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3 results for “section 68”+ Section 276Cclear

Sorted by relevance

Delhi35Mumbai11Chandigarh8Pune6Jaipur5Bangalore4Ahmedabad4Kolkata3SC2Agra1Telangana1Allahabad1Chennai1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1Hyderabad1Jodhpur1Karnataka1Lucknow1Patna1

Key Topics

Section 2638Section 143(3)4Section 270A3Section 2502Section 1472Section 1482Section 40A(2)2Section 194C2Depreciation2TDS

TERAI FRUITS COMPANY,SILIGURI vs. INCOME TAX OFFICER, WARD-1(1), SILIGURI, SILIGURI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2099/KOL/2024[2018-19]Status: DisposedITAT Kolkata14 Jan 2025AY 2018-19

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144BSection 147Section 148Section 250Section 270ASection 274Section 285B

68. In this connection, attention is drawn to the provisions of Rule 129, Income Tax Rules, 1962 which are reproduced hereunder: “[Form of application under section 270AA. 129. An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C

2
Disallowance2
Addition to Income2

ANJALI JEWELLERS PVT. LTD.,KOLKATA vs. CIT, KOLKATA-IV, KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 2252/KOL/2014[2010-2011]Status: DisposedITAT Kolkata18 Mar 2016AY 2010-2011

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11

Section 143(3)Section 194CSection 263Section 40A(2)

276C and 277A read with Section 278B of the Income-tax Act, 1961. g) As per details filed assessee paid rent of Rs.15,96,00/- which is not verifiable from the TDES document provided during assessment proceedings. Therefore, AO has to examine this issue also. h) The assessee company has claimed professional charges of Rs.19,94,169/- while

D.C.I.T CIR - 3,KOLATA, KOLKATA vs. M/S MANTORA OIL PRODUCTS LTD, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 2252/KOL/2013[2004-05]Status: DisposedITAT Kolkata18 Mar 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11

Section 143(3)Section 194CSection 263Section 40A(2)

276C and 277A read with Section 278B of the Income-tax Act, 1961. g) As per details filed assessee paid rent of Rs.15,96,00/- which is not verifiable from the TDES document provided during assessment proceedings. Therefore, AO has to examine this issue also. h) The assessee company has claimed professional charges of Rs.19,94,169/- while