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5 results for “section 68”+ Section 56(2)(viia)clear

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Mumbai100 Delhi51 Bangalore47 Chennai35 Hyderabad11 Chandigarh10 Jaipur10 Cochin8 Cuttack8 Pune6 Kolkata5 Visakhapatnam3 Nagpur3 SC2 Amritsar1 Ahmedabad1 Allahabad1 Raipur1 Rajkot1 Guwahati1 Indore1

Key Topics

Section 4012 Section 56(2)(viia)7 Section 1156 Section 2505 Section 143(3)4 Section 1563 Disallowance3 Section 56(2)2 Section 50D2 Addition to Income

GAURAV VINIMAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1),, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 2306/KOL/2025[205-2016]Status: DisposedITAT Kolkata10 Feb 2026

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 50DSection 56(2)Section 56(2)(viia)

section 56(2)(viia) of the Act and further, added a sum of ₹2,03,68,000/- as Short

SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

Appeal of the assessee is partly allowed

2

ITA 2682/KOL/2024[2015-16]Status: Disposed

ITAT Kolkata

04 Nov 2025

AY 2015-16

Section 250Section 56(2)Section 56(2)(vii)

68 of the\nAct does not overtly result in any significant revenue gain since the rate of\ntax prevailing for this assessment year was 30% u/s 115BBE of the Act.\nThis rate was enhanced to 60% from AY 2017-18 only. While the issue of\ntaxation would at best be a secondary consideration in deciding the merit\nof the case

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

ITA 1886/KOL/2024[2015-2016]Status: DisposedITAT Kolkata23 May 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

68,973/- u/s 40(a)(ia) for non-deduction of tax at source u/s 194C of the Act. I.T.A. Nos.: 1886, 1887 & 1923/KOL/2024 AYs: 2015-16, 2017-18 & 2014-15 Raiganj Central Co-Operative Bank Ltd. v) Ground no. 8 is related to disallowance of Security Charges Rs.10,01,650/- u/s 40(a)(ia) for non-deduction

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. A.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

ITA 1887/KOL/2024[2017-2018]Status: DisposedITAT Kolkata23 May 2025AY 2017-2018

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

68,973/- u/s 40(a)(ia) for non-deduction of tax at source u/s 194C of the Act. I.T.A. Nos.: 1886, 1887 & 1923/KOL/2024 AYs: 2015-16, 2017-18 & 2014-15 Raiganj Central Co-Operative Bank Ltd. v) Ground no. 8 is related to disallowance of Security Charges Rs.10,01,650/- u/s 40(a)(ia) for non-deduction

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(1), JALPAIGURI

In the result, the appeal for A

ITA 1923/KOL/2024[2014-2015]Status: DisposedITAT Kolkata23 May 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

68,973/- u/s 40(a)(ia) for non-deduction of tax at source u/s 194C of the Act. I.T.A. Nos.: 1886, 1887 & 1923/KOL/2024 AYs: 2015-16, 2017-18 & 2014-15 Raiganj Central Co-Operative Bank Ltd. v) Ground no. 8 is related to disallowance of Security Charges Rs.10,01,650/- u/s 40(a)(ia) for non-deduction