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4,660 results for “section 68”+ Section 32(1)clear

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Delhi4,660Mumbai3,706Bangalore1,355Chennai975Ahmedabad857Kolkata789Jaipur719Hyderabad700Karnataka691Pune453Indore413Chandigarh382Surat346Cochin278Raipur223Visakhapatnam201Rajkot178Cuttack119Nagpur118Agra114Amritsar109Lucknow108Telangana105Guwahati98Ranchi81SC69Panaji67Calcutta65Jabalpur64Allahabad56Jodhpur46Patna46Varanasi20Dehradun19Rajasthan12Orissa8Kerala8Uttarakhand3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1Tripura1Gauhati1

Key Topics

Addition to Income77Section 6855Section 143(3)53Section 153A47Section 14745Section 14834Disallowance24Section 115J21Section 153D19Section 132

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

32.[***] which is prejudicial to the interest of such assessee. Thus, as the assessee is eligible assessee, a draft assessment order is required to be forwarded to assessee, in line with section 144 B (1) (xxvii) (Pre amended) or section 144 B (1) (xxi) (amended from 1.04.2022). For ready reference, the provisions of section 144 B (1

Showing 1–20 of 4,660 · Page 1 of 233

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18
Deduction16
Search & Seizure16

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3386/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

68,000 3. Interest from others 11,79,09,000 4. Liquidated Damages 76,71,90,000 5. Excess provision written back 1686,63,72,000 6. Others including sale of directories, 142,90,32,000 publications, forms, waste paper, etc. 6.2. Not convinced with the explanation offered the additions were made in the computation of income made under

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3304/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

68,000 3. Interest from others 11,79,09,000 4. Liquidated Damages 76,71,90,000 5. Excess provision written back 1686,63,72,000 6. Others including sale of directories, 142,90,32,000 publications, forms, waste paper, etc. 6.2. Not convinced with the explanation offered the additions were made in the computation of income made under

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section

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

1,738/- - Share Capital – section 68 7. Kasper Information Technology 28.03.20 2013- 143(3) 22.09.2013 Pvt. Ltd. 16 14 16,00,00,000 2,47,050/- - Share Capital – section 68 8. Landsky Real Estate Pvt. Ltd. 31.03.20 2013- 143(3) 22.09.2013 - Share Capital – section 68 15 14 16,00,00,000 2,48,450/- - Advances – section