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5 results for “capital gains”+ Section 80p(2)(l)clear

Sorted by relevance

Bangalore29Panaji29Delhi17Mumbai13Jaipur12Visakhapatnam11Kolkata10Hyderabad10Cochin6Chennai5Pune5Raipur4Indore3Amritsar3Chandigarh1Lucknow1

Key Topics

Section 80P(2)(a)12Section 269S10Section 271D8Section 1326Section 143(3)5Condonation of Delay4Section 80P(2)2Deduction2Disallowance2

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED, CHENNAI

In the result, the both the appeals filed by the Revenue are dismissed

ITA 2095/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: Shri. Vignesh Kumarasamy, Advocate
Section 143(3)Section 80P(2)Section 80P(2)(a)

L&I), Chennai Central Co-operative Bank and other commercial banks does not fall :-3-: ITA. Nos.:2095 & 2096/Chny/2025 within the ambit of section 80P(2)(a)(i) of the Act. According to the AO, the claim of deduction to that extent made in the return of income was not admissible. Consequently, the interest income received from the aforesaid banks

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY, CHENNAI

Penalty2

In the result, the both the appeals filed by the Revenue are dismissed

ITA 2096/CHNY/2025[2018]Status: DisposedITAT Chennai09 Feb 2026

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: Shri. Vignesh Kumarasamy, Advocate
Section 143(3)Section 80P(2)Section 80P(2)(a)

L&I), Chennai Central Co-operative Bank and other commercial banks does not fall :-3-: ITA. Nos.:2095 & 2096/Chny/2025 within the ambit of section 80P(2)(a)(i) of the Act. According to the AO, the claim of deduction to that extent made in the return of income was not admissible. Consequently, the interest income received from the aforesaid banks

M/S APEX TRANSWORLD PRIVATE LIMITED,CHENNAI vs. DCIT CC-1(1), CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 932/CHNY/2020[2011-12]Status: DisposedITAT Chennai11 Jan 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.932/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 V. M/S.Apex Transworld Pvt. Ltd., The Dy. Commissioner Of 38, 2Nd Main Road, Income Tax, R.A. Puram, Corporate Circle-1(1), Chennai-600 028. Chennai. [Pan: Aadca 7034 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.K. Ramesh Babu, Ca ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Respondent: Mr. AR.V.Sreenivasan
Section 143(3)Section 147Section 148

L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.K. Ramesh Babu, CA ""यथ" क" ओर से /Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT सुनवाई क" तारीख/Date of Hearing : 03.01.2023 घोषणा क" तारीख /Date of Pronouncement : 11.01.2023 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGEL, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

ITA 2165/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Jan 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 132Section 269SSection 271D

2 of the Companies Act, 2013 (18 of 2013); the Companies Act, 2013 (18 of 2013); (e) such other institution, association or body or class of institutions, such other institution, association or body or class of institutions, such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons associations or bodies

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGE 1, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

ITA 2166/CHNY/2024[2018-19]Status: DisposedITAT Chennai29 Jan 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 132Section 269SSection 271D

2 of the Companies Act, 2013 (18 of 2013); the Companies Act, 2013 (18 of 2013); (e) such other institution, association or body or class of institutions, such other institution, association or body or class of institutions, such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons associations or bodies