BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “section 68”+ Section 32Aclear

Sorted by relevance

Mumbai85Delhi40Bangalore11Kolkata6SC6Indore6Guwahati5Chennai5Pune4Ahmedabad3Visakhapatnam3Telangana2Karnataka2Jaipur1Cuttack1Cochin1Surat1

Key Topics

Section 40A(2)(b)5

ACIT, KOTA vs. SHIV AGREVO LTD., BARAN

In the result, appeal of the revenue is partly allowed

ITA 453/JPR/2016[2011-12]Status: DisposedITAT Jaipur23 May 2017AY 2011-12
For Appellant: Shri Mahendra GargieyaFor Respondent: Shri Ajay Malik (JCIT)
Section 143(2)Section 36(1)(iii)Section 40A(2)(b)

68,17,23/- and assessed total income of the assessee at Rs. 6,01,59,367/- against the income declaring at Rs. 5,54,77,644/-. 3. Aggrieved by the order of the A.O., the assessee preferred an appeal before ld. CIT(A), who after considering the submissions, partly allowed the 3 ACIT, Kota vs. M/s Shiv Agrevo Ltd., Baran