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5,041 results for “section 68”+ Section 28(2)(i)clear

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Key Topics

Addition to Income81Section 14751Section 6847Section 14846Section 143(3)44Section 153A29Section 142(1)23Disallowance22Section 69A20Section 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

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

Showing 1–20 of 5,041 · Page 1 of 253

...
19
Deduction18
Natural Justice13

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports

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

28 – CIT(A)’s order). The amount of issue of bonus shares does not represent any fresh credit but only a transfer entry representing capitalization of reserves and surplus and is not hit by section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports