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5 results for “disallowance”+ Section 80Aclear

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Key Topics

Section 26012Section 80H10Section 80P9Section 80I9Section 80A5Section 80A(5)3Section 260A3Deduction3Section 1442

MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA vs. THE INCOME TAX OFFICER

The appeal stands dismissed

ITA/207/2024HC Karnataka13 Jan 2026

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

Section 142(1)Section 144Section 260Section 80ASection 80A(5)Section 80P

80A(5) of the Act applies only in cases where a return of income is filed but no claim for deduction under Section 80P of the Act is made therein. 3.2 It is contended that disallowance

M/S J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

80A of the Act, figuring in Chapter VI, and has submitted that in the wake of the deduction permitted under Chapter VIA, deduction permitted under Section 80C to 80U are to be allowed from the gross total income of an assessee and that the deduction so permitted cannot exceed the gross total income of the assessee. 11. It is also

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

disallowed on the ground that the DTAA with USA and Canada shows that the claim is admissible only for the taxes paid under Income Tax Act in India and Federal tax in USA and Canada. In coming to the said conclusion the authorities have failed to notice Section 91 of the Act. Statutorily the assessee would be entitled to deduction

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

disallowed on the ground that the DTAA with USA and Canada shows that the claim is admissible only for the taxes paid under Income Tax Act in India and Federal tax in USA and Canada. In coming to the said conclusion the authorities have failed to notice Section 91 of the Act. Statutorily the assessee would be entitled to deduction

THE COMMISSIONER OF INCOME-TAX vs. M/S. MANDAVI BUILDERS

In the result, the appeal fails and is hereby

ITA/307/2015HC Karnataka22 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 152Section 153Section 260Section 260ASection 80A(5)Section 80I

disallowed the claim of the assessee for Assessment Year 2010-11 in respect of receipt of on money amounting to Rs.42,03,280/- for sale of flats by placing reliance on Section 80A