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Case Law › Section 68
Income-tax Act · Case Law

Section 68 Income Tax Case Law — Cash Credits (unexplained)

Browse 957 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 68 (Cash Credits (unexplained)) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 68 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 68 (showing 300 of 957)

Basir Ahmed Sisodiya v. The Income Tax Officer
Supreme Court · 2020 · [2020] 4 S.C.R. 581 · Allowed
Assessee
Commissioner Of Income Tax v. Laxman Das Khandelwal
Supreme Court · 2019 · [2019] 10 S.C.R. 24 · Dismissed
Assessee
Commissioner Of Income Tax v. P. Mohanakala
Supreme Court · 2007 · [2007] 6 S.C.R. 680 · Allowed
Revenue
Commissioner Of Income-Tax, Orissa v. Orissa Corporation (P) Ltd
Supreme Court · 1986 · [1986] 1 S.C.R. 979 · Dismissed
Assessee
Jamnaprasad Kanhaiyalal v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1981 · [1981] 3 S.C.R. 849 · Other
—
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
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M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
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Front Line Vyapar Private Limited v. The Principal Commissioner Of Income Tax – I, Kolkata
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Taxchennai v. M/S.india Cements Ltd.,827, Anna Salai, Chennai-02
High Court · 2025 · Dismissed
Assessee
Sandeep Mittal (Ay 2016-17) v. For
High Court · 2025 · Other
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Principal Commissioner Of Income Tax-2, Kolkata v. Goodview Marketing Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Anjaniputra Nirmal Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Itat/162/2025 Of Principal Commissioner Of Income Tax 2 Kolkata v. M/S Bright Commodeal Private Limited
High Court · 2025 · Dismissed
Assessee
Tca v. The Income Tax Officernon-Corporate Ward 9(1) Wanaparthy Block Ii Floor Chennai
High Court · 2025 · Dismissed
Revenue
Pcit 2, New Central Revenue Building Statue Circle Jaipur v. Shri Gotam Agarwal
High Court · 2025 · Dismissed
Assessee
Arunachalam v. Income Tax Officer,Non-Corp Ward 15(1)Wanarpathy Block (New Block)2[Nd] Floor
High Court · 2025 · Dismissed
Revenue
Itat v. Itat
High Court · 2025 · Allowed
—
Original Side v. Itat
High Court · 2025 · Allowed
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Krishna Nirman Pvt Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. Balaka Vinimay Private Limited
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. M/S Vish Realty Solutions Private Limited
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax-1 v. M/S Central Plastics Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 Kolkata v. One Point Commercial Pvt Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. Magestic Vyapaar Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax, Central - 1, Kolkata v. Rabindra Enterprises Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Narayan Tradecom Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S K.r. Pulp And Papers Ltd
High Court · 2025 · Dismissed
Assessee
Sheela Overseas Private Limited v. Pr Commissioner Of Income Taxdelhi-08 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. Third Generation Traders Pvt. Ltd. Through: None. Through: None
High Court · 2025 · Dismissed
Assessee
Itat v. Itat
High Court · 2025 · Dismissed
—
Principal Commissioner Of Income Tax 2 Kolkata v. M/S Vishnu Distributors Pvt Limited
High Court · 2025 · Allowed
Revenue
Harsha Associates Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. True Man Consultants Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax Central 2 Kolkata v. Damani Infracon Pvt Ltd
High Court · 2025 · Other
—
Principal Commiddioner Of Income Tax Central 1 Mumbai v. Tulsyan And Sons Private Limited
High Court · 2025 · Allowed
Revenue
Wtax/1649/2025 Of Pramod Kumar Jain v. Principal Commissioner Of Income Tax And Another
High Court · 2025 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-7 v. M/S R.n. Khemka Enterprises
High Court · 2025 · Allowed
Revenue
M/S Dhansamridhi Finance Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 1, Kolkata v. Sapphire Trade Associates Pvt.ltd
High Court · 2025 · Allowed
Revenue
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. Ambe Tex Fab (India) Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
M/S. Ranisati Capital Private Limited v. The Principal Commissioner Of Income Tax-1, Kolkata
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax 5, Kolkata v. Ram Awatar Dhoot
High Court · 2025 · Allowed
Revenue
Shri Gautham Chand Jainshri Sumermal Kantilal Jain v. Assistant Commissioner Of Income Taxcentral Circle 1(1)Chennai - 600 034
High Court · 2025 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax -Central -1 v. Jaguar Buildcon Pvt. Ltd
High Court · 2025 · Other
—
Ppk Newsclick Studio Pvt Ltd & Anr v. Deputy Commissioner Of Income Tax Central, –Delhi I
High Court · 2025 · Other
—
The Commissioner Of Income Taxchennai v. M/S Prajit Foundation Private Limitedno
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Delhi v. Golf Technologies Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions), Kolkata v. Brajeswari Radharaman Intergenerations Humanitarian Trust Bright
High Court · 2025 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 Kolkata v. Janhavi Promoters Pvt Ltd
High Court · 2025 · Allowed
Revenue
New Delhi Television Ltd v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Dismissed
Revenue
Principal Commissioner Of Income Tax 1 Kolkata v. Rainbow Vincom Pvt Ltd
High Court · 2025 · Dismissed
Assessee
Itat/257/2024 Ia No: Ga/2/2024 Aim Credit Capital Private Limited v. Income Tax Officer, Ward-4(3
High Court · 2025 · Allowed
Assessee
Divine Infracon Pvt Ltd v. Pr Commissioner Of Income Tax 3
High Court · 2025 · Other
—
Itta/47/2008 Of Shri Suni Agarwal(Huf) v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Itat/224/2024 Ia No : Ga/1/2024 Ideal Vyapaar Private Limited v. Income Tax Officer Ward 6(2) & Anr
High Court · 2024 · Allowed
Assessee
Ravindra Kumar Sharma v. National E-Assessment Centre, Room
High Court · 2024 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. Shri Vishnu Bhagwan Garg
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1 v. M/S Agroha Fincap Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax -7 v. Sunlight Tour And Travels Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-2, Kolkata v. Tanishque Tradelink Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Abu Shamima Parveen v. The Income Tax Officer,Ward 1, Karaikudi – 630 002
High Court · 2024 · Other
—
Ita/253/2024 Of Principal Commissioner Of Income Tax v. M/S. Evermore Stocks Brokers Private Limited
High Court · 2024 · Other
—
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Ita/250/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
—
Ita/222/2023 Of The Pr Commissioner Of Income Tax v. Smt G Vijaya
High Court · 2024 · Other
—
Ita/251/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
—
Ita/252/2023 Of The Pr Commissioner Of Income Tax v. M/S Kansur Developers India Pvt Ltd
High Court · 2024 · Other
—
Alankar Promoters Llp [Earlier Alankar Promoters Pvt. Ltd v. Income Tax Officer & Ors
High Court · 2024 · Other
—
Shri Dinesh Singh Chouhan, H v. The Income Tax Officer, Ward Jagdalpur
High Court · 2024 · Dismissed
Revenue
Income Tax-7, Delhi v. Rps Infrastructure Ltd
High Court · 2024 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Udaipur v. M/S Esspal International Pvt. Ltd., B
High Court · 2024 · Dismissed
Assessee
P.nagarajan v. The Income Tax Officer (I/C),Ward -1(6),Salem
High Court · 2024 · Allowed
Assessee
Ab Medicos Private Ltd v. Income Tax Officer Ward 1(1) & Anr
High Court · 2024 · Other
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Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax (Central)-2 v. Heritage Beverages Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central-1 v. Jaguar Buildcon Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. Delhi Art Gallery Pvt. Ltd
High Court · 2024 · Other
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Harjot Singh v. Principal Commissioner Income Tax-Central, Ludhiana
High Court · 2024 · Allowed
Assessee
Wp/12490/2024 Of Naveen Kottgere Shivaprakash v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Experion Hospitality Pvt. Ltd
High Court · 2024 · Other
—
Counsel v. G.d.foods Manufacturing (India) Pvt. Ltd
High Court · 2024 · Other
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Television Ltd v. The Assessment Unit, Income Tax Dept. And Ors
High Court · 2024 · Other
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Vishal Jhajharia v. The Assessment Unit, Income Tax Department Faceless Assessment Centre & Ors
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -9 v. M/S Topline Buildtech Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Inter Globe Finance Ltd
High Court · 2024 · Dismissed
Assessee
Itat v. Itat
High Court · 2024 · Dismissed
—
Pr. Commissioner Of Income Tax (Central)-2 v. Lizer Cylinders Ltd
High Court · 2024 · Dismissed
Assessee
Bright Vyapaar Private Limited v. Principal Commissioner Of Income Tax-1, Kolkata
High Court · 2024 · Allowed
Assessee
Ppk Newsclick Studio Pvt Ltd v. Deputy Commissioner Of Income –Tax Central I
High Court · 2024 · Allowed
Assessee
Ram Avtar Bansal v. Income Tax Officer, Ward 61(2), New Delhi
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-10 Delhi v. Al Nasir Agro Foods
High Court · 2024 · Dismissed
Assessee
Sarita Rathi v. Assistant Commissioner Of Income Tax, Circle-37, Kolkata
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Outcome Buildcom Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Hirak Vyapaar Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. Atlantic Dealers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax –(Central) 3 v. M/S Gtm Builder And Promoters Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata-I, Kolkata v. Sri Kailash Prasad Jain
High Court · 2024 · Allowed
Revenue
M/S Everest Education Society v. Assistant Commissioner Of Income Tax,Exemption Circle, Aurangabad
High Court · 2024 · Dismissed
Revenue
Itat 67 Of 2024 Reportable v. Itat 67 Of 2024 Reportable
High Court · 2024 · Allowed
—
The Pr. Commissioner Of Income Tax -3 v. Dalmia Consolidated Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wp(Md)/18465/2021 Of Dinamalar v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Ita/258/2009 Commissioner Of Income Tax, Central-I, Kolkata v. Binani Industries Ltd
High Court · 2024 · Dismissed
Assessee
Valley Iron & Steel Co.ltd v. Prinicipal (Central)-1 & Ors
High Court · 2024 · Other
—
Chintan Jain v. The Asstt. Commissioner Of Income Tax, Circle
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Delhi-7 v. M/S Paramount Propbuild Pvt. Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -Central-3 v. Landcraft Developers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Seemax Technologies Private Limited v. Income Tax Appellate Tribunal & Ors
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax- Udaipur, Udaipur v. M/S Saileela Synthetics Pvt. Ltd., 147, New Cloth Market,Bhilwara
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax v. Rajasthan Breweries Ltd
High Court · 2024 · Other
—
Ita/165/2010 Commissioner Of Income Tax, Central-I, Kolkata v. Pramod Sharma
High Court · 2024 · Dismissed
Assessee
Itat/241/2023 Of Principal Commissioner Of Income Tax 5 Kolkata v. Rajesh Kumar Damani
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax 1, Kolkata v. M/S. Shree Parasnath Re-Rolling Mills Ltd
High Court · 2024 · Dismissed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
—
Pr. Commissioner Of Income Tax Delhi- 7 v. M/S Prayag Polytech Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wa/830/2022 Of The Deputy Commissioner Of Income Tax v. Sunil Kumar Sharma
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S. Magnetic Niryat Pvt Ltd
High Court · 2024 · Allowed
Revenue
Tribhuvan Dealtrade Pvt. Ltd v. The Income Tax Officer Ward 9 (I) Kolkata
High Court · 2024 · Allowed
Assessee
Itat/278/2023 Ia No: Ga/1/2023 Concrete Consultancy Services Private Limited v. Principal Commissioner Of Income Tax-1, Kolkata & Ors
High Court · 2024 · Allowed
Assessee
Valley Iron And Steel Co. Ltd v. Principal Commissioner Of Income Tax Central-1
High Court · 2023 · Other
—
Triveni Enterprises Limited v. Versus
High Court · 2023 · Other
—
Sri Sanjay Saha v. Commissioner Of Income Tax,Kolkata- Xii
High Court · 2023 · Allowed
Assessee
Itat/248/2023 Of Principal Commissioner Of Income Tax 2 Kolkata v. M/S Tara Re Rolling Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Wa/2100/2023 Of Heartwares Medicals India Private Limited v. Assessment Unit, Income Tax Department
High Court · 2023 · Dismissed
Revenue
M/S. Everest Education Society v. Assistant Commissioner Of Income Tax,Exemption Circle, Aurangabad
High Court · 2023 · Dismissed
Revenue
Iapl/46/2019 Of Principal Commissioner Of Income Tax v. M/S Pnc Infratech Ltd
High Court · 2023 · Dismissed
Assessee
Tirupati Buildings And Offices Private Limited v. Commissioner Of Income Tax And Another
High Court · 2023 · Other
—
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Chennai - 600 034 v. M/S. Advance Infra Developers Pvt Ltd
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Dart Infrabuild (P) Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -Central -1 v. Shri Gautam Bhalla
High Court · 2023 · Other
—
Rishi Ganga Power Corporation Ltd v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
M/S.lokesh Secfin Pvt. Ltd v. The Assistant Commissioner Of Income Taxcentral Circle-2(3)Chennai 600 034
High Court · 2023 · Other
—
Taxc v. Income-Tax Officer Ward-2(1) Bhilai, District : Durg, Chhattisgarh
High Court · 2023 · Dismissed
Revenue
Assistant Commissioner Of Income Tax-27, New Delhi v. Montage Enterprises Pvt. Ltd
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-12 v. Avdesh Mishra
High Court · 2023 · Other
—
Uma Chauhan v. Commissioner Of Income Tax Ita
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S April Cottage Farms Pvt Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -Central-1 v. Surya Agrotech Infrastructure Limited
High Court · 2023 · Other
—
Itta/30/2023 Of M/S Durga Granites v. The Assistant Commissioner Of Income Tax, Circle - 1
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, De v. M/S Mayank Service Ltd
High Court · 2023 · Other
—
Wp(C)/15204/2020 Of Tropical Plantations Ltd v. The Agricultural Income Tax And State Tax Officer
High Court · 2023 · Allowed
Assessee
Ia No.ga/1/2023 Principal Commissioner Of Income Tax – 2, Kolkata v. M/S. Gemini Commerce Pvt. Ltd
High Court · 2023 · Allowed
Revenue
M/S Om Shiva Traders Pvt. Ltd v. Income Tax Officer Ward 13(4) New Delhi, & Anr
High Court · 2023 · Other
—
Rajan Dhir v. Ita
High Court · 2023 · Dismissed
—
Assessee/Appellant/S v. Commissioner Of Income Tax-Ii, Patna
High Court · 2023 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. A.s.thillainayagam,Old
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax v. Spirit Global Construction Pvt.ltd
High Court · 2023 · Other
—
Itxa/454/2018 Of Principal Commissioner Of Income Tax 31, Mumbai v. Indravadan Jain, Huf
High Court · 2023 · Dismissed
Assessee
Ita/85/2020 Of The Principal Commissioner Of Income Tax v. M/S. Khyathi Steel Industries Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Aastha Vincom Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Itat/88/2023 Of Principal Commissioner Of Income Tax 2, Kolkata v. M/S Digital Commosales Llp
High Court · 2023 · Allowed
Revenue
Ita/47/2021 Of Principal Commissioner Of Income Tax - 5 v. Sri Shailesh Haran
High Court · 2023 · Other
—
Ita/181/2021 Of Principal Commissioner Of Income Tax - 5 v. Smt. Surekha Haran
High Court · 2023 · Other
—
Ita/188/2020 Of Principal Commissioner Of Income Tax-5 v. Sri Shailesh Haran
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -Central-1 v. Smc Power Generation Ltd
High Court · 2023 · Dismissed
Assessee
Inder Singh v. Income Tax Officer
High Court · 2023 · Other
—
Clh Gaseous Fuel Applications Pvt Ltd v. National E Assessment Centre Income Tax Department, New Delhi
High Court · 2023 · Other
—
Ita/455/2018 Of M/S. Cornerstone Property Investments Pvt Ltd v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Ranchi v. Ms. Sidhijalan, Adv
High Court · 2023 · Dismissed
Assessee
B.ramakrishnan v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Samayak Sales Pvt.ltd
High Court · 2023 · Dismissed
Assessee
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Itta/318/2006 Of M/S Nova Medicare , Hyd v. The Income Tax Officer, Hyd
High Court · 2023 · Dismissed
Revenue
Mr. Prajnaraj Mohanty, Advocate v. Income Tax Appellate Tribunal, …. Respondents Cuttack Bench, Cuttack And Others
High Court · 2023 · Dismissed
Revenue
Mr. T.k. Satapathy, Senior Standing Counsel v. Kishore Kumar Mohapatra
High Court · 2023 · Other
—
Mr. T.k. Satapathy, Senior Standing Counsel v. Kuntala Mohapatra
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax I, Ayakar Bhawan, Bhubaneswar v. Mamata Mohapatra
High Court · 2023 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-7 v. South Delhi Promoters Ltd
High Court · 2023 · Allowed
Revenue
Principal Commissioner Ofincome Tax, Central-2, Kolkata v. M/S. Golden Goenka Fincorp Ltd
High Court · 2023 · Dismissed
Assessee
Ita/15/2023 Of Pr. Commissioner Of Income Tax-10 v. M/S. Rajat Finvest
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax 5, Kolkata v. Aditya Saraf Huf
High Court · 2023 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd
High Court · 2022 · Allowed
Revenue
Ita/1/2022 Of Sahyadri Agencies Limited v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Signature Not Verified v. J U D G M E N T
High Court · 2022 · Dismissed
—
Pr. Commissioner Of Incometax-8 v. S.p. Singla Construction Pvt.ltd
High Court · 2022 · Dismissed
Assessee
Of _The Commissioner Of Income Tax v. The Assistant Commissioner
High Court · 2022 · Allowed
Revenue
Wp/1525/2022 Of D.k. Poultry v. Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Of _The Commissioner Of Income Tax v. Assistant Commissioner Of Income Tax Circle 3(1) (1)
High Court · 2022 · Allowed
—
The Pr. Commissionerof Income Tax, Central -3 v. Sh. Trilok Chand Choudhary
High Court · 2022 · Dismissed
Assessee
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Central)-2 v. M/S Jpm Tools Ltd
High Court · 2022 · Dismissed
—
Pr. Commissioner Of Income Tax-1 v. M/S Attire Designers Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/1962/2020 Of M/S Sree Balaji Plywoods v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. M/S Spg Finvest Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Itta/58/2002 Of M/S Vaibhav v. Joint Comm. Of Income Tax Range 3 Hyd
High Court · 2022 · Allowed
Assessee
Itat 175 Of 2021 v. Itat 175 Of 2021
High Court · 2022 · Allowed
—
Ememption v. Mitra Parishad
High Court · 2022 · Allowed
—
Touchstone Holdings Pvt. Ltd v. Income Tax Officer, Delhi And Others
High Court · 2022 · Dismissed
Revenue
Renu Proptech Pvt. Ltd v. Assistant Commissioner Ofincome Tax
High Court · 2022 · Dismissed
Revenue
Sca/20718/2019 Of Krishna Syn Fab Private Limited v. The Income Tax Officer Ward 1(1)(3)
High Court · 2022 · Allowed
Assessee
Shreenathji Terine Private Limited v. Oral Judgment
High Court · 2022 · Other
—
M/S Ester Industries Ltd v. Asstt. Commissioner Of Income Tax & Anr
High Court · 2022 · Dismissed
Revenue
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itta/236/2022 Of The Pr. Commissioner Of Income Tax-2 v. M/S. Dharani Sheltors Private Limited
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax, Delhi-20 v. Mr. Shiv Kumar Agarwal
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-20 v. Ms. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata-3, Kolkata v. M/S. Purbanchal Power Companylimited
High Court · 2022 · Allowed
Revenue
Ita/190/2022 Of Principal Commissioner Of Income Tax-20 v. Kavita Agarwal
High Court · 2022 · Dismissed
Assessee
Itat 18 Of 2022 v. Itat 18 Of 2022
High Court · 2022 · Dismissed
—
Principal Commissioner Of Income Tax-20… v. Suman Agarwal…
High Court · 2022 · Dismissed
Assessee
Ita/191/2022 Of Principal Commissioner Of Income Tax-20 v. Mamta Agarwal
High Court · 2022 · Dismissed
Assessee
Ita v. M/S. E-City Projects Lucknow (P) Ltd., Cuttack
High Court · 2022 · Allowed
Revenue
The Principal Commissioner Of Income Tax (Central),Ahmedabad v. Ambe Tradecorp Private Limited
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 1 v. Jagat Pravinbhai Sarabhai
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax-1, Kolkata v. M/S. Manchest Finpro (P) Ltd
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. S.s. Con Build Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wtax/500/2022 Of Beyond Research And Development Limited v. Joint Commissioner Of Income Tax And 2 Others
High Court · 2022 · Dismissed
Revenue
Wp/5099/2022 Of Renu Sandeep Jajodia v. The Income Tax Officer Ward 3(2) Thane And Ors
High Court · 2022 · Other
—
Principal Commissioner Of Incometax-15, Kolkata v. Before
High Court · 2022 · Allowed
Revenue
Ita/132/2018 Of Principal Commissioner Of Income Tax v. M/S.ahinsa Vinimay Pvt.ltd
High Court · 2022 · Dismissed
Assessee
Wpa/18282/2021 Ita/2/2021 Principal Commissioner Of Income Tax-1, Kolkata v. Asish Kumar Ghosh
High Court · 2022 · Allowed
Revenue
Chunibhai Haribhai Gajera v. Principal Commissioner Of Income Tax 1
High Court · 2022 · Other
—
The Principal Commissioner Of Income Tax-25 v. Aarhat Investments
High Court · 2022 · Allowed
Revenue
Ms. Easha Kadian, Advocates v. S.s. Con Build Pvt. Ltd
High Court · 2022 · Dismissed
—
Egmore, Chennai - 600 008 v. The Assistant Commissioner Of Income - Tax, Company Circle Iii (1), Chennai
High Court · 2022 · Other
—
Rp/26/2019 Of Sri Suresh Kumar T Jain v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Ita/13/2016 Of Principal Commnr.of Income Tax v. M/S.shree Balaji Engicons Pvt.ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-9, Kolkata v. Shri Ajay Kumar Shaw
High Court · 2022 · Other
—
Wp(C)/2643/2022 Of Mallelil Industries Private Limited v. Sri.jose Joseph, Learned Standing Counsel For The
High Court · 2022 · Other
—
Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur v. M/S Skyways Industrial Estate Company (P) Ltd., F
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax – 9, Kolkata v. Manju Osatwal
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Central-3 v. Archana Saluja
High Court · 2022 · Other
—
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Anmol Stainless Pvt. Ltd
High Court · 2022 · Allowed
Revenue
The Deputy Commissioner Of Income Tax, Central Circle, Kota v. M/S Kota Dall Mill, C-Block, Multymetals Ltd. Campus
High Court · 2022 · Dismissed
Assessee
Mr.b. Panda, Advocate v. The Income Tax Officer, Ward
High Court · 2022 · Dismissed
Revenue
Principal Comm Of Income Tax 1, Kol v. M/S Surya Alloys Industries Ltd
High Court · 2022 · Dismissed
Assessee
Ita/69/2009 Of P.aruna Kumari Patro v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Labdhan Merchants Pvt. Ltd. & Anr v. Income Tax Officer, Ward 1(4), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central - 1, Kolkata v. M/S. Rungta Sons Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/19552/2021 Of M/S.arun Excello Foundations v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. Dharan v. N. J. Jamadar, Jj.date : 28[Th] January, 2022(Through Video Conferencing
High Court · 2022 · Allowed
—
Ita/13/2018 Of Principal Commissioner Of Income Tax - 1, Kolkata v. M/S. Ahw Steels Limited
High Court · 2022 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. M/S Shri Rathi Steel (Dakshin) Ltd
High Court · 2022 · Dismissed
Assessee
New Delhi v. M/S Agson Global Pvt. Ltd
High Court · 2022 · Dismissed
—
The Principal Commissioner Of Income Tax 1 v. Oral Order
High Court · 2022 · Dismissed
Assessee
Darshan Enterprise Through v. Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2022 · Other
—
Pro Commissioner Of Income Tax, Central Circle v. Vikas Telecom Ltd
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-12 v. Ms. Reeshu Goel
High Court · 2021 · Allowed
Revenue
Principal Commissioner Of Income Tax-4, Kolkata v. Machino Techno Sales Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Wp/2685/2007 Of Bang Securities Pvt. Ltd v. The Assistant Commissioner Of Income Tax Central Circle 41 Mumbai And 2 Ors
High Court · 2021 · Allowed
Assessee
Itta/99/2021 Of Kishan Kothwal v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Itat/59/2020 Of Principal Commissioner Of Income Tax -17,Kolkata v. Subrata Banerjee
High Court · 2021 · Other
—
P) Ltd v. Accordingly The Appeal Stands Dismissed. Consequently Theapplication Also Stands Dismissed
High Court · 2021 · Dismissed
—
Wp/1329/2020 Of The Meridian Educational Society v. The Principal Commissioner Of Income Tax (Central) And 2 Others
High Court · 2021 · Other
—
M/S. Metrocity Developer Pvt. Ltd.& Anr v. Income Tax Officer, Ward-1(2),Kolkata & Ors
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Income Tax (Central), Ahmedabad v. Ganesh Plantation Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central-1, Kolkata v. M/S. Consortium Enterprises Pvt Ltd
High Court · 2021 · Allowed
Revenue
Ita/17/2018 Of Sri C K Ramakrishna v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
Itat/158/2018 Of M/S Sapphire Vanijya Pvt Ltd & Anr v. Income Tax Officer, Ward - 2(4) Kolkata & Ors
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Ambition Agencies Private Limited
High Court · 2021 · Allowed
Revenue
Itxa/1975/2017 Of Pr Commissioner Of Income Tax Central 4 v. Anil Mahavir Gupta
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Of Income Tax - Central, Jaipur v. M/S Manoj Kumar Vipin Kumar, 118, New Dhan Mandi, Bikaner
High Court · 2021 · Allowed
Revenue
Wp(C)/25055/2021 Of Sea Pearl v. Income Tax Officer
High Court · 2021 · Other
—
Itat/62/2018 Of Bhag Chand Chhabra A Hindu Undivided Family v. Principal Commissioner Of Income Tax 12
High Court · 2021 · Dismissed
Revenue
M/S Acid & Chemicals Co v. Income Tax Officer, Ward 12(2
High Court · 2021 · Other
—
M/S Acid & Chemicals Co v. Commissioner Of Income Tax (Appeals)-Xviii
High Court · 2021 · Other
—
Commissioner Of Income Tax- Tds-2 v. Sbi Life Insurance Company Ltd
High Court · 2021 · Dismissed
Assessee
Ma/12/2020 Of Manish Finlease Pvt. Ltd v. Principal Commissioner Of Income Tax-1 Patna
High Court · 2021 · Allowed
Assessee
Ita/319/2019 Of The Pr. Commissioner Of Income Tax, Patiala v. M/S Mahakali Developers And Resorts Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
End Of Picture Text -----<Br> v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ban Labs Private Limited v. Principal Commissioner Of Income Tax 1
High Court · 2021 · Allowed
Assessee
The Principal Commissioner Of Income Tax 1 v. Gopal Heritage P. Ltd
High Court · 2021 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. M/S Bhadani Financiers Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Wp/2760/2019 Of Jainam Investments v. Assistant Commissioner Of Income Tax,Central Circle-8(1) And 2 Ors
High Court · 2021 · Other
—
Bharatkumar Kalubhai Ghadiya v. Assistant Commissioner Of Income Tax, Central Circle 2(3
High Court · 2021 · Dismissed
Revenue
Sanjay Baulal Surana v. The Assitant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Priya Blue Industries Private Limited v. The Assistant Commissioner Of Income Tax =======================================Appearance
High Court · 2021 · Dismissed
Revenue
Iapl/15/2021 Of Sangam Structurals Limited v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/561/2015 Of Pawan Kumar Mehta v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Central Circle,Chennai v. Shri S. Duraipandi &Shri S.thalavaipandian (Aop)
High Court · 2021 · Other
—
Dj Surfactants v. Lakshmikumaran, Mr. S. Vasudevan And Mr. Shashank Sharma, Advocates
High Court · 2021 · Other
—
Bhupendra Harilal Mehta v. Principal Commissioner Of Income Tax, Mumbai 19,Mumbai
High Court · 2021 · Allowed
Assessee
Hari Poddar v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Synfonia Tradelinks Pvt Ltd v. Income Tax Officer, Ward-22(4
High Court · 2021 · Other
—
Buldana Urban Co-Op.credit Society Ltd v. Acit – Itappeal Nos.151 To 153 And 179 To 181 (Itat Nagpur) Of 2012
High Court · 2021 · Dismissed
—
Shri.ratanchand Manoharmal v. Income Tax Officer,Non-Corporate Ward - 17(2),Chennai - 600 006
High Court · 2021 · Allowed
Assessee
Madhav Gems Private Limited v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
R/Special Civil Application v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Central – Ii, Chennai v. M.k.sareena
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Central Ii, Chennai v. M.k.siraj
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Central – Ii, Chennai v. M.k.sahira
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Central Ii, Chennai v. M.k.siraj
High Court · 2021 · Dismissed
Assessee
Sca/16586/2019 Of Alliance Filaments Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
C/Sca/19454/2019 Order Dated: 02/02/2021 v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
By Sri v. Chandrasekhar, Adv., A/W_Sri. Bhairav Kuttaiah, Adv
High Court · 2021 · Dismissed
—
The Principal Commissioner Of Income Tax-2 v. Moh Limited
High Court · 2021 · Dismissed
Assessee
Chennai v. Mrs.manish D.jain (Huf), Chennai-79
High Court · 2020 · Allowed
—
The Pr. Commissioner Of Income Tax-Central-3 v. Allied Perfumers Pvt. Ltd. …
High Court · 2020 · Allowed
Revenue
Sri.joseph Markose, Learned Senior v. Assistant Commissioner Of Incometax
High Court · 2020 · Allowed
Assessee
A)In The Case Of Cit v. Orissa Corporationp. Ltd. In [1986] 159 Itr 78 (Sc) Wherein Heldthat
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.shree Ganesh Ventures,14A Ennore High Road,Chennai 600 019
High Court · 2020 · Dismissed
Assessee
M/S. Hariom Smelters Private Limited, Jamshedpur… v. Union Of India
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Taxkarnataka (Central), Bangalore v. Sadiq Sheikh,Fr5, 4[Th] Floor, Souza Towers,Opp. Municipal Garden,Panaji-Goa
High Court · 2020 · Other
—
I) Commissioner Of Income-Tax, Panaji, Goa v. Zuari Industries11Ltd
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax v. Shitalben Saurabh Vora
High Court · 2020 · Allowed
Revenue

Key issues litigated under Section 68

Section 68 case law — FAQs

What does Section 68 of the Income-tax Act deal with?
Section 68 relates to Cash Credits (unexplained). This page collects 957 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 68.
How many case laws are available on Section 68?
EaseValue has indexed 957 income-tax judgments citing Section 68 — each with parties, citation, court, year, outcome and the full order text.
How can Section 68 judgments help my case?
They show how courts have decided Section 68 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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