Section 67A of the Income Tax Act

Income-tax Act, 2025: s.309

Section 67A of the Income-tax Act, 1961 corresponds to section 309 (Method of computing a member's share in income of association of persons or body of individuals) of the Income-tax Act, 2025.

Read section 309 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

28 judgments on BharatTax turn on Section 67A.

Judgments on Section 67A

Gujarat Informatics Limited, Gandhinagar vs. The Dy.CIT, Circle- Gandhinagar, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 1365/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Shri Urjit H. RavatFor Respondent: Shri Kamal Deep Singh, Sr. D.R

Section 115JSection 143(2)Section 143(3)Section 147Section 148Section 14ASection 250Section 67A

Mulund Vikas Sahakari Pathpadi Limited, Mulund West vs. Income Tax Officer, Ward 26(2)(6), Mumbai, Kautilya Bhavan

In the result, appeal by the assessee is allowed for statistical purposes

ITA 5207/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ravindra N. Naik, CAFor Respondent: Shri R.R Makwana, CIT DR

Section 115Section 142(1)Section 143(3)Section 144Section 69ASection 80PSection 81

Deputy Commissioner of Income Tax, Cir-2(1)(1), Baroda vs. The Bharuch Dis Cent Co-Op Bank Ltd., Bharuch

ITA 298/SRT/2022[2017-18]Status: DisposedITAT Surat09 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Deputy Commissioner of Income Tax, Cir-2(1)(1), Baroda vs. The Bharuch Dis Cent Co-Op Bank Ltd., Bharuch

ITA 297/SRT/2022[2016-17]Status: DisposedITAT Surat09 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Deputy Commissioner of Income Tax, Cir-2(1)(1), Baroda vs. The Bharuch Dis Cent Co-Op Bank Ltd., Bharuch

ITA 296/SRT/2022[2013-14]Status: DisposedITAT Surat09 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Agsri Agricultural Services Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(1), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1789/HYD/2018[2013-14]Status: DisposedITAT Hyderabad06 Jul 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Chary & Assessment Years: 2012-13 & 2013-14 Agsri Agricultural Services Vs. Ito,Ward-1(1) Private Limited Hyderabad 51/Slnt/L4-05 Gachibowli, Kondapur Road, Hyderabad-500 032

For Appellant: Shri C.S.subramaniyam, CAFor Respondent: Shri Kumar Aditya, Sr.AR

Section 142(1)

Agsri Agricultural Services Private Limited., Hyderabad vs. Income Tax Officer, Ward-1(1)., Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1339/HYD/2017[2012-13]Status: DisposedITAT Hyderabad06 Jul 2022AY 2012-13

For Appellant: Shri C.S.subramaniyam, CAFor Respondent: Shri Kumar Aditya, Sr.AR

Section 142(1)

The Bharuch Dist.Central Co.Op.Bank Ltd., Bharuch vs. The Assistant Commissioner of Income Tax, Circle-1, Bharuch

ITA 641/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

The Bharuch Dist.Central Co.Op.Bank Ltd., Bharuch vs. The Assistant Commissioner of Income Tax, Circle-1, Bharuch

ITA 362/SRT/2018[2012-13]Status: DisposedITAT Surat23 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Bharuch District Central Co.-Op. Bank Ltd., Bharuch vs. The Additional Commissioner of Income Tax, Bhaurch Range, Bharuch

ITA 1544/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Bharuch District Central Co.-Op. Bank Ltd., Bharuch vs. The Additional Commissioner of Income Tax, Bhaurch Range, Bharuch

ITA 1543/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Bharuch District Central Co.-Op. Bank Ltd., Bharuch vs. The Additional Commissioner of Income Tax, Bhaurch Range, Bharuch

ITA 1542/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

The ACIT, Circle-1, Bharuch vs. Bharuch District Central Co. Op. Bank Ltd., Bharuch

ITA 1531/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

The ACIT, Circle-1, Bharuch vs. Bharuch District Central Co. Op. Bank Ltd., Bharuch

ITA 1530/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

The ACIT, Circle-1, Bharuch vs. Bharuch District Central Co. Op. Bank Ltd., Bharuch

ITA 1529/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1510/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1509/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

ITO 5(1)(3), Mumbai vs. Crimson Properties Pvt. Ltd., Mumbai

The appeal of the revenue is dismissed

ITA 2234/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Oct 2018AY 2010-11

Bench: Shri Manoj Kumar Aggarwal & Shri Ravish Soodi.T.O. Ward-5(1)(3), Crimson Properties Pvt. Ltd. Room No. 569, 5Th Floor, 3Rd Floor, Sunama House, Vs. Aayakar Bhavan, Kemps Coner, Opp. Shalimar Hotel, Mumbai-400 020 Mumbai-400 036 Pan – Aaacc2206R (Appellant) (Respondent)

For Appellant: Shri Manoj Kumar Singh, D.RFor Respondent: Shri Sanjay Kapadia, A.R

Section 143(1)Section 143(3)Section 147Section 148Section 24

ACIT 25(2), Mumbai vs. Itd Itd Cem Jv, Mumbai

In the result, the appeal of the assessee in respect of the ground restored to us by Hon’ble High Court

ITA 3580/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2018AY 2012-13

Bench: Hon’Ble Sh. R. C. Sharma, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3580/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Abi RamaFor Respondent: Shri Anuj Kisnadwala

Section 40

Itd Cem India Jv, Mumbai vs. Addl CIT 19(2), Mumbai

In the result, the appeal of the assessee in respect of the ground restored to us by Hon’ble High Court (applicability of sec

ITA 4225/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Jul 2018AY 2008-09

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Itd Cem India Jv Acit-19(2)(2) 1St Floor, Dani Wooltex Compound, 3Rd Floor, Piramal Chambers, Mumbai-400012 158, Vidyanagari Marg, Kalina, Vs. Santacruz (E), Mumbai-400098 Pan: Aaaai1305D (Appellant) (Respondent)

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri Saurabh Kumar Rai (DR)

Section 192Section 194CSection 253Section 254(1)Section 40