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488 results for “disallowance”+ Section 142clear

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Key Topics

Addition to Income71Section 14856Section 25047Disallowance46Section 80P40Section 143(3)37Section 14737Section 14A35Section 142(1)35Deduction

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

ITA 643/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

For Appellant: Shri Chythanya .K, SrFor Respondent: Shri E. Shridhar, CIT-DR
Section 143(2)Section 143(3)Section 14A

disallowance under Section 14A can be made\ntowards the interest expenditure where the Appellant's\ninterest-free funds exceed its interest-free investments.\nFor the above Grounds and for such other Grounds which\nmay be allowed by the Honourable Members to be urged\nat the time of hearing, it is prayed that the aforesaid\nappeal be allowed.”\n Assessment Year

Showing 1–20 of 488 · Page 1 of 25

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35
Section 143(2)33
Natural Justice28

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

ITA 644/BANG/2024[2019-20]Status: DisposedITAT Bangalore21 Apr 2025AY 2019-20
Section 143(2)Section 143(3)Section 14A

disallowance under Section 14A can be made\ntowards the interest expenditure where the Appellant's\ninterest-free funds exceed its interest-free investments.\nFor the above Grounds and for such other Grounds which\nmay be allowed by the Honourable Members to be urged\nat the time of hearing, it is prayed that the aforesaid\nappeal be allowed.”\n Assessment Year

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED ,MANGALURU vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE - 2(1) , MANGALURU

ITA 642/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 Apr 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Soundararajan K.\Nita Nos.642 To 645/Bang/2024\N Assessment Years : 2017-18 To\N2020-21\Nm/S. Bharat Beedi Works\Nprivate Limited,\Ngolden Jubilee Building,\Nbharath Bagh,\Nkadri Road,\Nmangaluru – 575 002.\Npan: Aaacb9001B\Nappellant\Nassessee By\Nrevenue By\N: Shri Chythanya .K, Sr.\Nadvocate\N: Shri E. Shridhar, Cit-Dr\Ndate Of Hearing\Ndate Of Pronouncement\Norder\Nper Bench\Nthese Are The Appeals Filed By The Assessee Challenging The Orders Of\Nthe Ld.Cit(A) -2, Panaji Dated 30/01/2024 In Respect Of The A.Ys.2017-18,\N2018-19, 2019-20 & 2020-21. The Grounds Raised By The Assessee For\Neach Of The Assessment Years Are Extracted Hereunder For The Sack Of\Nconvenience.\Npage 2 Of 74\Nita Nos.642 To 645/Bang/2024\N Assessment Year 2017-18:\N“1. The Impugned Orders Of The Lower Authorities Are Not\Njustified In Law & On The Facts & Circumstances Of The\Ncase.\N2. The Impugned Assessment Proceedings & The\Nimpugned Assessment Order Under Section 143(3) Dated\N29.11.2021 Are Bad & Non-Est Since The Notice Under\Nsection 143(2) Dated 13.08.2018 Was Issued Without\Naffixing Any Signature Either Manually Or Digitally.\N3. Without Prejudice To The Above, Impugned Assessment\Nproceedings & The Impugned Assessment Order Under\Nsection 143(3) Dated 29.11.2021 Are Bad & Non-Est\Nbeing Based On The Notice Under Section 143(2) Dated\N13.08.2018 Which Is Vague, Without Of Application Of Mind\Nand Contrary To Section 143(2) & Applicable Board\Ncirculars & Instructions.\N4. As Regards Disallowance Under Section 14A U/S Rule\N8D(2)(Ii):\N4.

Section 143(2)Section 143(3)Section 14A

disallowance under Section 14A can be made\ntowards the interest expenditure where the Appellant's\ninterest-free funds exceed its interest-free investments.\nFor the above Grounds and for such other Grounds which\nmay be allowed by the Honourable Members to be urged\nat the time of hearing, it is prayed that the aforesaid\nappeal be allowed.”\n Assessment Year

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, all the appeals filed by the assessee are allowed

ITA 645/BANG/2024[2020-21]Status: DisposedITAT Bangalore21 Apr 2025AY 2020-21
Section 143(2)Section 143(3)Section 14A

disallowance under Section 14A can be made\ntowards the interest expenditure where the Appellant's\ninterest-free funds exceed its interest-free investments.\n\nFor the above Grounds and for such other Grounds which\nmay be allowed by the Honourable Members to be urged\nat the time of hearing, it is prayed that the aforesaid\nappeal be allowed.\"\n\nPage

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

ITA 245/BANG/2024[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt. Srinandini Das – CIT - DR
Section 1Section 10ASection 155Section 250

disallowance made under section 10AA of the Act ignoring that since no new master service agreement was made, the benefit of claim u/s 10AA from the old SEZ cannot be allowed. 5. The CIT(A) erred in remitting the matter to assessing officer on issue relating to section 80G of the Act ignoring that in instant case assessee

INFOSYS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by the assessee is partly allowed and the\nappeal filed by the revenue is dismissed

ITA 881/BANG/2023[2019-20]Status: DisposedITAT Bangalore06 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\N\N\Nita No. 881/Bang/2023\N Assessment Year: 2019-20\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nvs.\N\Ndy. Commissioner Of Income Tax\Ncircle - 3(1)(1)\Nbmtc Building, 80 Feet Road\Nkoramangala, Bangalore – 560095\Nkarnataka\N\Nrespondent\N\Nita No. 245/Bang/2024\N Assessment Year: 2019-20\N\Njt. Commissioner Of Income Tax (Osd)\Ncircle - 3(1)(1)\Nroom No. 241, 2Nd Floor\Nbmtc Building, 80 Feet Road\N6Th Block, Koramangala\Nbangalore - 560095\Nkarnataka\N\Nvs.\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nrespondent\N\Nassessee By\Ndepartment By\N\Nsri Padam Chand Khincha – Ca\Nsmt. Srinandini Das – Cit - Dr\N\Ndate Of Hearing\Ndate Of Pronouncement:\N\N09.05.2025\N06.08.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Cross Appeals Are Filed Against The Order Of Ld. Commissioner Of\Nincome Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short \"Ld.\Ncit(A)/Nfac] Vide Din & Order No. Itba/Nfac/S/250/2023-24/1056786183(1) Dated 05.10.2023 Passed U/S.250 Of The Income Tax\Nact, 1961 (In Short “The Act\") For The A.Y.2019-20.\N\Npage 2 Of 34\N\N2. The Assessee Has Raised The Following Grounds Of Appeal: - \N\N\"1.\N\Ngeneral Ground\N\N1.

Section 1Section 10ASection 250

disallowance made under section\n10AA of the Act ignoring that since no new master service agreement was\nmade, the benefit of claim u/s 10AA from the old SEZ cannot be allowed.\n\n5.\nThe CIT(A) erred in remitting the matter to assessing officer on issue\nrelating to section 80G of the Act ignoring that in instant case assessee

THE UNITED THEOLOGICAL COLLEGE,BANGALORE vs. INCOME-TAX OFFICER, (EXEMPTIONS), WARD-2, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 518/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Joseph Vargese, A.RFor Respondent: Shri D.S. Karthik, D.R
Section 11(5)Section 147Section 148Section 250

disallowance. The assessee being aggrieved by the said assessment order passed under section 147 r.w.s 143(3) of the Act dated 30.11.2017 served on the assessee on 28.12.2017 preferred an appeal before the learned Commissioner of Income-tax (Appeals) on 25.01.2018. The learned Commissioner of Income-tax (Appeals) issued hearing notices under section 250 of the Act dated

SRI. KALABHAIRAWESHWARA MULTI-PURPOSE CO-OP SOCIETY LTD., ,CHIKKAMAGALURU vs. INCOME TAX OFFICER, WARD-1, , CHIKKAMAGALURU

In the result, appeal filed by the assessee is dismissed

ITA 1344/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Oct 2024AY 2018-19

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2018-19 Sri Kalabhairaveshwara Multi-Purpose Co- Vs. Ito, Operative Society Ltd., Ward Officer, K. M. Road,Chikmagalur District Office Ward – 1, S. O. 577 101, Karnataka. Chikmagaluru. Pan : Aapas 3058 L Appellant Respondent Assessee By : Shri. Mahesh R. Uppin, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 16.10.2024 Date Of Pronouncement : 17.10.2024

For Appellant: Shri. Mahesh R. Uppin, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143Section 147Section 148Section 250Section 80ASection 80A(5)Section 80P

disallowance of deduction claimed u/s. 80P of the Act by virtue of provision contained in Sec. 80AC of the Act was left out to be pleaded in the grounds of appeal before the First Appellate Authority due to oversight. The belated filing of ITR will not disentitle the appellant from claiming the benefit u/s. 80P of the Act as held

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

ITA 104/BANG/2025[2019-20]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

ARJUN KESHAVA MURTHY PERIKAL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(3)(1), BENGALURU

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

ITA 810/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17
Section 142(1)

disallowance was made without issuing any specific show-cause\nnotice proposing action under section 40A(3) of the Act. The notice\nissued under section 142

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 726/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 725/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 724/BANG/2025[201617]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

DCIT, CIRCLE-1(1), MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 482/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 486/BANG/2025[2022-23]Status: DisposedITAT Bangalore23 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 723/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 727/BANG/2025[2022-23]Status: DisposedITAT Bangalore23 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

DEPUTY COMMISSIONER OF INCOME TAX, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 484/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 485/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

Disallowance of interest on reserve fund Revenue’s Appeal 6. 482/Bang/2025 ITBA/NFAC/S/250/2024- U/s 80IA(4)(1) of 3,91,46,781/- 2015-16 25/107184756(1) the Act dated 03.01.2025 7. 483/Bang/2025 ITBA/NFAC/S/250/2024- -do- 6,34,12,432/- 2016-17 25/1071842164(1) dated 03.01.2025 8. 484/Bang/2025 ITBA/NFAC/S/250/2024- -do- 3,15,40,795/- 2017-18 25/1071843769(1) dated 03.01.2025 9. 485/Bang/2025 ITBA/NFAC/S/250/2024-