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307 results for “section 68”+ Section 2(24)(x)clear

Sorted by relevance

Delhi1,634Mumbai1,065Karnataka566Bangalore383Jaipur326Kolkata307Ahmedabad279Chennai200Chandigarh179Hyderabad152Indore102Pune92Surat78Agra76Raipur67Cochin60Calcutta55Nagpur52Guwahati49Telangana49Lucknow48Visakhapatnam44Rajkot41Cuttack26SC19Jodhpur18Allahabad17Amritsar9Varanasi8Rajasthan7Jabalpur6Orissa4Ranchi4Dehradun3Panaji2Patna2Gauhati1

Key Topics

Section 14881Addition to Income81Section 36(1)(va)76Section 14750Disallowance45Section 143(3)44Section 6843Section 14A38Section 2(24)(x)38Section 43B

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 462/KOL/2023[2018-19]Status: DisposedITAT Kolkata06 Mar 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 263Section 35(1)(i)Section 43BSection 56(2)(x)Section 80J

68) (Bom HC); (ii) Dy. CIT v. Tejinder Singh (19 taxmann.com 4) (ITAT Kolkata) (iii) Atul G Puranik vs. ITO (11 ITR (Trib.) 120) (ITAT Mum (iv) Sowmya Sathyan vs ITO (124 taxmann.com 74) (ITAT Bangalore) (v) M/s Kancast Pvt. Ltd. vs. ITO (55 taxmann.com 171) (ITAT Pune) (vi) Voltas Ltd. v. ITO (74 taxmann.com 99) (ITAT Mum) (vii) Shri

Showing 1–20 of 307 · Page 1 of 16

...
36
Deduction28
Long Term Capital Gains12

ACIT, CC-3(2), KOLKATA , KOLKATA vs. M/S. SNOWTEX INVESTMENT LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1799/KOL/2017[2012-13]Status: DisposedITAT Kolkata27 Feb 2019AY 2012-13

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

For Appellant: Shri S.K. Tulsiyan, Sr. Advocate, ld.ARFor Respondent: Shri Radhey Shyam, CIT, ld.DR
Section 143(3)Section 14ASection 2(24)(x)Section 36Section 36(1)(va)Section 43B

section 2(24)(x). 7. The Ld. CIT(Appeals)-21/Kolkata erred in law in deleting the addition of Rs. 4,60,032/- without considering CBDT's circular no. 22/2015 on the issue of allowability of employees contribution to PF. 8 The Ld. CIT (Appeals)-21/Kolkata erred in law as well as on facts in deleting the disallowance

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer's liability is to be paid

SINGHANIA & SONS (P) LTD,KOLKATA vs. ACIT, CIR. 10(2), KOLKATA

In the result, appeal of the assessee is treated as partly allowed

ITA 412/KOL/2021[2017-18]Status: DisposedITAT Kolkata06 Dec 2021AY 2017-18

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz) Assessment Year: 2017-18 Singhania & Sons Pvt. Ltd…………...............................................................………………….............Appellant 3D, Duckback House 41, Shakespeare Sarani Kolkata – 700 017 [Pan : Aadcs 6078 A] Vs. Commissioner Of Income Tax (Appeals)- Nfac...............................................………..…......Respondent Appearances By: Shri Manoj Katarua, Advocate, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, D/R, Appearing On Behalf Of The Revenue.

Section 14ASection 250

x) of clause (24) of section 2 applies. section 2 applies. These amendments will take effec These amendments will take effect from 1st April, 2021 and will accordingly t from 1st April, 2021 and will accordingly apply to the assessment year 2021 apply to the assessment year 2021-22 and subsequent assessment years. 22 and subsequent assessment years

DALMIA LAMINATORS LTD.,KOLKATA vs. ACIT, CIR. 7(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 106/KOL/2022[2017-18]Status: DisposedITAT Kolkata25 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43BSection 68

68 of the I.T. Act. iii. That the appellant craves leave to add/or amend any ground of this appeal.” 2. Brief facts of the case are that the ld. AO framed the assessment order u/s 143(3) vide order dated 14.12.2019 for the A.Y. 2017-18 of the Act. The assessee in its return of income disclosing total income

MD. MUJIBUR RAHAMAN,DURGAPUR vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of assessee is allowed

ITA 381/KOL/2021[2014-15]Status: DisposedITAT Kolkata28 Feb 2022AY 2014-15

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 332/KOL/2021[2017-18]Status: DisposedITAT Kolkata04 Mar 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 333/KOL/2021[2018-19]Status: DisposedITAT Kolkata04 Mar 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 334/KOL/2021[2019-20]Status: DisposedITAT Kolkata04 Mar 2022AY 2019-20

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

DESANA POLY PLASTIC INDUSTRIES,KOLKATA vs. ACIT, CIR. 34, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 452/KOL/2021[2017-18]Status: DisposedITAT Kolkata28 Feb 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. 7 Desana Poly Plastic Industries , AY 2017-18 These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses

ARUN KUMAR BISWAS,BISHNUPUR vs. ITO, WARD-26(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 370/KOL/2021[2018-19]Status: HeardITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey] I.T.A. Nos. 370 & 408/Kol/2021 Assessment Years: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

ARUN KUMAR BISWAS,BISHNUPUR vs. ITO, WARD-26(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 408/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey] I.T.A. Nos. 370 & 408/Kol/2021 Assessment Years: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

JANGLOOS CHANDAK CREATION PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 495/KOL/2021[2018-19]Status: DisposedITAT Kolkata06 Apr 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

JANGLOOS CHANDAK CREATION PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 494/KOL/2021[2017-18]Status: DisposedITAT Kolkata06 Apr 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

FLOWLINE SERVICES PVT LTD,KOLKATA vs. ITO, WARD-12(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 267/KOL/2021[2016-17]Status: HeardITAT Kolkata23 Feb 2022AY 2016-17

Bench: Shri A. T. Varkey & Shri Rajesh Kumar, Am]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

MICROVIEWS INFOSYSTEMS PVT. LTD,KOLKATA vs. DCIT, C.P.C., BANGALURU

In the result, the appeal of the assessee is allowed

ITA 295/KOL/2021[2018-18]Status: DisposedITAT Kolkata23 Feb 2022AY 2018-18

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

HINDUSTAN FIBRE GLASS WORKS,KOLKATA vs. DCIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

ITA 608/KOL/2021[2018-19]Status: DisposedITAT Kolkata18 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 608/Kol/2021 Assessment Years: 2018-19 Hindustan Fibre Glass Works Vs. Dcit, Cpc, Bengaluru (Pan: Aabfh6597G) Appellant Respondent

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

RAGHVENDRA PRATAP SINGH,KOLKATA vs. DCIT,CPC, BANGAORE

In the result, appeal of the assessee is allowed

ITA 556/KOL/2021[2019-20]Status: HeardITAT Kolkata18 Feb 2022AY 2019-20

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 556/Kol/2021 Assessment Years: 2019-20 Raghvendra Pratap Singh Vs. Dcit (Cpc) Bangalore (Pan: Amaps3456L) Appellant Respondent

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

GANGOTRI HEALTH CARE & RESEARCH PVT. LTD. ,DARJEELING vs. CPC, BAGALORE(ACIT, CIR. 1, SILIGURI), BANGALORE

In the result, appeal of the assessee is allowed

ITA 580/KOL/2021[2019-20]Status: HeardITAT Kolkata16 Feb 2022AY 2019-20

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 580/Kol/2021 Assessment Years: 2019-20 Gangotri Health Care & Research Vs. Cpc, Bangalore [Acit, Cir-1, Pvt. Ltd. Siliguri] (Pan: Aafcg7852G) Appellant Respondent

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed

M/S JAYANTA FOOD PRODUCTS,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 383/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey] I.T.A. Nos. 383 & 384/Kol/2021 Assessment Years: 2018-19 & 2019-20

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

x) of clause (24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. [Clauses 8 and 9]”[Emphasis given by us] 13. Therefore, taking us through the relevant clauses of Notes of Clauses of Finance Act, 2021, he pointed