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.

3,574 results for “section 68”+ Section 47clear

Sorted by relevance

Delhi3,574Mumbai3,033Bangalore1,106Chennai751Ahmedabad737Karnataka667Jaipur583Kolkata553Hyderabad545Indore394Chandigarh297Pune277Cochin228Surat213Raipur189Visakhapatnam152Rajkot117Agra107Telangana105Lucknow88Nagpur88Cuttack86Calcutta66Allahabad62Guwahati58SC53Amritsar50Ranchi46Patna21Dehradun21Jodhpur21Jabalpur16Varanasi13Rajasthan11Orissa9Panaji6Kerala5Uttarakhand3ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Addition to Income76Section 6838Section 143(3)38Section 153A37Section 14734Search & Seizure24Section 13222Section 69A20Section 115J19Section 148

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

Showing 1–20 of 3,574 · Page 1 of 179

...
19
Disallowance18
Deduction14
ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5,22,890 benefit expenses 3. Delight

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

47. Also, the case of the assessee was also referred to the Transfer Pricing Officer (TPO) under section 92CA of the Act. During such proceedings, - the TPO, vide notice dated 25.02.2021, inter-alia, required the assessee to submit the details of change in shareholding structure and other international transactions [refer pages 97-98 of paperbook]; and - in response thereto