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.

487 results for “section 68”+ Section 249(3)clear

Sorted by relevance

Mumbai565Delhi523Karnataka487Ahmedabad151Kolkata140Bangalore135Jaipur124Chennai65Chandigarh58Indore56Hyderabad56Pune54Nagpur47Surat41Raipur39Guwahati17Calcutta17Cochin16Visakhapatnam14Lucknow14Rajkot11Telangana9Varanasi8Agra7Amritsar7Dehradun7SC7Ranchi6Panaji5Rajasthan4Cuttack4Patna3Allahabad3Jodhpur2ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

Key Topics

Addition to Income45Section 2603Section 1433Section 69B3Section 42Section 260A2Section 1322Section 682Section 412

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Showing 1–20 of 487 · Page 1 of 25

...
WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

Section 33A of RP Act and 106 he has committed corrupt practice of bribery as contemplated under Sections 123(1)(A), 123(1)(B), 123(7), 123(7)(b), 123(vii)(d), 123(7)(h) and Section 123(8), 123(3), 3A and 123(6) of R.P. Act ? The petitioner in E.P. No.2/2019 has contended that respondent

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

ITA/5029/2011HC Karnataka13 Jul 2016

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

Section 132Section 143Section 153ASection 260ASection 40ASection 41Section 68Section 69B

68 of the I.T. Act at Rs.10,72,247/- was confirmed. The addition on account of gross profit on suppressed sales was deleted 5 and the addition under Section 41 (1) was confirmed. That order was challenged by both, the assessee as well as the Revenue before the Income Tax Appellate Tribunal (ITAT). The assessee had raised an additional

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Section 8 of the Act provides for the authorities of the School which are five in number. Section 18 of the Act which deals with authorities and Officers of the School etc., states that the authorities of the School and their composition, powers, functions and other matters relating to them, the officers of the School and their appointment

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

Section 93 of the Act, namely "a canvasser…solicits the customer for such vehicle (public service vehicle) ”. Therefore, an aggregator is covered under Section 93 of the Act. 53. Of course, Mr. Sajan Poovayya, the learned Senior counsel, has argued that an aggregator does not go on to the road to solicit customers. But in the Digital

UNION OF INDIA vs. M/S ORCHESTRATE SYSTEMS

WA/51/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

3)], (P.R.Mani), which is a judgment of the Division Bench of the Madras High Court which considered Section 140 of the Act as well as Rule 117 of the Rules. After noting that the validity of Section 140 and Rule 117 under the Act had been upheld by several High Courts, it was observed that input tax credit

UNION OF INDIA vs. M/S ESCON GENSETS PRIVATE LIMITED

WA/23/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

3)], (P.R.Mani), which is a judgment of the Division Bench of the Madras High Court which considered Section 140 of the Act as well as Rule 117 of the Rules. After noting that the validity of Section 140 and Rule 117 under the Act had been upheld by several High Courts, it was observed that input tax credit

UNION OF INDIA vs. M/S VERTIVE ENERGY PRIVATE LIMITED

WA/27/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

3)], (P.R.Mani), which is a judgment of the Division Bench of the Madras High Court which considered Section 140 of the Act as well as Rule 117 of the Rules. After noting that the validity of Section 140 and Rule 117 under the Act had been upheld by several High Courts, it was observed that input tax credit

UNION OF INDIA vs. M/S HP PPS SERVICES INDIA PRIVATE LTD.,

WA/104/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

3)], (P.R.Mani), which is a judgment of the Division Bench of the Madras High Court which considered Section 140 of the Act as well as Rule 117 of the Rules. After noting that the validity of Section 140 and Rule 117 under the Act had been upheld by several High Courts, it was observed that input tax credit

UNION OF INDIA vs. M/S P S BHAT BROTHER

WA/208/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

3)], (P.R.Mani), which is a judgment of the Division Bench of the Madras High Court which considered Section 140 of the Act as well as Rule 117 of the Rules. After noting that the validity of Section 140 and Rule 117 under the Act had been upheld by several High Courts, it was observed that input tax credit

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

249(SC) 30. A legislation, be it a statutory Act or a statutory Rule or a statutory Notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 27 special peculiarity in the mode of verbal communication

SAKKUBAI D/O. PARIMALABAI, vs. STATE OF KARNATKA

WP/60278/2011HC Karnataka27 Apr 2015

Bench: ABHAY SHREENIWAS OKA (CJ),RAM MOHAN REDDY

68 a buffer zone of 100 meters from the river bed demarcated as river protection zone in the master plan. Since solid waste and sewage is being let into the river the planning authority decided not to allow any development in the river protection zone to protect ecological sensitivity despite immense pressure for development. It is stated that Virupapura Gaddi

APPLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF

ITA/829/2018HC Karnataka24 Mar 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED:03.08.2018 PASSED IN ITA NOS.422 AND 423/BANG/2018 (ANNEXURE-A), FOR THE ASSESSMENT YEAR:2013-2014 AND 2014-2015, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ETC. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 13.12.2022 COMING

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

SRI B S PATIL vs. THE STATE OF KARNATAKA

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

R NAGARATHNA vs. STATE OF KARNATAKA

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE PROVISIONS OF SECTIONS