has erred in holding that revenues received by the Appellant from offshore supply of imported material amounting to Rs 1,898,390,096 are taxable under section

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

ITA 2215/DEL/2018[2010-11]Status: DisposedITAT Dehradun09 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 147Section 148Section 40ASection 68

68,600/- paid to the State Excise department as unexplained. The AO also noticed that the assessee, licensee of country liquor appointed by the 4 Reena Verma State Govt., had picked up her allotted quota of liquor from India Glycols Ltd. by making cash payment of Rs.40,09,123/- in contravention to section 40A(3

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

6) The Dispute Resolution Panel shall issue the directions referred to in sub-section (5), after considering the following, namely:— (a) draft order: (b) objections filed by the assessee; (c) evidence furnished by the assessee; (d) report, if any, of the Assessing Officer, Valuation Officer or Transfer Pricing Officer or any other authority; (e) records relating to the draft

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)

II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shri P. J. Pardiwalla, Sr. Adv Shri Paras Savia, Adv Revenue by: Shri Mayank Kumar, JCIT, DR Date of Hearing 23/06/2023 Date of pronouncement 15/09/2023 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No. 6126/Del/2017 and 5223/Del/2018 filed by the 1. assessee

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)

II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shri P. J. Pardiwalla, Sr. Adv Shri Paras Savia, Adv Revenue by: Shri Mayank Kumar, JCIT, DR Date of Hearing 23/06/2023 Date of pronouncement 15/09/2023 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No. 6126/Del/2017 and 5223/Del/2018 filed by the 1. assessee

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)

II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shri P. J. Pardiwalla, Sr. Adv Shri Paras Savia, Adv Revenue by: Shri Mayank Kumar, JCIT, DR Date of Hearing 23/06/2023 Date of pronouncement 15/09/2023 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No. 6126/Del/2017 and 5223/Del/2018 filed by the 1. assessee

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)

II, Gurgaon Dehradun (Appellant) (Respondent) PAN: AADCS1107J Assessee by : Shri P. J. Pardiwalla, Sr. Adv Shri Paras Savia, Adv Revenue by: Shri Mayank Kumar, JCIT, DR Date of Hearing 23/06/2023 Date of pronouncement 15/09/2023 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No. 6126/Del/2017 and 5223/Del/2018 filed by the 1. assessee

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

ITA 2078/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

68,177.00 by estimating the net profit @1.82%, which is highly arbitrary, unjust and against the facts and circumstances of the case. The Ld. CIT (A) has also confirmed the same. 9. That the Assessing Officer/CIT(A), in view of the facts and circumstances of the case erred on facts and in law in making the ad- hoc addition/disallowance

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

ITA 4201/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

68,177.00 by estimating the net profit @1.82%, which is highly arbitrary, unjust and against the facts and circumstances of the case. The Ld. CIT (A) has also confirmed the same. 9. That the Assessing Officer/CIT(A), in view of the facts and circumstances of the case erred on facts and in law in making the ad- hoc addition/disallowance

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

ITA 1555/DEL/2019[2009-10]Status: DisposedITAT Dehradun08 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Section 143(3)Section 147Section 148

68,863/- 57,69,771/- 27,76,846/ 3,15,73,341/- 30,25,318/- 2,85,48,023/- 6 A.Y. 2009-10 Particulars Rate Addition Deduction Total WDV as on Dep for the WDV as on 01.04.2008 Year 31.03.2009 More than Less than 180 Days 180 Days Computer 60% 8,344/- 3,200/- 11,544/- 5,006/- 6

ACHARYA BALKRISHNA,HARIDWAR vs. DCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 112/DDN/2025[2015-16]Status: DisposedITAT Dehradun24 Sept 2025AY 2015-16

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 144Section 147Section 148Section 148ASection 149Section 151Section 250Section 68Section 69Section 69C

68 as unexplained cash credits and Rs. 1,25,000/- as unexplained expenditure u/s 69C for obtaining such loan were made in the hands of the assessee. Against the said order an appeal was filed before the Ld. CIT(A) who dismissed the appeal of the assessee. 3. Aggrieved by the said order, assessee is in appeal before the Tribunal

G & T RESOURCES (EUROPE) LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 5553/DEL/2012[2004-05]Status: DisposedITAT Dehradun29 Apr 2022AY 2004-05

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5553/Del/2012 : Asstt. Year: 2004-05 G&T Resources (Europe) Ltd., Vs Adit, C/O F-04 & 05, Triveni Commercial International Taxation, Complex, Sheikh Sarai, Phase-I, Dehradun New Delhi-110017 (Appellant) (Respondent) Pan No. Aabcg9877F Assessee By : None Revenue By : Sh. T. S. Mapwal, Sr. Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ao U/S 143(3) Of The Income Tax Act, 1961 Dated 23.11.2006. 2. The Assessee Has Raised Revised Grounds Of Appeal: “1. That, On The Facts & In The Circumstances Of The Case & In Law, The Learned Ao Has Erred On Facts & In Law In Initiating Proceedings Under Section 148 Read Together With Section 147 Of The Income 1Ax Act, 1961. 2. That In The Absence Of Any New Facts, Other Than The Ones Already On Record Based On Which The Assessment Order Was Passed, Initiating Proceedings Under Section 148 After Expiry Of Four Years Are Bad In Law & Void Abinitio. 3. That, The Learned Ao Having Considered The Facts, Applied The Spirit Of The Boards Instructions As Contained In Notification 1767 In A Speaking Assessment Order Erred In Initiating Proceedings Under Section 148 After The Expiry Of Four Years Merely Because In A Subsequent

For Appellant: NoneFor Respondent: Sh. T. S. Mapwal, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 44B

6. Post the directions of Hon’ble Dispute Resolution Panel, at an assessed income of Rs.36,68,050/- by making an addition to the returned income of Rs.10,93,796/- on account of sale of spares adjustment to the returned income. 7. Aggrieved, the Appellant filed an appeal before ITAT raising the above said grounds dated 02.01.2017. 8. Heard

M/S. REGALLIA JEWELS PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN

In the result, the appeal of the Assessee is partly allowed

ITA 739/DEL/2017[2012-13]Status: DisposedITAT Dehradun15 Sept 2023AY 2012-13

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Regallia Jewels Pvt. Ltd, Vs. Dcit, 162, Basement Hardyan Central Circle, Singh Road, Karol Bagh, New Dehradun Delhi (Appellant) (Respondent) Pan: Aaccr9572R Assessee By : None Revenue By: Shri Narendra S. Jangpangi, Cit Dr Date Of Hearing 21/08/2023 Date Of Pronouncement 15/09/2023

For Appellant: NoneFor Respondent: Shri Narendra S. Jangpangi, CIT DR
Section 132Section 143(3)Section 145Section 153ASection 292

68,721.91 and not Rs. 3,34,79,178/- as understood by the ld AO and accordingly, there was only a difference of Rs. 97,25,729/- as against Rs. 1,14,15,273/- considered by the ld AO. The entire reconciliation of stock was submitted by the Assessee before the ld AO vide letter dated 15.12.2015 which

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69

section 69 of the Act, is grossly arbitrary, totally erroneous and wholly uncalled for. 5. After considering the detailed submission of the assessee, Ld. CIT(A) allowed the appeal of the assessee by observing as under: “5. Decision I have carefully considered the facts and circumstances of the case, the order of the Ld. AO and the submission