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2 results for “section 68”+ Section 234Fclear

Sorted by relevance

Hyderabad24Mumbai8Bangalore3Ahmedabad2Jaipur2Kolkata1Lucknow1Delhi1Nagpur1

Key Topics

Section 1485Section 1474Section 148A4Section 80P4Section 143(1)3Section 2502Section 234A2Section 1392Deduction2Disallowance

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

68,45,340/-. The return of income was processed u/s 143(1) vide intimation dated 29-07-2020. The AO (CPC) made the disallowance by holding that the employees contribution towards PF/ESI is governed by the provisions of Section 36(1)(va) r.w.s. 2(24(x) of the Act and not by the provisions of Section

2
Addition to Income2

BALITHAL GRAM SEVA SAHAKARI SAMITI LIMITED,TONK vs. RJN-W-(107)(5), TONK

In the result, the appeal of the assessee is allowed

ITA 1306/JPR/2024[2019-20]Status: DisposedITAT Jaipur21 May 2025AY 2019-20

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalbalithal Gram Seva Sahakari Samiti Limited, Balithal Uniara Tonk, 304024 Pan No.: Aabab4614R ...... Appellant Vs.

For Appellant: Mr. Hemang Gargieya, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, Addl. CIT, Ld. Sr. DR
Section 139Section 139(1)Section 147Section 148Section 148ASection 234ASection 234FSection 250Section 80P

234F of the Act. The appellant totally-denies its liability of charging of any such interest and fee. The interest/fee, so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 7. The appellant prays your honour indulgence to add, amend or alter of or any of the grounds of the appeal on or before