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.

11 results for “section 68”+ Section 10(22)clear

Sorted by relevance

Delhi5,740Mumbai4,562Bangalore1,646Chennai1,160Kolkata1,083Ahmedabad1,034Jaipur933Hyderabad836Karnataka705Pune641Surat498Chandigarh498Indore495Raipur284Cochin263Visakhapatnam244Rajkot217Cuttack153Agra152Nagpur150Amritsar135Lucknow125Telangana122Guwahati102Ranchi88SC82Calcutta73Allahabad66Jodhpur57Patna50Panaji38Dehradun38Jabalpur23Varanasi18Rajasthan11Orissa10Kerala10A.K. SIKRI ROHINTON FALI NARIMAN4Uttarakhand3Gauhati2ASHOK BHAN DALVEER BHANDARI1Himachal Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Tripura1

Key Topics

Section 2546Section 2635Section 2645Section 1494Section 2503Section 92C2Section 172Addition to Income2

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

22 :: subsequent decisions of the High Court that the Finance Act, 1994, amended section 55(2) to provide that the cost of acquisition of, inter alia, a tenancy right. would be taken as nil. By this amendment, the judicial interpretation put on capital assets for the purposes of the provisions relating to capital gains was met. In other words

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

22 of 300 a. Injunction restraining the said two joint Administrators pendent lite of the Estate of Priyamvada Devi Birla from interfering with the assets and properties of the petitioner and more particularly its 100% shareholding in its three wholly owned subsidiaries, August Agents Limited, Insilco Agents Limited and Laneseda Agents Limited. b. Injunction restraining the said two joint Administrators

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

22 of 300 a. Injunction restraining the said two joint Administrators pendent lite of the Estate of Priyamvada Devi Birla from interfering with the assets and properties of the petitioner and more particularly its 100% shareholding in its three wholly owned subsidiaries, August Agents Limited, Insilco Agents Limited and Laneseda Agents Limited. b. Injunction restraining the said two joint Administrators

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

10 of 171 versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Mr. Sunil Kumar Jha, Mr. M.S. Akhtar, Mr. Mayank Madhu and Mr. Sami Sameer Siddiqui, Advocates for UOI. Ms. Manisha Agrawal Narain, CGSC with Mr. Shivam Sharma, Mr. Abhishek Kumar, Advocates Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

Appeals are dismissed

ITA/32/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 130Section 149

22 September 2021:- "I. Whether the learned Tribunal did not err in holding that the provisions of Section 149 of the Customs Act, 1962 will not come into play in case of an exporter seeking rebate under Para 2 of Notification No. 41/2012-ST dated 29.6.2012? Digitally Signed By:PRAMOD KUMAR VATS Signing Date:26.09.2023 17:25:37 Signature

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

68,740/- The other additions made in the assessment order under head Royalty on Handsets of Rs.78,53,40,000/- and Royalty on Infrastructure Equipments of Rs 39,04,76,313/- are also being reduced for giving statistical effect to the order of hon'ble ITAT. Net Taxable Income Rs. 5,32,88,790/- Appeal effect given as above

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

22. It is noted that one of the important features of this affidavit is Annexure 1 which contains the indicative reference list of key words not to be allowed to individuals. The said list also contains names/marks of well known brands or companies which cannot be permitted to be registered as IDs of account holders without the permission

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

22. The Trial Court on behalf of the plaintiffs examined one Sahul Hameed, that is, the 5th plaintiff as P.W-1 and one Manikam as P.W-2 and Exhibits A-1 to A-8 were marked on the side of the plaintiffs, likewise 2nd defendant Mapillai Meera Mohaideen was examined on the side of the defendants as D.W-1 and one Maria Selvaraj

PR. COMMISSIONER OF INCOME TAX, vs. SHRI ASHOK AGARWAL HUF

ITA/4/2021HC Rajasthan16 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

10. There is no dispute that the complaint is based on ECIR dated 17th March, 2017 in which the respondent was shown as one of the accused. Moreover, clause (a) will apply during the continuation of the proceedings relating to an offence under the PMLA in a Court. There is no dispute that when an order under Section

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided on 10

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

22 49. In the present case, the plaintiff has, with conscious restraint, avoided any prayer for reinstatement or specific performance. The relief sought is confined to a declaratory finding of termination being in violation of the employment contract and consequential damages. However, this distinction does not expand the scope of judicial intervention in any manner whatsoever. 50. Even assuming procedural