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10,787 results for “section 68”+ Section 5clear

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Key Topics

Addition to Income87 Section 6880 Section 153D60 Section 143(3)58 Section 153A41 Section 14833 Disallowance33 Section 14730 Section 56(2)(viib)18 Cash Deposit

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 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

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 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

Showing 1–20 of 10,787 · Page 1 of 540

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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 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

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 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

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 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

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 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

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 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

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 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

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 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

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 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

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 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

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 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

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

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

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 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

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 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

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 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

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 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

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 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

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 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

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

5 as a stand-alone provision in respect of a purported stand-alone event (that of provisional attachment). This, to our mind, does not appear to be the intent or the structure of the PMLA architecture. This then divorces the second step, which in our opinion is the necessary concomitant to the first step of ―provisional attachment‖, namely the confirmation