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3 results for “section 68”+ Section 53Aclear

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Delhi65Bangalore59Mumbai48Hyderabad30Chandigarh21Chennai18Kolkata13Indore9Karnataka8Ahmedabad7Surat7Telangana5Lucknow3SC3Patna2Calcutta1Cuttack1

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

C.A. No.-015619-015619 - 2017Supreme Court04 Oct 2017

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

68,276/-. 8. The Commissioner (Appeals) dismissed the appeal upholding the order passed by the Assessing Officer. Aggrieved by the order, the assessee filed appeal before the Income Tax Appellate Tribunal (ITAT), which was also dismissed by the ITAT. 9. In the impugned judgment by the High Court under Section 260A of the Income Tax Act, the High Court

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

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

Section 35LSection 65
Section 66E
Section 73(1)
Section 83

53a) “information   technology   software”   means any   representation   of   instructions,   data,   sound   or image,   including   source   code   and   object   code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by   means   of   a   computer   or   an   automatic   data processing machine or any other device or equipment; 4.6 Similarly,   the   definition   of   taxable   services

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

C.A. No.-010815-010819 - 2014Supreme Court06 May 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

68,402/- proposed in SCN for period from 01.07.2003 to 31.03.2008 (Impugned Order at pg. 22 of Paperbook Vol I) OIO confirmed the demand of Rs. 2,56,05,193/- for the period April Category III Business Auxiliary Services: Section 65 (105)(zzb) of the Finance Act, 1994 – marketing and distributing (Impugned Order at pg. 20 of Paperbook