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14 results for “section 68”+ Section 2(30)clear

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Key Topics

Section 2546Section 2635Section 2645Addition to Income5Section 1494Section 2503Section 92C2Section 1382Section 172

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

30 of the Hindu Succession Act, 1956. Further Section 5 of the Indian Succession Act speaks of succession to immovable and movable property of the deceased, only properties bequeathable. “Property” connotes an ownership or right which does not depend on the courtesy of others. It signifies a beneficial right to or a thing considered as a having money value

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

30 of the Hindu Succession Act, 1956. Further Section 5 of the Indian Succession Act speaks of succession to immovable and movable property of the deceased, only properties bequeathable. “Property” connotes an ownership or right which does not depend on the courtesy of others. It signifies a beneficial right to or a thing considered as a having money value

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

30. Learned Senior Counsel appearing for the Respondent would also submit that the ED has already attached assets worth Rs. 4,734 crores and Rs. 9,777.95 crores from other accused persons, and that the principal accused, the SBL Group, has repaid approximately Rs. 3,500 crores in compliance with directions of the Hon‟ble Supreme Court in Hemant

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

68 OF 2020 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.238 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL, PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA -691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA

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

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

2. Application, total 11 in number, not received in the application proforma under Rule 64 of Rules:- Opposite party 14, 15, 16, 17, 18, 19, 20, 41, 42, 63, 66. 3. Number of the time tables annexed with the applications as per Sections 71, 72 & 80 of the Motor Vehicles Act and Rule 63 of the Rules:- Time table

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

30. AIR 1989 SC 2105 31. (2010) 5 SCC 538 32. (2011) 5 SCC 29 33. (1996) 10 SCC 665 34. AIR 1965 SC 745 35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi

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

30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the Imported goods have been cleared for home consumption or deposited

PRINCIPAL COMMISSIONER OF INCOME TAX, vs. HARISH JAIN

Accordingly, the Criminal Revision Case is allowed

ITA/81/2023HC Rajasthan03 Mar 2025

Bench: The Madurai Bench Of Madras High Court Dated : 21.07.2025 Coram: The Honourable Mrs.Justice L.Victoria Gowri Crl.R.C.(Md)No.81 Of 2023 & Crl.M.P.(Md)No.1047 Of 2023 Prabavathi

For Respondent: Mr.P.Muthusamy
Section 138

30,00,000/-. The cheque was presented for collection on 06.09.2013 in the complainant’s account with Indian Overseas Bank, Paramakudi, but was returned with the endorsement “exceeds arrangement”. When informed, the accused requested the complainant to present the cheque again. Upon re-presentation on 11.09.2013, the same endorsement appeared. Thereafter, the complainant issued a lawyer’s notice dated

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

ITA/291/2017HC Rajasthan24 Jan 2022

Bench: AKIL KURESHI,SAMEER JAIN

Section 166Section 173

Section 168 of the Motor Vehicles Act, 1988 ( for short “ the Act”) mandates that “ just compensation” should be paid to the claimants. Any method of calculation of compensation which does not result in the award of “just compensation” would not be in accordance with the Act. The word “ just” is of a very wide amplitude. The courts must interpret

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

2)(a) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (hereinafter “IT Rules 2021”), as whenever any complaint is made by any user or victim, the acknowledgment is issued to said user/victim, within 24 hours and the complaint is disposed of within 15 days from the date of its receipt. He further submits that

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates

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

30. Sale deed bearing document No.326 of 1976 of Dindigul Sub- Registry, dated 21.06.1976 (Exhibit A1): On 21.06.1976, the sons of one Mapillai Meera Mohaideen Rowther, namely, M.M.P.M. Syed Mohammed, M.M.P.M. Mohammed Abdullah, and M.M.P.M.Jamalia Syed Yasin together purchased all the 3 items in the suit 38/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 properties from one Mohammed Hanifa

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

2), p. 559 para 1040).” 46. An upshot of the aforementioned precedents indicates that normally, in the domain of private employment governed exclusively by a contract, the consequence of wrongful termination is determined by the character of the agreement itself. Such agreements, founded on mutual volition, fall outside the scope of judicial enforcement. 47. Consequently, even if the termination