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2 results for “disallowance”+ Section 80D(2)(b)clear

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Mumbai9Chandigarh9Jaipur8Hyderabad6Kolkata6Bangalore4Delhi4Visakhapatnam2Chennai2Nagpur2Ahmedabad2Panaji1Indore1Pune1

Key Topics

Section 80D9Section 104Section 143(1)3Section 80D(2)(b)3Section 1432Deduction2

RAMKRISHNAN SRINIVASAN,CHENNAI vs. ITO, NCW-4(6),, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 616/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Apr 2025AY 2021-22
Section 143(1)Section 80DSection 80D(2)(b)Section 80D(4)

Section 80D(2)(b) r.w.s 80D(4) of the Act,\nthe assessee is entitled to claim deduction for medical insurance\npremium paid for his parents u/s.80D of the Act.\n5. We have heard the rival submissions, and perused the materials\navailable on record. It is noted that the CPC disallowed

VEERAMANI MUTHUKUMARASAMY,KADALADI vs. ITO , CIT(A) , NFAC , DELHI

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

ITA 1110/CHNY/2022[2019-2020]Status: Disposed
ITAT Chennai
23 Aug 2023
AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1110/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Veeramani Muthukumarasamy, Vs. The Income Tax Officer, 2-1, Pullanthai, S. Keeranthai, Ward 1, Ramnad. Kadaladi 623 120, Tamil Nadu. [Pan:Ardpm4941N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Fca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.08.2023 घोषणा की तारीख /Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.10.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By One Day In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr

For Appellant: Shri R. Viswanathan, FCAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 10Section 139(1)Section 142(1)Section 143Section 143(2)Section 143(3)Section 80DSection 89(1)

B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G., Accountant Member आयकर अपील सं./I.T.A. No.1110/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Veeramani Muthukumarasamy, Vs. The Income Tax Officer, 2-1, Pullanthai, S. Keeranthai, Ward 1, Ramnad. Kadaladi 623 120, Tamil Nadu