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3 results for “section 68”+ Section 194A(3)(viia)clear

Sorted by relevance

Chandigarh10Cochin5Cuttack5Bangalore4Delhi3Visakhapatnam3Chennai1Mumbai1

Key Topics

Section 115J14Section 36(1)(vii)4Section 36(1)(viia)4Section 403Deduction3Disallowance3Addition to Income3Section 36(1)2Section 36(1)(via)2Natural Justice

DCIT, CIRCLE - 19(1), DELHI vs. PUNJAB NATIONAL BANK, MAHARASHTRA

In the result, appeal of assessee in ITA No

ITA 3039/DEL/2024[2020-21]Status: DisposedITAT Delhi17 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 36(1)Section 36(1)(via)Section 36(1)(vii)Section 36(1)(viia)

viia). 7. With respect to the ground relating to the applicability of provisions of section 115JB, the ld AR stated that the provisions of the section 115JB was not applicable to them. 8. Per contra, the ld. DR relied on the orders of the authorities below. 9. We have heard the rival submissions and have perused the relevant

2
Set Off of Losses2
Carry Forward of Losses2

PUNJAB NATIONAL BANK,DELHI vs. DCIT, CIRCLE-19(1), DELHI

In the result, appeal of assessee in ITA No

ITA 2712/DEL/2024[2020-21]Status: DisposedITAT Delhi17 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 36(1)Section 36(1)(via)Section 36(1)(vii)Section 36(1)(viia)

viia). 7. With respect to the ground relating to the applicability of provisions of section 115JB, the ld AR stated that the provisions of the section 115JB was not applicable to them. 8. Per contra, the ld. DR relied on the orders of the authorities below. 9. We have heard the rival submissions and have perused the relevant

RAM GARHIA CO-OPERATIVE BANK LIMITED,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

In the result, the Appeal of the assessee is partly allowed for statistical purpose

ITA 6792/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Sept 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 6792/Del/2018 (A.Y 2013-14)

For Appellant: ShriFor Respondent: Shri Girish Kohli
Section 194ASection 36Section 40

3. Brief facts if the case are that, the assessee is a co-operative society carrying on the business of providing credit and deposits facilities. The assessee filed return of income declaring the total income of Rs. 1,76,68,630/-. The case of the assessee was selected for scrutiny, assessment proceedings have to been initiated. The Assessing Officer