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10,775 results for “section 68”+ Section 5(2)clear

Sorted by relevance

Delhi10,775Mumbai9,574Kolkata3,195Bangalore2,575Ahmedabad2,218Chennai2,180Jaipur1,527Hyderabad1,412Pune1,333Surat950Chandigarh901Indore842Karnataka806Cochin641Rajkot482Raipur459Visakhapatnam421Lucknow307Nagpur298Amritsar273Agra252Cuttack244Guwahati233Telangana161Patna158Jodhpur146Ranchi139Calcutta135SC127Jabalpur119Panaji108Dehradun104Allahabad104Varanasi50Rajasthan22Orissa13Kerala13Punjab & Haryana6A.K. SIKRI ROHINTON FALI NARIMAN5Uttarakhand4Gauhati3Andhra Pradesh2ASHOK BHAN DALVEER BHANDARI2ANIL R. DAVE SHIVA KIRTI SINGH1K.S. RADHAKRISHNAN A.K. SIKRI1Himachal Pradesh1Tripura1A.K. SIKRI N.V. RAMANA1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Addition to Income57Section 14846Section 6843Section 14741Section 14A28Section 143(3)24Disallowance22Section 14320Section 153A18Section 143(2)

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

68,21,64,860. 2. That on the facts and circumstances of the case and in law the order dated 28.07.2022 passed by the assessing officer under section 144C(13), having been passed beyond limitation provided in terms of Section 144C(13) read with section 153(3) of the Act, is illegal being barred by limitation, void

Showing 1–20 of 10,775 · Page 1 of 539

...
18
Deduction15
Natural Justice11

ACIT CC-14, DELHI vs. DELHI SPOT BULLION TRADING CO. PVT. LTD. , DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1965/DEL/2021[2017-18]Status: DisposedITAT Delhi23 Apr 2024AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Anuj Jain, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)

2 lakhs of sales. There is no law which 9 Delhi Spot Bullion Trading Co. Pvt. Ltd. mandates the assessee to keep its money in bank account. Even in case of cash sales prior to 8th November 2016, the assessee could have retained the sales realization in cash. g) Trading receipt cannot be added under section 68

OM GANPATI MARKETING PVT LTD,NEW DELHI vs. ITO, WARD 19(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 3346/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri I.P. Bansal, AdvocateFor Respondent: Shri Anuj Garg, Sr.DR
Section 115BSection 143(3)Section 68

68 r.w. Section 115BBE of the Act and enhanced the taxable income towards aforesaid cash deposits. 4. Aggrieved, the assessee preferred appeal before the CIT(A). The CIT(A) however was also not convinced by the explanation offered towards source of cash deposits by the assessee. The CIT(A) thus declined to interfere with the order

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 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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5

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

2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section 68 15 13 10,00,00,000 (-) - Advance – section 68 66,56,47,519 3,80,468/- - 50% disallowance of employee 5