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.

3 results for “section 68”+ Section 43Dclear

Sorted by relevance

Mumbai44Delhi36Chennai35Hyderabad21Ahmedabad16Bangalore15Pune10Chandigarh4Jaipur3Amritsar3Cochin3Kolkata3Rajkot3SC3Telangana2Patna2Cuttack1Surat1Kerala1

Key Topics

Section 44C11Section 69A5Section 36(1)(vii)4Section 37(1)3Deduction2

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 104Section 112Section 135Section 271Section 69A

43D of the Act, which is accordingly provided under Section 29 of the Act. Section 37: “37 General.- (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

C.A. No.-001337-001337 - 2003Supreme Court
11 Jan 2010
Section 145Section 2(24)Section 36(1)(vii)Section 37Section 37(1)

68,516/- to the taxable income on the ground that the provision for bad and doubtful debt was not allowable under Section 36(1)(vii) of the IT Act. The appellant claimed that the “Provision for NPA”, however, represented “loss” in the value of assets and was, therefore, allowable under Section 37(1) of the IT Act. This

DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD

C.A. No.-008291-008291 - 2015Supreme Court15 Dec 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 28Section 37(1)Section 44C

43D. None of the aforementioned sections require that, in order to qualify as an allowable deduction, the expenditure must be incurred in India. Respondents have claimed a deduction under Section 37(1) of the Act, 1961, which provides that any expenditure laid out or expended wholly and exclusively for the purposes of business or profession, not being