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.

7 results for “section 68”+ Section 115Aclear

Sorted by relevance

Delhi63Mumbai53Bangalore14Pune7Kolkata6Dehradun4Chandigarh3Hyderabad2Chennai2Visakhapatnam1

Key Topics

Section 201(1)18Section 20110Section 1959Section 115A7Section 9(1)(vi)7Double Taxation/DTAA7TDS5Section 144C(1)4Section 143(3)3

DEPUTY COMMISSIONER OF INCOME-TAX vs. MAGNA INTERNATIONAL INC.,, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are allowed

ITA 2098/PUN/2016[2013-14]Status: DisposedITAT Pune21 Jan 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2098/Pun/2016 यििाारण वषा / Assessment Year : 2013-14

For Appellant: S/Shri Kishore Phadke & Vinay Ghanekar
Section 115ASection 115A(1)Section 143(3)Section 144C(1)

115A(1) of the Act along with surcharge and education cess. Thus, the Assessing Officer passed assessment order under section 143(3) of the Act by making an addition of ₹ 62,12,060/- and by assessing the assessee‟s total income at ₹ 12,38,01,862/- 7. The CIT(A) observed that the assessee was foreign company and hence

GRI RENEWABLE INDUSTRIES S L (FORMERLY KNOWN AS GONVARRI EOLICA S L),MADRID vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE -1, PUNE

In the result, the appeal is partly allowed

ITA 202/PUN/2021[2016-17]Status: DisposedITAT Pune15 Feb 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.202/Pun/2021 "नधा"रण वष" / Assessment Year : 2016-17

Section 115ASection 143(3)Section 90Section 90(1)

section 90(1) of the Act leaving no room for any separate notification for the importation. The sequitur is that that the authorities below were not justified in denying the benefit of the straight rate of tax at 10% as per the DTAA read with Portuguese DTAA and also additionally charging Surcharge and Education cess. 14 GRI Renewable Industries

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

115A, because the transactions are entered pursuant to the Agreement entered by the Company with the respective vendors prior to June 1, 2005. I find that the Appellant has not rebutted the learned AO‟s contention that there is no proof that there was no payment made before 01.06.2005. Therefore, I find no error in the learned AO‟s decision

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

115A(1A) of the Act was on the Statute and the said section already was there, so definition of ‘royalty’ was covered. The amendment brought in to section 9(1)(vi) of the Act was clarificatory in nature, for removal of doubts and cannot be said to be prospective application. He then pointed out that

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

115A(1A) of the Act was on the Statute and the said section already was there, so definition of ‘royalty’ was covered. The amendment brought in to section 9(1)(vi) of the Act was clarificatory in nature, for removal of doubts and cannot be said to be prospective application. He then pointed out that

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

115A(1A) of the Act was on the Statute and the said section already was there, so definition of ‘royalty’ was covered. The amendment brought in to section 9(1)(vi) of the Act was clarificatory in nature, for removal of doubts and cannot be said to be prospective application. He then pointed out that

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

115A(1A) of the Act was on the Statute and the said section already was there, so definition of ‘royalty’ was covered. The amendment brought in to section 9(1)(vi) of the Act was clarificatory in nature, for removal of doubts and cannot be said to be prospective application. He then pointed out that