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5,564 results for “section 68”+ Section 2(24)clear

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Key Topics

Addition to Income71Section 6852Section 153A52Section 14747Section 143(3)44Section 153C35Section 143(2)28Section 14826Disallowance26Section 132

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

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

Showing 1–20 of 5,564 · Page 1 of 279

...
16
Deduction14
Limitation/Time-bar14
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

24)(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

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

24)(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

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

24)(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

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

24)(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

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68

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

2. Delight Resorts Pvt. Ltd. 2012-13 143(3) - Share Capital – section 68 10,00,00,000 D R - Advance – section 68 66,56,47,519 D R - 50% disallowance of 5,22,890 D Not challenged employee benefit expenses 3. Delight Resorts Pvt. Ltd. 2014-15 143(3) - Advance – section 68