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.

3,600 results for “section 68”+ Section 17(2)(iv)clear

Sorted by relevance

Delhi3,600Mumbai2,824Bangalore1,112Chennai664Ahmedabad660Karnataka642Jaipur632Kolkata531Hyderabad397Chandigarh366Surat356Indore278Pune250Cochin245Raipur159Visakhapatnam145Rajkot136Agra117Amritsar99Nagpur98Telangana95Cuttack92Lucknow71Calcutta62SC61Guwahati60Jodhpur40Panaji33Ranchi30Patna25Allahabad22Dehradun19Varanasi19Orissa10Rajasthan10Jabalpur6Kerala5Uttarakhand3Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN2ANIL R. DAVE SHIVA KIRTI SINGH1Andhra Pradesh1ARIJIT PASAYAT C.K. THAKKER1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income78Section 6863Section 153A57Section 14754Section 143(3)37Section 14827Section 153D26Search & Seizure26Section 13225Section 69A

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

ITA 5546/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

iv) of the Act. Clearly there is no section 17(2)(a)(i) in statute. Even if it is presumed that CIT (A) of M/s SGS and the current Ld Assessing Officer intended to mention section 17(2)(i), then too it is applicable to Rent Free Accommodations and hence not relevant and applicable. This error is noted

Showing 1–20 of 3,600 · Page 1 of 180

...
23
Disallowance20
Deduction12

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

ITA 5512/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

iv) of the Act. Clearly there is no section 17(2)(a)(i) in statute. Even if it is presumed that CIT (A) of M/s SGS and the current Ld Assessing Officer intended to mention section 17(2)(i), then too it is applicable to Rent Free Accommodations and hence not relevant and applicable. This error is noted

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

ITA 5513/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

iv) of the Act. Clearly there is no section 17(2)(a)(i) in statute. Even if it is presumed that CIT (A) of M/s SGS and the current Ld Assessing Officer intended to mention section 17(2)(i), then too it is applicable to Rent Free Accommodations and hence not relevant and applicable. This error is noted

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

ITA 5574/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

iv) of the Act. Clearly there is no section 17(2)(a)(i) in statute. Even if it is presumed that CIT (A) of M/s SGS and the current Ld Assessing Officer intended to mention section 17(2)(i), then too it is applicable to Rent Free Accommodations and hence not relevant and applicable. This error is noted

THE PR. COMMISSIONER OF INCOME TAX-4 vs. GE MONEY FINANCIAL SERVICES PVT. LTD.

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

Section 2(iii) approval in view of the interim order dated 10th January, 2017 of the Division Bench of this Court. However, this does not, in any manner, confer any right upon the petitioner. Similarly, the communication dated 20th October, 2016 issued by the Ministry of Mines does not come to the aid of the petitioner. By the said

DCIT, NEW DELHI vs. SHRI SHIV PRIYA, NOIDA

The appeal of the Revenue is dismissed

ITA 1101/DEL/2014[2011-12]Status: DisposedITAT Delhi26 May 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 132Section 139Section 153Section 153ASection 2(24)Section 2(24)(iv)Section 69A

68,000/- 2 Sh. Anil Kumar Director 5,67,70,500/- 34,06,230/- Sharma 3 Sh. Shiv Priya Director 3,12,00,000/- 18,72,000/- 4 Sh. Madan Mohan Director 3,00,000/- Sharma 50,00,000/- 9,57,70,500/- 57,46,230/- 5 ITA Nos. 6779/Del/2013, C.O 238/Del/2011, ITA No.1101/2014 & C.O No. 300/Del/2014 The A.O observed

ACIT, NEW DELHI vs. SH. SHIV PRIYA, NOIDA

The appeal of the Revenue is dismissed

ITA 6779/DEL/2013[2010-11]Status: DisposedITAT Delhi26 May 2017AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 132Section 139Section 153Section 153ASection 2(24)Section 2(24)(iv)Section 69A

68,000/- 2 Sh. Anil Kumar Director 5,67,70,500/- 34,06,230/- Sharma 3 Sh. Shiv Priya Director 3,12,00,000/- 18,72,000/- 4 Sh. Madan Mohan Director 3,00,000/- Sharma 50,00,000/- 9,57,70,500/- 57,46,230/- 5 ITA Nos. 6779/Del/2013, C.O 238/Del/2011, ITA No.1101/2014 & C.O No. 300/Del/2014 The A.O observed

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals

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

17- Globus Real Infra Pvt. Ltd. A.Y 2012-13 wherein addition u/s 68 has been deleted by the CIT(A) as against Sl. No. 18 - Globus Real Infra Pvt. Ltd. A.Y. 2013- 14 wherein similar addition u/s 68 stands confirmed by the Id. CIT(A). 5. In the grounds of appeal as raised by the assessee in respective appeals