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3,606 results for “section 68”+ Section 56clear

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Key Topics

Addition to Income77 Section 6854 Section 14749 Section 153A44 Section 143(3)33 Section 14826 Section 13222 Search & Seizure22 Disallowance21 Section 115J

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 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. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Showing 1–20 of 3,606 · Page 1 of 181

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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

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

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, 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-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 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

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 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 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

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

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. 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

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

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

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

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 6453/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Mar 2019AY 2013-14

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

For Appellant: Shri Salil Aggarwal, Advocate

Section 143(3)Section 56(2)(viib)

68,124)/10000 = -89336 per share 14. In view of above, it is clear that during AY 2013-14, shares were issued at a price more than FMV of shares of the assessee company. Thus, the provisions of section 56