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 35Bclear

Sorted by relevance

Delhi12Pune9Ahmedabad8Karnataka4Surat3Jaipur2Cuttack2Mumbai2Bangalore2Telangana1SC1Kolkata1Cochin1

Key Topics

Section 2503Section 1473

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250

68 of A-23, expenses relating to Capital\nPalace project were also found.\nThe learned AO had assumed the word “Capital” as contribution of capital instead of\nbooking of Capital Palace.\n1.18 The Respondent urges that the project called Capital Palace / Gopnath is also\nsituated far away from the city area and, therefore, booking amount as well as margin

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

ITA 163/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14
Section 147Section 250

68 of A-23, expenses relating to Capital\nPalace project were also found.\nThe learned AO had assumed the word “Capital” as contribution of capital instead of\nbooking of Capital Palace.\n1.18 The Respondent urges that the project called Capital Palace / Gopnath is also\nsituated far away from the city area and, therefore, booking amount as well as margin

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

ITA 136/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14
Section 147Section 250

68 of A-23, expenses relating to Capital\nPalace project were also found.\nThe learned AO had assumed the word “Capital” as contribution of capital instead of\nbooking of Capital Palace.\n1.18 The Respondent urges that the project called Capital Palace / Gopnath is also\nsituated far away from the city area and, therefore, booking amount as well as margin