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8,657 results for “section 68”+ Section 11(3)clear

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Delhi8,657 Mumbai7,404 Bangalore2,254 Kolkata1,960 Chennai1,672 Ahmedabad1,643 Jaipur1,329 Hyderabad1,227 Pune1,096 Karnataka769 Chandigarh763 Surat762 Indore721 Cochin444 Raipur408 Rajkot367 Visakhapatnam346 Lucknow230 Nagpur229 Amritsar214 Cuttack212 Agra201 Guwahati187 Telangana148 Ranchi116 Jodhpur108 SC101 Calcutta94 Jabalpur92 Allahabad91 Panaji84 Patna80 Dehradun67 Varanasi32 Rajasthan19 Orissa12 Kerala12 A.K. SIKRI ROHINTON FALI NARIMAN4 Punjab & Haryana3 Uttarakhand3 Gauhati3 ASHOK BHAN DALVEER BHANDARI2 ARIJIT PASAYAT C.K. THAKKER1 K.S. RADHAKRISHNAN A.K. SIKRI1 Tripura1 Himachal Pradesh1 Andhra Pradesh1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 6864 Addition to Income61 Section 143(3)26 Section 80I26 Disallowance25 Section 14A22 Section 153A21 Section 69A18 Section 14816 Deduction

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

Showing 1–20 of 8,657 · Page 1 of 433

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16

Comparables/TP12

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

3) 22.09.2012 Pvt. Ltd. 15 13 32,25,00,000 5,340/- - Share Capital – section 68 30,18,00,000 - Current Liabilities – section 68 11

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

For Respondent: \nShri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

3) to the\nfifteenth proviso to clause (23C) of section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section