Section 86 of the Income Tax Act

Income-tax Act, 2025: s.310

Section 86 of the Income-tax Act, 1961 corresponds to section 310 (Share of member of association of persons or body of individuals in income of association or body) of the Income-tax Act, 2025.

Read section 310 of the 2025 Act

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

40 judgments on BharatTax turn on Section 86.

Judgments on Section 86

DCIT, New Delhi vs. M/S. Sheetal International Pvt. Ltd., New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 929/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Dec 2018AY 2007-08

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

DCIT, New Delhi vs. M/S Sheetal International Pvt. Ltd., New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 928/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Dec 2018AY 2008-09

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

M/S. Sheetal International Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 653/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Dec 2018AY 2009-10

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

M/S. Sheetal International Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 652/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Dec 2018AY 2008-09

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

M/S. Sheetal International Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 651/DEL/2013[2007-08]Status: DisposedITAT Delhi13 Dec 2018AY 2007-08

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

M/S. Sheetal International Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 570/DEL/2013[2006-07]Status: DisposedITAT Delhi13 Dec 2018AY 2006-07

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

M/S. Sheetal International Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeals filed by Revenue stand allowed for statistical purposes and appeals filed by Assessee stand partly allowed for statistical purposes

ITA 569/DEL/2013[2004-05]Status: DisposedITAT Delhi13 Dec 2018AY 2004-05

Bench: Shri N.S. Saini & Shri Smt. Beena A Pillai

For Appellant: Shri Ashu Goel, CAFor Respondent: Shri Sameer Kumar Srivastava, CIT DR

Section 153Section 153CSection 68

Goldgerg Finance Pvt. Ltd., Thane vs. ACIT, Circle-3, Thane

In the result, the appeal filed by the assessee company is allowed

ITA 7496/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Jan 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Tanejaआयकर अपील सं./I.T.A. No. 7496/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10)

For Respondent: Shri S. Senthil Kumaran

Section 10Section 115Section 115JSection 143(3)Section 67Section 67ASection 80HSection 80ISection 86

ACIT, Bangalore vs. M/S Icici Emerging Sector Fund, Bangalore

In the result, all the thirteen appeals of the revenue are dismissed

ITA 505/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Jul 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A.K.Garodia, Accounant Member

For Appellant: Shri S.E.Dastur, Senior AdvocateFor Respondent: Mrs. Neera Malhotra, CIT &

Pr Commissioner of Income Tax vs. M/S Ind Sing Developers P Ltd

The appeal is dismissed

ITA/541/2015HC Karnataka02 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 167BSection 2(31)Section 2(47)Section 260Section 3Section 4Section 67A

ACIT vs. Icici Emerging Sector Fund

In the result, all the appeals by the revenue are dismissed

ITA 475/BANG/2013[2009-10]Status: DisposedITAT Bangalore13 Feb 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)

Section 61Section 63

ITO, Bangalore vs. M/S India Advantage Fund I, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 179/BANG/2012[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)

Section 61Section 63

DCIT, Bangalore vs. M/S Icici Emerging Sector Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 177/BANG/2012[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)

Section 61Section 63

DCIT, Bangalore vs. M/S Icici Emerging Sectors Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 348/BANG/2011[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)

Section 61Section 63

DCIT, Bangalore vs. M/S Icici Emerging Sectors Fund, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 347/BANG/2011[200809]Status: DisposedITAT Bangalore13 Feb 2015

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)

Section 61Section 63

Sahitya housing Privte Limited vs. Commissioner of Income Tax -III

ITTA/310/2013HC Telangana31 Jul 2013

For Appellant: - United India Insurance Co. LtdFor Respondent: - Smt. Uma Tripathi And Others

CIT vs. Hindustan Times Ltd

The appeals are dismissed

ITA/350/2012HC Delhi04 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 185Section 2(31)Section 263Section 67(2)Section 86

CIT vs. Pradeep Agencies Joint Venture

The appeals are dismissed

ITA - 221 / 2011HC Delhi11 Jan 2012

For Appellant: Ms Rashmi ChopraFor Respondent: Mr Rakesh Gupta, Ms Rani Kiyala & Mr Kunal Nagpal

Section 167Section 271(1)(c)Section 67

Assistant Commercial Taxes Officer vs. M/S Makkad Plastic Agencies

Appeal is allowed but without costs

C.A. No.-002692-002692 - 2011Supreme Court29 Mar 2011

Bench: The Deputy Commissioner [Appeals], Commercial Tax Department, Bikaner Under Section 84 Of The Act Of 1994, Which Was Allowed By The Appellate Authority By Order Dated 29.03.2005 By Setting Aside The Demand For Difference Of Tax Imposed At 2 Per Cent As Also The Penalty & Interest. 5. Aggrieved By The Aforesaid Order Dated 29.03.2005 Of The Deputy Commissioner [Appeals]

Section 29(7)Section 37Section 84Section 86

The Commissioner of Income Tax vs. M/S. Express News Papers Ltd

The appeals are allowed

CIVIL APPEAL No. 2941/1985Supreme Court21 Jan 1998

Bench: 2 Judges