Section 76 of the Income Tax Act

35 judgments on BharatTax turn on Section 76.

Judgments on Section 76

M/S Rameswar Agro Industries Private Limited, Bhubaneswar vs. ACIT, Corporate Circle 1 (2), Bhubaneswar

In the result, this appeal of the assessee is partly allowed for statistical purposes

ITA 773/CTK/2025[2014-15]Status: DisposedITAT Cuttack25 Feb 2026AY 2014-15

Bench: Shri George Mathan & Shri Madhusudan Sawdiam/S Rameswar Agro Industries Private A.C.I.T., Limited, Corporate Circle-1(2), Vs. Patrapada, Bhubaneswar-751019 Bhubaneswar. (Odisha). Pan No. Aadcr 0805 J Appellant/ Assessee Respondent/ Revenue

Dashrath Kumar Sharma, Jpr, Jaipur vs. ITO WD 7(4), Jpr, Jaipur

ITA 647/JPR/2024[2014-15]Status: DisposedITAT Jaipur17 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 647/JP/2024 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Dashrath Kumar Sharma 73, Pancholiya Ka Mohalla, Kanota, Jaipur – 303 012 बनाम The ITO Vs. Ward 7(4) Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: EAJPS 0594A अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya, Advocate & राजस्व की ओर से / Revenue by Shri Hemang Gargieya, Advocate :

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 234ASection 56(2)(vii)Section 68

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

Commissioner of Service Tax vs. M/S Adani Gas Ltd

The appeal is allowed in the above terms

C.A. No.-002633 - 2020Supreme Court28 Aug 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 65(105)(zzz)Section 65(105)(zzzzj)

Mr. Melvin Isaac vs. Mr. Michael Isaac Patrick

WP/7026/2020HC Karnataka10 Jun 2020

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No.7026 Of 2020 (Gm-Cpc)

Section 151

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

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.