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3,254 results for “section 68”+ Section 57clear

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Key Topics

Addition to Income75Section 153A44Section 143(3)41Section 6835Disallowance29Section 14A28Section 14721Section 13221Deduction21Section 153D

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

Showing 1–20 of 3,254 · Page 1 of 163

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Section 14815
Search & Seizure14

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

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  w.e.f. 01.04.2013 cannot be Amt received through held, or interpreted, to be private placement – retrospective in nature contributors personally  Assessee cannot be known to assessee – must fastened with the liability be aware of whereabouts - u/s 68 unless a causal corporate veil needs to be connection between the lifted – assessee converted cash deposit in the bank its unaccounted

SHAIKSHANIK KEISHANK SAMAJ,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, all the appeal of the assessee is dismissed

ITA 650/DEL/2012[2008-09]Status: DisposedITAT Delhi26 Sept 2019AY 2008-09
For Appellant: Sh. Praveen Singhal, CA &For Respondent: Sh. N. K. Bansal, Sr. DR
Section 11Section 115BSection 12Section 12ASection 143(3)Section 250Section 68

57,770/- u/s 68 of the IT Act out of the corpus fund received by the assessee society. The Assessing Officer has not allowed the benefits of section