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.

10,148 results for “section 68”+ Section 2(7)clear

Sorted by relevance

Delhi10,148Mumbai8,759Kolkata2,726Bangalore2,500Ahmedabad2,065Chennai1,970Jaipur1,435Hyderabad1,340Pune1,270Surat899Chandigarh856Karnataka789Indore780Cochin607Raipur457Rajkot448Visakhapatnam394Nagpur262Lucknow259Amritsar256Agra237Cuttack232Guwahati210Telangana157Ranchi146Jodhpur137Patna129SC118Jabalpur116Calcutta103Allahabad101Panaji97Dehradun93Varanasi48Rajasthan22Orissa13Kerala13A.K. SIKRI ROHINTON FALI NARIMAN5Uttarakhand4Punjab & Haryana3Gauhati3ASHOK BHAN DALVEER BHANDARI2Himachal Pradesh1Tripura1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1K.S. RADHAKRISHNAN A.K. SIKRI1ANIL R. DAVE SHIVA KIRTI SINGH1ARIJIT PASAYAT C.K. THAKKER1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Addition to Income89Section 6883Section 153A65Section 143(3)56Section 14855Section 14743Section 153D31Section 153C28Section 143(2)27Natural Justice

ACIT CC-14, DELHI vs. DELHI SPOT BULLION TRADING CO. PVT. LTD. , DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1965/DEL/2021[2017-18]Status: DisposedITAT Delhi23 Apr 2024AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Anuj Jain, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)

2 lakhs of sales. There is no law which 9 Delhi Spot Bullion Trading Co. Pvt. Ltd. mandates the assessee to keep its money in bank account. Even in case of cash sales prior to 8th November 2016, the assessee could have retained the sales realization in cash. g) Trading receipt cannot be added under section 68

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

ITA/224/2017HC Delhi10 Apr 2017

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

Showing 1–20 of 10,148 · Page 1 of 508

...
18
Deduction17
Disallowance15
Bench:
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

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7

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

2,70,000/- - Share Capital – section 68 5. Jingle Bells Aluminium Pvt. Ltd. 27.03.20 2012- 143(3) 26.09.2012 - Share Capital – section 68 15 13 62,00,00,000 3,167/- 6. Kasper Information Technology 16.03.20 2012- 143(3) 27.09.2012 Pvt. Ltd. 15 13 46,00,00,000 1,738/- - Share Capital – section 68 7