BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “TDS”+ Section 80Dclear

Sorted by relevance

Mumbai12Jaipur7Chandigarh6Bangalore5Kolkata5Pune2Visakhapatnam2Chennai1Karnataka1Ranchi1Varanasi1Hyderabad1

Key Topics

Section 807Addition to Income5Section 14A4Section 143(2)3Section 80C2Section 92C2Section 143(3)2Section 234A2Section 692Deduction

PRASHANTH PARAMAHANS MANIK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(3), BENGALURU

In the result, the appeal of the assessee is hereby partly allowed

ITA 1716/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 11Section 127Section 143(2)Section 234BSection 69Section 80C

80D of the Act. The return of income filed by the assessee was selected for scrutiny under CASS and notice under section 143(2) of the Act dated 16th August 2018 was issued by the office of the assistant commissioner of income tax circle-1 Thane Maharashtra. 5. Subsequently, the case of the assessee was transferred to AO ward

2
TDS2

M/S MANIPAL TECHNOLOGIES LIMITED,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, UDUPI

In the result, the appeal of the assessee is partly allowed

ITA 325/BANG/2023[2012-13]Status: DisposedITAT Bangalore07 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Shri Beena Pillaiassessment Year : 2012-13

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 115JSection 143(1)Section 143(3)Section 14A

TDS as per 26AS. The return was initially processed under Section 143(1) of the Act. 2.1 Subsequently, the original assessment was concluded under section 143(3) on 20.2.2015, wherein the Ld.AO has disallowed sum of Rs.1,16,51,365 under section 14A of the Act read with Rule 8D, as expenditure Page 3 of 11 pertaining to exempted income

AJITH M KUMAR,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2389/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Susan Mathew, CAFor Respondent: Standing Counsel for Revenue
Section 133(6)Section 144Section 147Section 148Section 15Section 80Section 80ASection 80C

TDS was granted. 3. The Assessee preferred an Appeal before the Ld. CIT(A) wherein he filed a detailed written statement stating that due to the death of his father and ill health of his mother, assessee could not file return of income. The Assessee submitted that his salary income is Rs. 32,45,753/- after considering the HRA exemption

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

ITA 1539/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore09 May 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 234ASection 270A

80D, etc.) exceeds the permissible limit. 5. Mismatch in Income & Form 26AS/TDS Details - Any inconsistency between the income reported and the details in Form 26AS, AIS, or TDS certificates may be adjusted. 6. Disallowance of Exempt Income - If any income claimed as exempt does not meet the required conditions. 7. Mismatch in Tax Payments - Adjustments for advance tax, TDS

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

ITA 1587/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore07 Mar 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Aliasgar Rampurawala, C.AFor Respondent: Ms. Nandini Das, CIT (DR)
Section 143(3)Section 144C(5)Section 92C

80D, etc.) exceeds the permissible limit. 5. Mismatch in Income & Form 26AS/TDS Details – Any inconsistency between the income reported and the details in Form 26AS, AIS, or TDS certificates may be adjusted. 6. Disallowance of Exempt Income – If any income claimed as exempt does not meet the required conditions. . IT(TP)A No.1587/Bang/2024 Page 15 of 19 7. Mismatch