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10 results for “section 68”+ Section 26(1)(iii)clear

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Key Topics

Section 1494Section 172Addition to Income2

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

iii) is holding records relating to money laundering, or (iv) owns property connected with the crime, the said officer is empowered to authorise „any officer subordinate to him‟ to Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:14.11.2025 17:05:28 Signature Not Verified MISC. APPEAL (PMLA) 4/2021 and 5/2021 Page 22 of 31 undertake the measures specified under clauses

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

ITA/7/2020
HC Rajasthan
17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

26. (1992) 1 SCC 558 27. AIR 1952 SC 525 28. AIR 1958 SC 538 29. AIR 1960 SC 457 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

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

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

68 of the said Act on the taxable service provided to the exporter for export of goods shall not be eligible to claim rebate under this notification; (c) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for rebate of service

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

26, for the purpose of carrying on business dealing in hides and skins on commission basis in partnership under the name and style of M.M.P.M. Syed Mohammed, with effect from 01.04.1983 by taking over all the assets and liabilities of the old firm at book value as at 31.03.1983. The factum of the execution of a release deed from partnership

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

iii) identifiability, i.e., the statement must refer to the plaintiff either expressly or by implication (iv) Absence of a valid defence such as justification, truth, or privilege. 57. The first essential of civil defamation is the existence of a defamatory statement. The statement must be such that it tends to expose the plaintiff to hatred, ridicule, or contempt

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

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights