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.

6 results for “section 68”+ Section 8Oclear

Sorted by relevance

Cuttack7Bangalore6Mumbai5Telangana4Jaipur3Chennai2Delhi1Ahmedabad1Kolkata1

Key Topics

Section 10A24Section 143(3)9Section 271D8Deduction5Disallowance5Addition to Income5Section 115J4Section 143(1)4Section 404Section 94(7)

SHREE BASAVESHWAR CREDIT CO-OP SOCIETY LIMITED,HUNGUND vs. INCOME-TAX OFFICER, WARD-1, BAGALKOT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 241/BANG/2023[2013-14]Status: DisposedITAT Bangalore18 May 2023AY 2013-14
For Appellant: Shri.Ravishankar S. V, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 234ASection 234CSection 4oSection 80P(2)(a)Section 8o

section 8o(P)(2)(a) of the act, on the facts and circumstances of the case. Other sources: 4. The authorities below failed to appreciate that the interest a) income of Rs. 2,35,527/- was attributable to the business of the appellant and was to be considered as a business receipt, on the facts and circumstances

4
Section 10A(3)4

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1520/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

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

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

8o-IB of the Act." 7. Applying the same analogy, it can be held that if deduction u/s. 4o[a][ia] of the Act is not allowed, the same would have been to be added to the profits of the undertaking on which the Assessee would be entitled for deduction u/s. loA of the Act. This view is fortified

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1519/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

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

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

8o-IB of the Act." 7. Applying the same analogy, it can be held that if deduction u/s. 4o[a][ia] of the Act is not allowed, the same would have been to be added to the profits of the undertaking on which the Assessee would be entitled for deduction u/s. loA of the Act. This view is fortified

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1447/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

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

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

8o-IB of the Act." 7. Applying the same analogy, it can be held that if deduction u/s. 4o[a][ia] of the Act is not allowed, the same would have been to be added to the profits of the undertaking on which the Assessee would be entitled for deduction u/s. loA of the Act. This view is fortified

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1448/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

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

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

8o-IB of the Act." 7. Applying the same analogy, it can be held that if deduction u/s. 4o[a][ia] of the Act is not allowed, the same would have been to be added to the profits of the undertaking on which the Assessee would be entitled for deduction u/s. loA of the Act. This view is fortified

JICE ACADEMY FOR EXCELLENCE PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 704/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Rajeev Nulvi, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143(3)Section 269SSection 271DSection 273B

8o IT'D 484 (Hyd-Trib). 2.21 The Madras High Court in case of CIT Vs Idhayam Publications 285 ITR 281 held that the amount in cash brought into the assessee company by its promoter-director for a construction work was neither a loan nor deposit. Therefore, there was no violation of Sec. 269SS of the Act and as such