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34 results for “section 68”+ Section 9(1)(vii)clear

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Key Topics

Condonation of Delay32Addition to Income5Section 1443Section 683Cash Deposit3Section 143(1)2Section 143(2)2Section 14A2Capital Gains2Short Term Capital Gains

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

9(1)(vii) as per the legal position prevalent at the relevant time and the assessee therefore was not liable to deduct tax at source from the said amount paid to M/s. SSA and there was no question of disallowing the said amount by invoking the provisions of sec.40(a)(i). In that view of the matter, we delete

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

Showing 1–20 of 34 · Page 1 of 2

2
Business Income2
Disallowance2

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

9(1)(vii) as per the legal position prevalent at the relevant time and the assessee therefore was not liable to deduct tax at source from the said amount paid to M/s. SSA and there was no question of disallowing the said amount by invoking the provisions of sec.40(a)(i). In that view of the matter, we delete

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

9. The Grounds of Appeal raised in respect of fifth issue in the ITA.No.s138/PAN/2024 & ITA.No.272 /PAN/2024. The fifth disputed issue, where the CIT(A) has sustained the addition u/sec 68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount