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.

10 results for “house property”+ Section 32Aclear

Sorted by relevance

Delhi31Mumbai24Hyderabad18Bangalore10Kolkata10Indore9Ahmedabad6SC3Chennai3Cochin2Telangana2Karnataka2Rajkot1Jaipur1Guwahati1

Key Topics

Section 54F10Section 14A8Section 36(1)(viia)8Section 547Addition to Income6Disallowance5Deduction5Section 32(1)(iia)4Section 143(3)

SMT. A.P. LAKSHMI GOWRI,BANGALORE vs. ITO, BANGALORE

In the result, both the appeals of the assessee are partly allowed

ITA 957/BANG/2016[2009-10]Status: DisposedITAT Bangalore28 Aug 2019AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Nitish Ranjan, C. AFor Respondent: Shri Ujjwal Kumar, JCIT DR
Section 2Section 234ASection 45Section 53ASection 54F

32a. Words "constructed", one residential house in India" shall be substituted for "constructed, a residential house" by the Finance (No.2) Act, 2014, with effect from 01.04.2015." The aforementioned amendment to sec. 54F of the Act, which came into effect only from 01.04.2015, makes it very clear that the benefit of Section 54F will be applicable to one residential house

4
Section 10A4
Section 53A4
Transfer Pricing4

SRI. A.R. PRASAD,BANGALORE vs. ITO, BANGALORE

In the result, both the appeals of the assessee are partly allowed

ITA 956/BANG/2016[2009-10]Status: DisposedITAT Bangalore28 Aug 2019AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Nitish Ranjan, C. AFor Respondent: Shri Ujjwal Kumar, JCIT DR
Section 2Section 234ASection 45Section 53ASection 54F

32a. Words "constructed", one residential house in India" shall be substituted for "constructed, a residential house" by the Finance (No.2) Act, 2014, with effect from 01.04.2015." The aforementioned amendment to sec. 54F of the Act, which came into effect only from 01.04.2015, makes it very clear that the benefit of Section 54F will be applicable to one residential house

ITO, BANGALORE vs. MR. CHRISTINA ANN KURIACOSE, BANGALORE

In the result, appeal of Revenue stands dismissed

ITA 1541/BANG/2014[2011-12]Status: DisposedITAT Bangalore14 Aug 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Sunil Kumar Agarwal, Jt. CIT(DR)For Respondent: Shri V.K. Sudhakar Shetty, CA
Section 54Section 54(1)Section 54FSection 54F(1)

32a. Words “constructed, one residential house in India” shall be substituted for “constructed, a residential house” by the Finance (No.2) Act, 2014, with effect from 01.04.2015.” 10. The above-said amendment to Section 54F of the Income Tax Act, which will come into effect only from 01.04.2015, makes it very clear that the benefit of Section 54F of the Income

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

Properties India (P) Ltd. 1,00,00,000 1,00,00,000 Total 6,94,24,909 6,94,24,909 4.1.1 The Assessing Officer noticed that all the investments above were in group companies/concerns and had been made in the interest of the business activity of 3 I.T.A. Nos.3040 & 3041/Bang/2018 the assessee. Further, majority of the investments above were

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

Properties India (P) Ltd. 1,00,00,000 1,00,00,000 Total 6,94,24,909 6,94,24,909 4.1.1 The Assessing Officer noticed that all the investments above were in group companies/concerns and had been made in the interest of the business activity of 3 I.T.A. Nos.3040 & 3041/Bang/2018 the assessee. Further, majority of the investments above were

M/S. TEXTRON INDIA PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

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

ITA 1228/BANG/2010[2006-07]Status: DisposedITAT Bangalore13 Jan 2016AY 2006-07

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoi.T. (T.P) A. No.1228/Bang/2010 (Assessment Year : 2006-07) M/S. Textron India Private Limited, (Formerly Known As Textron Global Technology Centre Pvt. Ltd.) Global Village, Rvce Post, Mylasandra, Off Mysore Road, Bangalore-560 059 …. Appellant. Pan Aacct 0118M Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore. ….. Respondent. Appellant By : Shri P.K. Prasad. Respondent By : Smt. Neera Malhotra, Cit (D.R) Date Of Hearing : 30.11.2015. Date Of Pronouncement : 13.1.2016. O R D E R Per Shri Vijaypal Rao, J.M. :

For Appellant: Shri P.K. PrasadFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 133(6)Section 143(3)Section 92C(2)

Property Rights (IPRs). This company is not only into software products as explained in the Annual Report of this company but also is engaged in the embedded product development based on current and emerging technologies such as Multi-media, Wimax, Imaging, Imaging Process etc. The company actively engaged in developing house expertise in current and emerging markets through house development

SOFTBRANDS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 1094/BANG/2011[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Cherian K Baby, C. AFor Respondent: Shri Sibichen K Mathew, CIT (D.R)
Section 10ASection 133(6)Section 143(3)

houses the sections like 80HHC, 80-IA, etc. The Parliament was aware of the various restricting and limiting provisions like s. 80A and s. 80AB which were in Chapter VI-A which do not appear in Chapter III. The fact that even after its recast, the relief has been retained in Chapter III indicates the intention of Parliament that

ACIT, MANGALORE vs. M/S CORPORATION BANK, MANGALORE

In the result, appeal of the revenue stands dismissed

ITA 1264/BANG/2013[2011-12]Status: DisposedITAT Bangalore11 Mar 2015AY 2011-12

Bench: Shri Rajpal Yadav & Shri Abraham P George

For Appellant: Shri S. Ananthan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viiia)

houses in India for residential purposes, an amount not exceeding forty per cent of the profits derived from such business of providing long-term finance computed under the head "Profits and gains of business or profession" (before making any deduction under this clause) carried to such reserve account : Sec. 28(1) Profits and gains of business or profession

TELELOGIC INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 1599/BANG/2012[2008-09]Status: DisposedITAT Bangalore09 Mar 2016AY 2008-09

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Neera Malhotra, Addl. CIT (D.R)
Section 10ASection 133(6)Section 143(3)Section 144C(5)Section 92C(2)

Property Rights (IPRs) then, even if these companies are selected by the assessee in its T.P. Analysis the same shall 40 IT(TP)A No.1599/Bang/2012 be excluded from the comparables. The comparability of these companies was already tested by this Tribunal, then the same cannot be included in the list of comparables. Accordingly, by following the earlier order

M/S MAXIM INDIA INTERGRATED CIRCUIT DESIGN PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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

ITA 1573/BANG/2017[2013-14]Status: DisposedITAT Bangalore02 Nov 2020AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Gollapinni Mallikarjuna, D.R
Section 143(3)Section 234CSection 40

property transferred or services provided in either transaction; (b) the functions performed, taking into account assets employed or to be employed and the risks assumed, by the respective parties to the transactions; (c) the contractual terms (whether or not such terms are formal or in writing) of the transactions which lay down explicitly or implicitly how the responsibilities, risks