Section 75 of the Income Tax Act

42 judgments on BharatTax turn on Section 75.

Judgments on Section 75

Commissioner of Service Tax vs. M/S Elegant Developers

C.A. No.-011744-011745 - 2025Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

Section 35LSection 65(105)(v)Section 65(88)Section 69Section 70Section 73(1)Section 75Section 76Section 77Section 78

M/S. Tesla Transformers Ltd., Bhopal vs. ACIT-3(1), Bhopal

Appeal is partly allowed

ITA 515/IND/2023[2018-19]Status: DisposedITAT Indore26 Mar 2025AY 2018-19

Bench: Shri B.M. Biyani

Section 143(3)Section 145(2)

Commissioner of Customs, Central Excise and Service Tax vs. M/S Suzlon Energy Ltd

Appeals stand disposed of in terms of

C.A. No.-011400-011401 - 2018Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 65(105)(zzzzd)Section 73Section 75Section 76Section 85

Commissioner of Central Excise Raipur vs. M/S Sepco Electric Power Construction Corporation

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

ITO (E), Ward- 2(2), New Delhi vs. Shri Swami Satyanand Dharmarth Trust, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2468/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Dec 2021AY 2014-15

Bench: Smt. Diva Singh & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 143(3)Section 15Section 70

ACIT(E), Circle-2(1), New Delhi vs. Shikshantar Welfare Society, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1658/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Sanjay Garg(Through Video Conferencing) Acit(E) Vs. Shikshantar Welfare Circle – 2(1) Society, S-518, New Delhi Lower Ground Floor Greater Kailash-1 Pan : Aabas 8148 P New Delhi - 110048 (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing: 22.09.2021 Date Of Pronouncement: 27.09.2021 Order Per Anil Chaturvedi, Am:

Section 11Section 12ASection 143(3)Section 15Section 70Section 80G

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Karnataka Jesuit Educational Society, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1383/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Miss. Neera Malhotra, CIT

Section 11Section 12Section 143Section 15Section 70Section 80

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangalore vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 757/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2018AY 2013-14

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT

Section 11Section 11(1)(d)Section 15Section 70

The Assistant Commissioner of Income Tax (Exemptions) Circle-1, Mangaluru vs. M/S Saint Francis Xavier'S Church, Mangalore

In the result, the appeals of the Revenue are dismissed

ITA 756/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Nov 2018AY 2012-13

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri. Edmond D’Souza, CAFor Respondent: Smt. Swapna Das, Addl. CIT

Section 11Section 11(1)(d)Section 15Section 70

Vodafone Mobile Services Limited vs. Commissioner of Service Tax Delhi

CEAC/12/2016HC Delhi31 Oct 2018

Section 35ESection 83

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. Dr. T. M. A. Pai Foundation, Manipal

In the result, the appeal filed by the revenue is dismissed

ITA 783/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Oct 2018AY 2009-10

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Sri Nandini Das, Addl. CIT (DR)

Section 11Section 11(1)(d)Section 15Section 70

Pr Commissioner of Income Tax (Exemptions) vs. M/S Karnataka Water & Sanitation Pooled Fund

ITA/11/2018HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

Pr Commissioner of vs. Shushrutha Educational

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Pr Commissioner of Income Tax (Central) vs. M/S Chalassani Education Trust

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/535/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr Commissioner of Income Tax vs. M/S Medical Relief

ITA/531/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/536/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr.Commissioner of vs. M/S Sackhumvit Trust

ITA/394/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/537/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

Official Liquidator of

CA/11/2018HC Karnataka17 Jan 2018

Bench: A.S.BOPANNA

Section 11Section 15Section 260Section 32Section 70