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.

3 results for “section 68”+ Section 194A(3)(viia)clear

Sorted by relevance

Chandigarh10Cochin5Cuttack5Bangalore3Visakhapatnam3Delhi3Chennai1

Key Topics

Section 36(1)(viia)7Section 563Section 80P(2)(d)3Deduction3Section 2502Section 143(3)2Section 115J2Section 194A(3)(v)2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250

68,82,138/-. The ld. AO has raised a demand of Rs.1086,07,00,024/- after charging interest u/s 234B of the Act as per the normal provisions of the Act. 3.2 Aggrieved by the order of the ld. AO, the assessee went in appeal before ld. CIT(A)/NFAC. The ld. CIT(A) partly allowed the appeal

ACIT, HUBLI vs. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

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

ITA 673/BANG/2014[2009-10]Status: DisposedITAT Bangalore25 Apr 2018AY 2009-10

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Appellant: Shri A Shankar, AdvocateFor Respondent: Shri C.H Sundar Rao, CIT
Section 143(3)Section 36(1)(viia)

viia) of the Act is restored and the relief allowed by the CIT(A) is held to be not correct. 25. The Ground Nos. 2 to 3 are accordingly allowed. 26. Ground Nos. 4 and 5 raised by the Revenue reads as follows:- “4. Whether on facts & circumstances of the case, is the 01(A) correct in deleting addition

INCOME TAX OFFICER, WARD-1, UDUPI vs. KAMBADAKONE RYTARA SEVA SAHAKARI SANGHA LTD, UPPUNDA

ITA 1929/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Jun 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri Mahesh R Uppin, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 194A(3)(v)Section 250Section 28Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

194A(3)(v) has been so amended, section 80P(2)(d) has not been amended to include co-operative banks explicitly. 6. The CIT(A) erred in non appreciating/neglecting the fact that the character or nature of interest income received on the investment or deposits from a scheduled bank or co- operative banks is the same