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.

13 results for “section 68”+ Section 801A(4)(iv)clear

Sorted by relevance

Mumbai97Delhi60Ahmedabad60Hyderabad59Bangalore13Jaipur10Surat8Pune8Cuttack7Chennai6Kolkata6Chandigarh6Jodhpur4Visakhapatnam3Lucknow3Amritsar2Indore2Rajkot2Raipur1Nagpur1

Key Topics

Section 14A50Addition to Income13Disallowance11Section 80I10Section 142(1)10TDS10Section 80H8Section 802Business Income2Deduction

GMR TAMBARAM TINDIVANAM EXPRESSWAYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result that the revenue appeals are dismissed

ITA 545/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Nov 2018AY 2013-14

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 16

iv) vs ACIT in ITA No 678 & 679/Mum/2010 for AY 2006-07 Biotech Medicals (P) Ltd., 121 'TTJ 858 (v) B.T.Patil & Sons Belgaum vs. ACIT 126 TTJ 577 (Mum) (vi) (vii) Ahmedabad ITAT in the case of Modern Construction Co (P.) Ltd vs DCIT (42 Taxmann.com 172) (Ahd-Trib) (viii) Hyderabad ITAT in the case of KMC Constructions

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

2
Set Off of Losses2
ITA 726/BANG/2025[2018-19]Status: Disposed
ITAT Bangalore
23 Jul 2025
AY 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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

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 483/BANG/2025[2016-17]Status: DisposedITAT Bangalore23 Jul 2025AY 2016-17

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

68,72,56,631/- Disallowance of interest on reserve fund Ground No.5: 3,95,432/- Mismatch of TDS 3. 725/Bang/2025 ITBA/NFAC/S/250/2024- Ground Nos.1 and 2: 23,14,000/- 2017-18 25/1071843769(1) Disallowance of dated 03.01.2025 expenses under section 14A of the Income Tax Act (hereinafter called ‘the Act’) Ground Nos.3 and 4: 75,58,30,838/- Disallowance

M/S. ABB LIMITED(FORMERLY ASEA BROWN BOVERI LIMITED),BANGALORE vs. ACIT, BANGALORE

In the result, the revenue’s appeal is dismissed

ITA 562/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept
Section 80Section 80H

801A are net profits derived from the industrial undertaking and therefore they will have to be netted after adjusting all the expenses attributable to them in terms of the provisions contained in sections 28 to 43 of the I.T. Act. Therefore all expenses, whether they are direct or indirect or fixed, semi-fixed or variable, must be adjusted

ACIT, BANGALORE vs. M/S. ABB LIMITED, BANGALORE

In the result, the revenue’s appeal is dismissed

ITA 755/BANG/2007[2001-02]Status: DisposedITAT Bangalore04 Mar 2021AY 2001-02

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2001-02

For Appellant: Shri Percy Pardiwalla, Sr. CounselFor Respondent: Shri Dilip, Sr. Standing Counsel for the Dept
Section 80Section 80H

801A are net profits derived from the industrial undertaking and therefore they will have to be netted after adjusting all the expenses attributable to them in terms of the provisions contained in sections 28 to 43 of the I.T. Act. Therefore all expenses, whether they are direct or indirect or fixed, semi-fixed or variable, must be adjusted