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.

8 results for “section 68”+ Section 88Eclear

Sorted by relevance

Mumbai17Kolkata8Ahmedabad7Delhi4

Key Topics

Section 143(3)19Section 14A8Capital Gains4Long Term Capital Gains4Short Term Capital Gains4Business Income4Section 1483Addition to Income3Section 1442Section 2632Section 88E2Disallowance2

ITO, WARD - 56(2), KOLKATA, KOLKATA vs. M/S. PKS HOLDINGS, KOLKATA

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 1677/KOL/2011[2007-08]Status: DisposedITAT Kolkata01 Jun 2016AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 1677/Kol/2011 Assessment Year : 2007-08 I.T.O., Ward-56(2) -Vs.- M/S. Pks .Holdings Kolkata Kolkata [Pan : Aaifp7778G] (Appellant) (Respondent) For The Appellant : Smt. Ranu Biswas, Jcit, Sr.Dr For The Respondent : Shri A.K.Updhay, Ar

For Appellant: Smt. Ranu Biswas, JCIT, Sr.DRFor Respondent: Shri A.K.Updhay, AR
Section 88E

section 88E, on value of transaction entered into by him in a recognised stock exchange, shall be in furnished in Form No. 10DB and shall be verified in the manner indicated therein. As per the content of form 10DB the sale value of the transaction was Rs., 99,25,12,859/- on which STT of Rs.1,68

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S CROSSES CAPITAL SERVICES PVT. LTD., KOLKATA

In the result, the appeal of revenue is dismissed and assessee’s CO is allowed

ITA 639/KOL/2012[2008-2009]Status: DisposedITAT Kolkata07 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Sanjit Kr. Das, JCIT, Sr. DRFor Respondent: Shri S. M. Surana, Advocate
Section 143(3)Section 14ASection 94(7)

68,096/-. Accordingly, he made disallowance at Rs.11,47,078/-. Aggrieved, assessee preferred appeal before CIT(A), who restricted the disallowance at Rs.27,235/- qua the earning of dividend income of Rs.2,72,349/- by observing in paras 4 and 5 as under: “4. I have carefully considered the observations of the Assessing Officer and submissions of the assessee

ACUITY VYAPAAR PVT. LTD.,,KOLKATA vs. ITO, WARD - 6(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1966/KOL/2017[2008-09]Status: DisposedITAT Kolkata16 Nov 2018AY 2008-09

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A.T.Varkey, Jm ] I.T.A No. 1966/Kol/2017 Assessment Year : 2008-09 Acuity Vyapaar Pvt. Ltd. -Vs- Ito, Ward-6(3), Kolkata [Pan: Aagca 5343 P] (Appellant) (Respondent)

For Appellant: Shri M. Tiwari, FCAFor Respondent: Shri R. Shyam, CIT(DR)
Section 142(1)Section 144Section 147Section 263Section 68

68 on account of share capital contribution by treating the same as unexplained cash credits is restored back by the Tribunal to the file of the A.O. in almost similar situation after recording its observations / findings as under: We note that the AO pursuant to the order of Ld. CIT had taken note of the directions

WEST BENGAL INFRASTRUCTURE FINANCE CORPORATION LIMITED,KOLKATA vs. ACIT, CIR.-6(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 564/KOL/2020[2008-09]Status: DisposedITAT Kolkata13 Jul 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10(34)Section 143(3)Section 148Section 14A

88E for Securities Transaction Tax during the captioned assessment year. Accordingly, submission of Form 10DB/10DC is not applicable to the Company. 10. The Company has not incurred any gain/loss on sale of investments during the captioned assessment year. As such the provisions of section 94(7) and explanation below section 73 are not applicable to the company

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 849/KOL/2013[2006-07]Status: DisposedITAT Kolkata14 Feb 2018AY 2006-07

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

section 111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 848/KOL/2013[2005-06]Status: DisposedITAT Kolkata14 Feb 2018AY 2005-06

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

section 111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 850/KOL/2013[2007-08]Status: DisposedITAT Kolkata14 Feb 2018AY 2007-08

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

section 111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 851/KOL/2013[2008-2009]Status: DisposedITAT Kolkata14 Feb 2018AY 2008-2009

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

section 111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange