BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “depreciation”+ Section 80Pclear

Sorted by relevance

Bangalore54Delhi43Chennai24Visakhapatnam21Mumbai20Hyderabad20Kolkata19Surat18Pune16Cochin10Jaipur10Ahmedabad9Karnataka8Jodhpur8Chandigarh5Nagpur4Rajkot3Allahabad2Lucknow2Panaji2Indore2SC2Patna1

Key Topics

Section 26021Section 410Section 143(3)7Section 1483Section 1472

M/S UDAYA SOUHARDA CREDIT CO-OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/869/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

M/S SRI VARUN SOUHARDA CREDIT CO OP LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/295/2019HC Karnataka
20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

M/S SWABHIMANI SOUHARDA CREDIT CO-OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3

In the result, Writ appeals stand dismissed

ITA/833/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3)

In the result, Writ appeals stand dismissed

ITA/832/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

M/S UDAYA SOUHARDA CREDIT CO OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/330/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter - 16 - in this section and in sections 148 to 153 referred to as the relevant assessment year)." On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment

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

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

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