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3 results for “house property”+ Section 115Oclear

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Mumbai23Kolkata7Chennai3Delhi3Ahmedabad1

Key Topics

Section 80P5Section 143(3)3Section 80P(2)(d)3Section 80P(2)3Addition to Income3Section 10(34)2Section 1152Section 115O2Section 92C2House Property2Exemption2Deduction2

ZILA SAHKARI BANK LTD.,BULANDSHAHR vs. DCIT, CIRCLE- 3(1), BULANDSHAHR

In the result, the appeal of the Revenue is dismissed

ITA 914/DEL/2021[2015-16]Status: DisposedITAT Delhi22 May 2023AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2015-16 Zila Sahkari Bank Ltd., Bulandshahr Vs Dcit, C/O Kashyap & Co., Circle-3(1), 114, Citi Centre, Bulandshahr. Bb Road, Meerut, Uttar Pradesh – 250001. Pan: Aaaaz0005B (Appellant) (Respondent) Assessee By : Shri P.S. Kashyap, Ca Revenue By : Shri Bhupendra Anant, Sr. Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 22.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.914/Del/2021 For Ay 2015-16 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), Ghaziabad [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Appeal No.358717431080118 Dated 31.07.2019 Against The Order Of Assessment Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 22.12.2017 By The Ld. Assessing Officer, Circle-3(1), Bulandshahr (Hereinafter Referred To As ‘Ld. Ao’).

For Appellant: Shri P.S. Kashyap, CAFor Respondent: Shri Bhupendra Anant, Sr. DR
Section 10Section 10(34)Section 115Section 115OSection 143(3)
Section 80P(2)
Section 80P(2)(d)

house property. Return declaring income of Rs. 3,50,53,910/- was E-filed on 27.09.2012. During the course of assessment proceedings, it was observed by the Assessing Officer that the assessee had credited the amount of Rs. 1,82,02,860/- on account of dividend under the head gross receipts which had been claimed exempt in the computation

ACIT, BULANDSHAHR vs. M/S ZILA SAHKARI BANK LTD.,, BULANDSHAHR

In the result, the appeal of the Revenue is dismissed

ITA 3913/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Sept 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kambleacit Vs Zila Sahkari Bank Ltd. Circle, Income Tax Office, Opp. Moti Bagh Teacher’S Colony Bulandshahar Bulandshahar Aaaaz0005B (Appellant) (Respondent)

Section 10(34)Section 115Section 115OSection 80PSection 80P(2)Section 80P(2)(d)

house property. Return declaring income of Rs. 3,50,53,910/- was E-filed on 27.09.2012. During the course of assessment proceedings, it was observed by the Assessing Officer that the assessee had credited the amount of Rs. 1,82,02,860/- on account of dividend under the head gross receipts which had been claimed exempt in the computation

NOKIA INDIA PVT. LTD.,GURGAON vs. JCIT, SPECIAL RANGE-6, NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 7745/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: disregarding the ALP determined by the Appellant and proceeded to determine the ALP himself.

Section 143(3)Section 144CSection 92CSection 92C(3)Section 92D

section 115-0 of the Act while distributing dividends to its shareholders based in Finland. As the said claim has been raised for the first time, it is humbly prayed that the said issue may be remanded back to the file of AO for fresh consideration. Thus, in view of the above, it is humbly prayed before