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

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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

D] in W.P.No.48414/2018 has been quashed. Being aggrieved by the said common order, the Revenue has preferred the present appeal. 6. Learned counsel Sri.K.V.Aravind appearing for the appellant/Revenue argued that the definition of Co-operative Societies defined under Section 2[19] of the Act means a Co-operative Society registered under the provisions of the Cooperative Societies

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

D] in W.P.No.48414/2018 has been quashed. Being aggrieved by the said common order, the Revenue has preferred the present appeal. 6. Learned counsel Sri.K.V.Aravind appearing for the appellant/Revenue argued that the definition of Co-operative Societies defined under Section 2[19] of the Act means a Co-operative Society registered under the provisions of the Cooperative Societies

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

D] in W.P.No.48414/2018 has been quashed. Being aggrieved by the said common order, the Revenue has preferred the present appeal. 6. Learned counsel Sri.K.V.Aravind appearing for the appellant/Revenue argued that the definition of Co-operative Societies defined under Section 2[19] of the Act means a Co-operative Society registered under the provisions of the Cooperative Societies

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

D] in W.P.No.48414/2018 has been quashed. Being aggrieved by the said common order, the Revenue has preferred the present appeal. 6. Learned counsel Sri.K.V.Aravind appearing for the appellant/Revenue argued that the definition of Co-operative Societies defined under Section 2[19] of the Act means a Co-operative Society registered under the provisions of the Cooperative Societies

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

D] in W.P.No.48414/2018 has been quashed. Being aggrieved by the said common order, the Revenue has preferred the present appeal. 6. Learned counsel Sri.K.V.Aravind appearing for the appellant/Revenue argued that the definition of Co-operative Societies defined under Section 2[19] of the Act means a Co-operative Society registered under the provisions of the Cooperative Societies

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)

d) The various Govt. securities held by the assessee Bank was in the normal course of business of banking only and profit earned on sale of these investments forms part of business of banking only. After examining the aforesaid contention of the assessee, it was held that the assessee Bank was entitled to the claim of deduction u/s 80P

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