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6 results for “TDS”+ Section 80P(2)(A)clear

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Mumbai148Bangalore62Raipur52Pune35Delhi27Chennai24Ahmedabad23Kolkata21Visakhapatnam19Cochin14Jaipur12Surat10Lucknow9Nagpur9Jabalpur7Karnataka6Jodhpur4Chandigarh3Panaji3Amritsar2Indore2Rajkot1Hyderabad1Varanasi1Kerala1

Key Topics

Section 26010Section 260A8Section 80P6Section 9(1)(vi)3Section 1943Addition to Income3Section 1952Section 206A2Section 80J2Deduction

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

80P(2)(a)(i), notwithstanding that they may also be giving loans to their members which are not related to agriculture. Also, in case it is found that there are instances of loans being given to non-members, profits attributable to such loans obviously cannot be deducted. 12.6.2. Commissioner of Income-tax (Central)- I, New Delhi vs. Vatika Township

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

2

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore-560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore-560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order

SRI.BAPOOJI PATTIN SOUHARD vs. THE PRINCIPAL COMMISSIONER

Appeal is dismissed confirming the order passed by the

ITA/100015/2018HC Karnataka10 Oct 2018

Bench: H.T.NARENDRA PRASAD,B.VEERAPPA

Section 143Section 260ASection 80P

2. The present Income Tax Appeal is filed by the Assessee against the order dated 31.10.2017 made in ITA No.827/Bang/2017, Assessment Year 2013-14 on the file of the Income Tax Appellate Tribunal, “A” Bench, Bangalore allowing the appeal and remanded the matter to the Assessing Officer for de-nova assessment in accordance with law. 3. The present appellant – Assessee

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

ITA/200014/2015HC Karnataka23 Mar 2018

Bench: R.DEVDAS,VINEET KOTHARI

Section 260A

TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks are not required to deduct tax at source an interest paid

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/724/2019HC Karnataka03 Aug 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 195Section 201(1)Section 260ASection 9(1)(vi)

80P, DODDAKANNELLI SARJAPUR ROAD, BENGALURU 560 035 REPRESENTED HEREIN BY ITS SENIOR MANAGER – CORPORATE TAX, MR.ACHAL DASS PAN AAACW03874 ... APPELLANT (BY SRI S GANESH, SENIOR ADVOCATE FOR SRI SANDEEP HUILGOL, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE 12, BANGALORE, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. …. RESPONDENT (BY SRI K V ARAVIND, ADVOCATE) THIS ITA IS FILED