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10 results for “depreciation”+ Section 80P(2)(d)clear

Sorted by relevance

Bangalore53Delhi27Chennai24Visakhapatnam21Mumbai20Surat18Kolkata12Hyderabad12Pune11Cochin10Jaipur9Karnataka8Ahmedabad8Jodhpur6Chandigarh5Rajkot3Nagpur3Allahabad2Panaji2SC2Lucknow2

Key Topics

Section 80P22Deduction8Section 1546Addition to Income6Section 2505Depreciation5Section 139(1)4Section 1484Section 143(2)4Section 144

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

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

ITA 188/COCH/2021[2016-17]Status: DisposedITAT Cochin27 Jun 2022AY 2016-17

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.

For Appellant: Shri V.S. Narayanan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143Section 143(1)Section 143(1)(a)Section 80P

D) Whether the Tribunal is correct in law or is justified in restricting the provisions for bad and doubtful debt at the 7.5% of the gross total income, on the reason that the assessee is not entitled for the status of rural branch to claim 10% of the aggregate average advances as bad and doubtful debt, under section

4
Section 634
Condonation of Delay4

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

MELATHUR SERVICE CO-OPERATIVE BANK LTD,MALAPPURAM vs. ITO, WARD-4, TIRUR

Appeal is allowed for statistical purposes

ITA 167/COCH/2024[2017-2018]Status: DisposedITAT Cochin25 Sept 2024AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhmelattur Service Co-Op. Bank Ltd. The Income Tax Officer Melttur P.O. Ward - 4, Tirur Vs. Malapuram 679326 [Pan: Aacam8880H] (Appellant) (Respondent)

For Appellant: Ms. Swathi S., AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 69Section 80P

D E R Per Bench This assessee’s appeal for A.Y. 2017-18 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023- 24/1059652779(1) dated 12.01.2024 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act). Case called twice. None appears at assessee’s behest. We accordingly proceed exparte. 2

THE MUTHALAMADA SERVICE CO OPERATIVE BANK LIMITED,MUTHALAMADA vs. INCOME TAX OFFICER, WARD-5, PALAKKAD

Appeals are allowed for statistical purposes

ITA 52/COCH/2025[2010-11]Status: DisposedITAT Cochin11 Jun 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 143(2)Section 144Section 148Section 63Section 64Section 80P

D E R Per Sonjoy Sarma: All the captioned appeals have been preferred by the assessee against separate orders by the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 05.12.24, 04.12.2024, 04.12.2024 & 05.12.2024 respectively. Since the issue involved in these appeals are interlinked and are arising from the same set of facts, therefore, these appeals were heard

THE MUTHALAMADA SERVICE CO OPERATIVE BANK LIMITED,MUTHALAMADA vs. INCOME TAX OFFICER NATIONAL E ASESSEMENT CENTRE, NEW DELHI

Appeals are allowed for statistical purposes

ITA 55/COCH/2025[2018-19]Status: DisposedITAT Cochin11 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 143(2)Section 144Section 148Section 63Section 64Section 80P

D E R Per Sonjoy Sarma: All the captioned appeals have been preferred by the assessee against separate orders by the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 05.12.24, 04.12.2024, 04.12.2024 & 05.12.2024 respectively. Since the issue involved in these appeals are interlinked and are arising from the same set of facts, therefore, these appeals were heard

THE MUTHALAMADA SERVICE CO OPERATIVE BANK LIMITED,MUTHALAMADA vs. INCOME TAX OFFICER, WARD-5, PALAKKAD

Appeals are allowed for statistical purposes

ITA 54/COCH/2025[2017-18]Status: DisposedITAT Cochin11 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 143(2)Section 144Section 148Section 63Section 64Section 80P

D E R Per Sonjoy Sarma: All the captioned appeals have been preferred by the assessee against separate orders by the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 05.12.24, 04.12.2024, 04.12.2024 & 05.12.2024 respectively. Since the issue involved in these appeals are interlinked and are arising from the same set of facts, therefore, these appeals were heard

THE MUTHALAMADA SERVICE CO OPERATIVE BANK LIMITED,MUTHALAMADA vs. INCOME TAX OFFICER,WARD-5, PALAKKAD

Appeals are allowed for statistical purposes

ITA 53/COCH/2025[2016-17]Status: DisposedITAT Cochin11 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr AR
Section 143(2)Section 144Section 148Section 63Section 64Section 80P

D E R Per Sonjoy Sarma: All the captioned appeals have been preferred by the assessee against separate orders by the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] dated 05.12.24, 04.12.2024, 04.12.2024 & 05.12.2024 respectively. Since the issue involved in these appeals are interlinked and are arising from the same set of facts, therefore, these appeals were heard

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against different orders of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 20.03.2024 & 22.03.2024 for Assessment Years (AY) 2017-18 and 2021-22, respectively. The appellant had also filed Stay Petitions in SA Nos. 51 & 52/Coch/2024 for stay of collection of outstanding demands

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -5, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against different orders of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 20.03.2024 & 22.03.2024 for Assessment Years (AY) 2017-18 and 2021-22, respectively. The appellant had also filed Stay Petitions in SA Nos. 51 & 52/Coch/2024 for stay of collection of outstanding demands