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.

2 results for “disallowance”+ Demonetizationclear

Sorted by relevance

Delhi221Chennai156Mumbai118Bangalore99Jaipur91Hyderabad80Kolkata69Ahmedabad50Surat40Visakhapatnam37Lucknow35Pune35Panaji32Chandigarh32Rajkot31Agra23Jodhpur18Cuttack18Indore13Patna12Amritsar10Dehradun10Raipur10Allahabad6Nagpur5Cochin4Jabalpur4Varanasi3Calcutta2Ranchi2Karnataka2Guwahati1

Key Topics

Section 115B3Section 133A2Section 143(2)2Demonetization2Addition to Income2

SHRI MANJUNATHESHWARA SOUHARDA SAHAKARI LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/4713/2020HC Karnataka19 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 69ASection 80P(2)(a)

demonetization are liable to be taxed under the head ‘income from other sources’. Accordingly, deduction was disallowed under Section 80P(2)(a)(i) of the Act and total

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133A
Section 143(2)
Section 260
Section 260A

demonetization period. - 4 - ITA No. 166 of 2025 4.1 The assessment order records that a survey under Section 133A of the I.T. Act was conducted on 27.09.2016 and that, pursuant thereto, the assessee, by letter dated 29.09.2016, volunteered to offer a sum of Rs.1,14,20,100/- as additional income. The notice under Section