Section 108 of the Income Tax Act

37 judgments on BharatTax turn on Section 108.

Judgments on Section 108

M/S. North Electricity Supply Company of Odisha, Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 16/CTK/2019[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12
For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 19

Western Electricity Supply Company of Orissa Ltd., Sambalpur vs. ACIT, Circle-1(2), Bhubaneswar

In the result, appeals of both the assessees stand partly allowed

ITA 125/CTK/2018[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12
For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 19

The Pr. Commissioner of vs. M/s. Sivan Securities P Ltd

Appeal stands disposed of with the above

ITA/8/2020HC Karnataka23 Jan 2023

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 108Section 110Section 111Section 112Section 112(1)Section 123Section 130Section 132

Mysuru Kalyanamantapa Malikara Sangha (R) vs. Commissioner

WP/22768/2021HC Karnataka28 Feb 2022

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

M/S Saraswathi Theatre vs. Commissioner

WP/22781/2021HC Karnataka28 Feb 2022

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

The Principal Commissioner of Customs vs. Kishan Manjibhai Gadhesariya

In the result, both the Appeals of the Revenue succeed and

TAXAP/254/2021HC Gujarat14 Feb 2022
Section 108Section 114Section 130

Principal Commissioner of Income Tax, Delhi-8 vs. Star Realty Pvt. Ltd

ITA/15/2018HC Delhi09 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 108

Asstt C I T vs. Biraj Investment Pvt. Ltd

In the result, we answer the questions in the

TAXAP/260/2000HC Gujarat07 Aug 2012
Section 2(47)

Nirmal Singh Pehlwan @ Nimma vs. Inspector, Customs, Customs House, Punjab

Crl.A. No.-001857-001857 - 2010Supreme Court21 Jul 2011
Section 108Section 22Section 313Section 50

M/S. Siddachalam Exports Private Ltd vs. Commissioner of Central Excise Delhi-III

The appeal is allowed; the

C.A. No.-000810-000810 - 2007Supreme Court01 Apr 2011
Section 108Section 110Section 114Section 130

The Commnr. of Customs(Gen) Mumbai vs. Abdulla Koyloth

The appeal is allowed, and the matter is remitted back

C.A. No.-001608-001608 - 2005Supreme Court29 Oct 2010
Section 108Section 130ESection 14

Inspector of Customs, Akhnoor J & K vs. Yash Pal

The appeal is dismissed

Crl.A. No.-000447-000447 - 2009Supreme Court06 Mar 2009
Section 108Section 110Section 313Section 342Section 41(2)

M/S Carpenter Classic Exim. P. Ltd vs. Commr. of Customs (Imports)

The appeals are dismissed with no order as to costs

C.A. No.-003871-003871 - 2006Supreme Court12 Feb 2009

Bench: The Cestat & The Quantum Involved Are As Follows:

Section 108

Commnr. of Customs (Preventive) vs. Vijay Dasharath Patel

The appeals are allowed

C.A. No.-001204-001204 - 2007Supreme Court08 Mar 2007
For Respondent: Vijay Dasharath Patel
Section 108

Gulam Hussain Shaikh Chougule vs. S.Reynolds, Suptd. of Customs, Marmgoa

Crl.A. No.-001080-001080 - 2001Supreme Court19 Oct 2001
For Respondent: S.REYNOLDS, SUPTD. OF CUSTOMS, MARMGOA
Section 108Section 135Section 164Section 25

Asst.Collector of Central Excise vs. Duncan Agro Industries Ltd

Crl.A. No.-000628-000629 - 2000Supreme Court07 Aug 2000
For Respondent: DUNCAN AGRO INDUSTRIES LTD. & ORS
Section 108Section 120BSection 164Section 164(2)Section 9(1)

Collector of Customs vs. Television & Components Ltd

C.A. No.-009026-009028 - 1996Supreme Court24 Feb 2000
For Respondent: M/S.TELEVISION & COMPONENTS LTD. AND ORS
Section 108Section 111Section 112Section 3(2)