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1,371 results for “section 68”+ Section 36(1)(viii)clear

Sorted by relevance

Delhi1,371 Mumbai808 Karnataka545 Bangalore295 Jaipur198 Ahmedabad184 Chandigarh143 Chennai113 Indore109 Kolkata103 Cochin98 Hyderabad78 Visakhapatnam58 Nagpur54 Calcutta53 Guwahati43 Surat41 Pune37 Ranchi34 Cuttack31 Lucknow28 Raipur28 Rajkot27 Telangana27 Agra18 SC18 Amritsar9 Varanasi8 Patna7 Jodhpur7 Rajasthan6 Kerala5 Orissa4 Allahabad4 Dehradun3 Jabalpur2 Andhra Pradesh1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income62 Section 153A42 Section 6836 Section 143(3)33 Section 14733 Search & Seizure33 Disallowance32 Section 13220 Section 69A19 Deduction

ACIT, CIRCLE- 1, LTU , NEW DELHI vs. POWER FINANCE CORPORATION LTD., NEW DELHI

In the result, all these appeals are dismissed

ITA 1744/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

POWER FINANCE CORPORATION LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, all these appeals are dismissed

ITA 4742/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

Showing 1–20 of 1,371 · Page 1 of 69

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15

For Appellant: Ms. Aggarta Gupta, CA

For Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

DCIT (LTU), NEW DELHI vs. M/S. POWER FINANCE CORPORATION LTD., NEW DELHI

In the result, all these appeals are dismissed

ITA 5148/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

DCIT, NEW DELHI vs. M/S POWER FINANCE CORPORATION LTD, NEW DELHI

In the result, all these appeals are dismissed

ITA 20/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Mar 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

M/S POWER FINANCE CORPORATION LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all these appeals are dismissed

ITA 224/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

DCIT, NEW DELHI vs. M/S POWER FINANCE CORPORATION LTD.,, NEW DELHI

In the result, all these appeals are dismissed

ITA 514/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

POWER FINANCE CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all these appeals are dismissed

ITA 6620/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Mar 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

POWER FINANCE CORPORATION LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all these appeals are dismissed

ITA 4919/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Mar 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

ACIT, NEW DELHI vs. M/S. POWER FINANCE CORPORATION LTD., NEW DELHI

In the result, all these appeals are dismissed

ITA 5186/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Mar 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

POWER FINANCE CORPORATION LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all these appeals are dismissed

ITA 4920/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Mar 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

DCIT (LTU), NEW DELHI vs. M/S. POWER FINANCE CORPORATION LTD., NEW DELHI

In the result, all these appeals are dismissed

ITA 18/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

ACIT, NEW DELHI vs. M/S. POWER FINANCE CORPORATION LTD., NEW DELHI

In the result, all these appeals are dismissed

ITA 4978/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Mar 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

POWER FINANCE CORPORATION LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, all these appeals are dismissed

ITA 6274/DEL/2016[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

section 36(1)(viii) to Rs. 308,76,66,619/- as against Rs.329,68,67,750/- claimed and allowable

DCIT, NEW DELHI vs. M/S. PUNJAB NATIONAL BANK, NEW DELHI

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 2954/DEL/2017[2013-14]Status: DisposedITAT Delhi13 May 2020AY 2013-14

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2954/Del/2012 : Asstt. Year : 2013-14 Dcit, Vs M/S Punjab National Bank, Circle-20(1), Ho: Finance Division, 5, Sansad New Delhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp0165G

For Appellant: Sh. S. Krishnan, AdvFor Respondent: Smt. Sushma Singh, CIT DR

68,44,01,950/- Allowed by CIT(A) vide order dated 18.02.2014 2008-09 308,43,16,574/- Allowed by CIT(A) vide order 29.06.2012 2007-08 301,34,13,448/- Allowed by CIT(A)vide orders dated 28.02.2011 para 3.5 paqe no.4 ITA Nos. 2954 & 3041/Del/2017 19 Punjab National Bank 2006-07 247,06,53,905/- Allowed

PUNJAB NATIONAL BANK,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 3041/DEL/2017[2013-14]Status: DisposedITAT Delhi13 May 2020AY 2013-14

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2954/Del/2012 : Asstt. Year : 2013-14 Dcit, Vs M/S Punjab National Bank, Circle-20(1), Ho: Finance Division, 5, Sansad New Delhi Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp0165G

For Appellant: Sh. S. Krishnan, AdvFor Respondent: Smt. Sushma Singh, CIT DR

68,44,01,950/- Allowed by CIT(A) vide order dated 18.02.2014 2008-09 308,43,16,574/- Allowed by CIT(A) vide order 29.06.2012 2007-08 301,34,13,448/- Allowed by CIT(A)vide orders dated 28.02.2011 para 3.5 paqe no.4 ITA Nos. 2954 & 3041/Del/2017 19 Punjab National Bank 2006-07 247,06,53,905/- Allowed

ACIT, MEERUT vs. M/S. SARVA UP GRAMIN BANK, MEERUT

In the result, the appeal of the Revenue is dismissed

ITA 1937/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Dec 2019AY 2012-13

Bench: Sh. Bhavnesh Saini & Dr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 36(1)(viia)

viii) of this sub- section; vi) "co-operative bank", "primary agricultural credit society" and "primary co-operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section (4) of section 80P" The object of the substitution, as explained in para 5 of the CBDT Circular

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

36. Strictly without prejudice to the aforesaid, it is further pertinent to note that the impugned assessment order has been passed by the assessing officer without following the binding directions of the DRP as is explained hereunder: (a) The DRP had held that draft assessment order under section 144C(1) was passed in breach of the provisions of section

ACIT, NEW DELHI vs. M/S. ORIENTAL BANK OF COMMERCE, GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 2174/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

viii). Therefore there are specified adjustments which can only be made to the net profits as per profit & loss account. Since this is a section wherein the assessee is taxed by a deeming fiction, it has to be strictly construed and no adjustments are possible other than what is mentioned in the Explanation. 63. The Hon’ble Supreme Court

ORIENTAL BANK OF COMMERCE,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1581/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Mar 2022AY 2012-13

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

viii). Therefore there are specified adjustments which can only be made to the net profits as per profit & loss account. Since this is a section wherein the assessee is taxed by a deeming fiction, it has to be strictly construed and no adjustments are possible other than what is mentioned in the Explanation. 63. The Hon’ble Supreme Court

ORIENTAL BANK OF COMMERCE,GURGAON vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1583/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

viii). Therefore there are specified adjustments which can only be made to the net profits as per profit & loss account. Since this is a section wherein the assessee is taxed by a deeming fiction, it has to be strictly construed and no adjustments are possible other than what is mentioned in the Explanation. 63. The Hon’ble Supreme Court