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.

19,316 results for “section 68”+ Section 40clear

Sorted by relevance

Delhi4,804Mumbai4,114Bangalore1,393Chennai1,038Kolkata1,014Ahmedabad950Jaipur821Hyderabad701Karnataka685Pune449Indore436Chandigarh405Surat339Cochin328Raipur231Visakhapatnam192Rajkot188Nagpur127Cuttack115Lucknow109Telangana108Guwahati94Jabalpur79Amritsar72Allahabad69Calcutta68Agra68SC67Ranchi55Patna40Panaji37Jodhpur30Varanasi27Dehradun26Rajasthan14Orissa9Kerala5Uttarakhand3ASHOK BHAN DALVEER BHANDARI2Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1Tripura1Gauhati1

Key Topics

Addition to Income38Section 143(3)20Section 6819Section 14A16Section 153A14Section 14813Section 14713Disallowance11Penalty10Section 80I

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

section 40(a) was inserted by the Finance (No. 2) Act, 2004. u) To the same effect are the following decisions: a. Convergys India Services Pvt. Ltd vs. ACIT: ITA No. 5451 of 2011 (Del) b. Rajeev Kumar Agarwal vs ACIT: 149 ITD 3 63 (Agra) c. Shri G.Shankar vs. ACIT: ITA No.l832/Bang/2013 (Bang) d. DCIT vs. Anand Marakala

Showing 1–20 of 19,316 · Page 1 of 966

...
9
Section 271A8
Survey u/s 133A7

PAHILAJRAI JAIKISHAN,MUMBAI vs. DCIT 19(3), MUMBAI

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

40(b) of the Act, same cannot be held as an expenditure incurred for earning of an exempt income under the ambit of Section 14A of the Act. The assessee firm submitted that interest paid to partners on capital is not an expenditure but forms part of appropriation account and thus as per principles of accountancy it goes below

ASST CIT 19(3), MUMBAI vs. PAHILAJRAI JAIKISHIN, MUMBAI

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

40(b) of the Act, same cannot be held as an expenditure incurred for earning of an exempt income under the ambit of Section 14A of the Act. The assessee firm submitted that interest paid to partners on capital is not an expenditure but forms part of appropriation account and thus as per principles of accountancy it goes below

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 23,32,000 - 14A 12. Sukhna Real Estates Pvt. Ltd. 26.03.20 2012- 143(3) 29.09.2012 - Share Capital (including 15 13 80,63,40,000 2,77,294/- bonus shares of Rs. 20,63,40,000/-) – section