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296 results for “house property”+ Section 131(1)clear

Sorted by relevance

Delhi972Mumbai735Karnataka520Bangalore296Jaipur205Chennai130Hyderabad129Pune98Kolkata88Cochin78Chandigarh73Ahmedabad64Raipur55Telangana53Calcutta50Indore38Lucknow31Amritsar24Nagpur23Guwahati22Rajkot22Patna19Surat17Visakhapatnam11Jodhpur11Rajasthan11SC11Varanasi7Orissa5Agra3Jabalpur1Gauhati1Andhra Pradesh1

Key Topics

Addition to Income76Section 153A71Section 153C51Section 13230Section 10B28Section 234B26Section 143(2)24Disallowance24Section 26323

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

131(1) of the Act dated 09.04.2014 was also issued to the assessee seeking the assessee to 4 personally appear on 24.04.2014 but the assessee did not appear and again notice under Section 142(1) was issued to the assessee giving last opportunity for substantiating his case, but the assessee did not appear. Accordingly the AO completed the assessment under

Showing 1–20 of 296 · Page 1 of 15

...
Section 6923
Deduction14
House Property13

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18
Section 132Section 143(3)Section 153ASection 153CSection 255(4)

131 of this Act, or a notice under sub-section (4) of section 22\nof the Indian Income-tax Act, 1922, or under sub-section (1) of section\n142 of this Act was issued to produce, or cause to be produced, any books\nof account or other documents has omitted or failed to produce, or cause\nto be produced, such

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

131(Delhi) (refer page 193 – 198 of PB) IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 16 of 56 Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 15 Google LLC vs Favourable Bangalore 20 February JCIT(OSD)/DCIT(IT) ITAT 2023 [IT(IT)Appeal Nos 167/Bang/2021 & 688/Bang/2022

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

131(Delhi) (refer page 193 – 198 of PB) IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 16 of 56 Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 15 Google LLC vs Favourable Bangalore 20 February JCIT(OSD)/DCIT(IT) ITAT 2023 [IT(IT)Appeal Nos 167/Bang/2021 & 688/Bang/2022

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

131(Delhi) (refer page 193 – 198 of PB) IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 16 of 56 Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 15 Google LLC vs Favourable Bangalore 20 February JCIT(OSD)/DCIT(IT) ITAT 2023 [IT(IT)Appeal Nos 167/Bang/2021 & 688/Bang/2022

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

131(Delhi) (refer page 193 – 198 of PB) IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 16 of 56 Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 15 Google LLC vs Favourable Bangalore 20 February JCIT(OSD)/DCIT(IT) ITAT 2023 [IT(IT)Appeal Nos 167/Bang/2021 & 688/Bang/2022

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable\nBangalore\nITAT\n20 February

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo._\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\nFavourable\nBangalore\nITAT\n20 February\n2023\n[IT(IT)Appeal Nos\n167/Bang/2021

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable\nBangalore\nITAT\n20 February

IBM DEUTSCHLAND GMBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 501/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

131(Delhi)\n(refer page 193 – 198 of PB)\n\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable\nBangalore\nITAT

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

131(Delhi)\n(refer page 193 – 198 of PB)\n\nPage 16 of 56\nSI\nNo._\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\nprouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable\nBangalore\nITAT\n20 February\n2023\n16\nErnst & Young US LLP\nFavourable\nDelhi ITAT\n20 June

IBM CHINA HONG KONG LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 500/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

131(Delhi)\n(refer page 193 – 198 of PB)\nFavourable\nDelhi HC\n11 October 2022\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

131(Delhi)\n(refer page 193 – 198 of PB)\nFavourable\nDelhi HC\n11 October 2022\n\nPage 16 of 56\n\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nSI\nNo.\n\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\npronouncement\n\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT

IBM AUSTRALIA LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\nFavourable\nBangalore\nITAT\n20 February\n2023\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 493/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\nFavourable\nBangalore\nITAT\n20 February\n2023\n[IT(IT)Appeal Nos\n167/Bang/2021

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

131(Delhi)\n(refer page 193 – 198 of PB)\nFavourable\nDelhi HC\n11 October 2022\n\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\n15\nCaselaw with Citation\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable/\nunfavourable\nFavourable\nForum

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

131(Delhi)\n(refer page 193 – 198 of PB)\nFavourable\nDelhi HC\n11 October 2022\n\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\npronouncement\n\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 498/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\nFavourable\nBangalore\nITAT\n20 February\n2023\n[IT(IT)Appeal Nos\n167/Bang/2021

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 545/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

131(Delhi)\n(refer page 193 – 198 of PB)\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021 &\n688/Bang/2022]\nFavourable\nBangalore\nITAT\n20 February

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

The appeals of the assessees are allowed

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

131(Delhi)\n(refer page 193 – 198 of PB)\nFavourable\nDelhi HC\n11 October 2022\nPage 16 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n15\nGoogle LLC vs\nJCIT(OSD)/DCIT(IT)\n[IT(IT)Appeal Nos\n167/Bang/2021