Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

1,124 results for “section 68”+ Section 195(1)clear

Sorted by relevance

Delhi1,124 Mumbai905 Karnataka460 Bangalore368 Chennai292 Kolkata201 Ahmedabad190 Jaipur154 Chandigarh105 Hyderabad101 Raipur69 Pune60 Calcutta51 Indore45 Telangana38 Surat37 Visakhapatnam37 Nagpur34 Lucknow30 Cochin25 Rajkot22 Cuttack15 Guwahati15 Dehradun11 SC10 Allahabad9 Jodhpur8 Agra7 Orissa5 Amritsar4 Rajasthan4 Jabalpur4 Patna2 Panaji2 Ranchi1 Uttarakhand1 Varanasi1 Andhra Pradesh1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 6882 Addition to Income69 Section 143(3)65 Section 153A47 Disallowance29 Section 14725 Section 14824 Section 153D24 Section 13222 Section 143(2)

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 6589/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Arora, C.AFor Respondent: Sh. Anil Kumar Sharma, Sr. DR

Section 143(3)Section 44BSection 44DSection 9(1)(vii)

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Showing 1–20 of 1,124 · Page 1 of 57

...

15

Search & Seizure12

Double Taxation/DTAA12

ITA 1332/DEL/2012[2005-06]Status: Disposed

ITAT Delhi

30 Jun 2016

AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

ITA/352/2014HC Delhi12 Jan 2015

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering (MANU/MH/0040/1967 : 68

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Section 143(2)Section 234BSection 44BSection 44DSection 9

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INT. TAXATION CIRCLE 2 (1),

In the result all the five appeals of the assessee are partly allowed

ITA 785/DEL/2008[2000-2001]Status: DisposedITAT Delhi29 Apr 2016AY 2000-2001

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR

Section 10Section 143(3)Section 147Section 148

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INTL. TAXATION CIRCLE-2 (1),

In the result all the five appeals of the assessee are partly allowed

ITA 784/DEL/2008[1999-2000]Status: DisposedITAT Delhi29 Apr 2016AY 1999-2000

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR

Section 10Section 143(3)Section 147Section 148

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

ADIT, NEW DELHI vs. M/S. PARPOOL LTD., NEW DELHI

In the result, solitary ground of appeal of the revenue is dismissed

ITA 3316/DEL/2012[2001-02]Status: DisposedITAT Delhi03 Jun 2016AY 2001-02

Bench: Shri H S Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Mr. R S Negi Sr DR

Section 154Section 195Section 201Section 209(1)(d)Section 234Section 234B

195(1) is in identical terms with Section 18(3B) of the 1922 Act, In CIT v. Cooper Engineering [1968] 68

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton