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565 results for “house property”+ Section 35(1)(iv)clear

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Key Topics

Addition to Income54Section 143(3)53Section 10A46Section 153C41Section 201(1)27Section 153A26Section 1125Section 4024Section 1023

M/S TATA HITACHI CONSTRUCTION MACHINERY COMPANY LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is partly allowed

ITA 877/BANG/2014[2008-09]Status: DisposedITAT Bangalore20 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Shri C. H. Sundar Rao, CIT (D.R.)
Section 143(3)Section 14ASection 35Section 35(1)(iv)Section 92C

Section 35(1)(iv) r.w.s. 35(2)(ia) of the Act in accordance with report submitted to the DSIR, New Delhi. The assessee was required to substantiate that its activities were revenue in nature and do not create acquisition of rights in or arising out of scientific research as per Sec. 35 r.w.s. 43(4)(ii) of the Act. According

Showing 1–20 of 565 · Page 1 of 29

...
Deduction21
Transfer Pricing20
Disallowance20

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

Section 144 of the Act after considering the documents/material available before him and computed the gross total income at Rs.3,73,98,834/- as under: - Income from House property Rs.3,48,933 Income from Business Rs.3,12,000 Add: Income from Other sources Rs.5,35,221 Add: Unexplained cash credits in bank accounts Rs.1,12,02,680 Add: Unexplained capital

M/S. WIPRO LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BANGALORE

In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 2556/BANG/2019[2015-16]Status: HeardITAT Bangalore23 May 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

For Appellant: Shri S. Ganesh, Sr. ARFor Respondent: Shri T. Roumuan Paite, D.R
Section 143(3)

section 35 of the Income Tax Act on 31/03/2015 but no approval is granted till date. Considering the fact that the assessee has applied for recognizing its activities as “scientific research" and DSIR has not granted the approval even after four and half years clearly show that the assessee is not eligible for deduction under Sec 35. Hence this contention

WIPRO LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)Section 80G

section 35 of the Income Tax Act on 31/03/2015 but no approval is granted till date. Considering the fact that the assessee has applied for recognizing its activities as “scientific research" and DSIR has not granted the approval even after four and half years clearly show that the assessee is not eligible for deduction under Sec 35. Hence this contention

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 527/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 531/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 514/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 518/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA ,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 517/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 530/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 520/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 540/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 528/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 512/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 516/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 532/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 522/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 508/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 524/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 523/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

35 of 74 ITA No.507 to 566 /Bang/2020 4th quarter ended on 31 March and quarterly return was filed on 28/06/2011. Assessment year 2012-13: 1st quarter ended on 30th of June, date of filing of quarterly returns is 26/08/2011. 2nd quarter ended on 30th September, date of filing of quarterly return is 09/09/2011. 3rd quarter ended on 31 December