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3 results for “section 68”+ Section 194Dclear

Sorted by relevance

Mumbai18Delhi3Hyderabad2Kolkata2Pune1

Key Topics

Section 14810TDS3Addition to Income3Section 1472Section 2602Section 144C(5)2Section 6(3)2Section 6(3)(ii)2Section 194L2Section 1I2Permanent Establishment2

ITO, NEW DELHI vs. M/S. PARAGON XT, NEW DELHI

In the result appeal of the revenue is dismissed

ITA 363/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2010-11

For Appellant: NoneFor Respondent: Shri Surender Pal, Sr. DR
Section 194C

194D, section 194E, section 194EE, section 194F, section 194G,section 194H, section 1941, section 194J, section 194K, section 195, section 196A, section 196B, section 196C and section 196D to be treated as an income received. The purpose of section 198 is not to carve

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3632/DEL/2025[2015-16]Status: Disposed
ITAT Delhi
06 Nov 2025
AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

section 260 is barred by limitation, bad in law and void-ab-initio. Ground No.5: That on the fact & circumstances of the cases the AO erred in invoking Sec. 68 to treat capital investment made through banking channels as unexplained cash credit without proving that such amount represented income of Appellant chargeable to tax in India, & in complete disregard

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3633/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Nov 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

section 260 is barred by limitation, bad in law and void-ab-initio. Ground No.5: That on the fact & circumstances of the cases the AO erred in invoking Sec. 68 to treat capital investment made through banking channels as unexplained cash credit without proving that such amount represented income of Appellant chargeable to tax in India, & in complete disregard