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276 results for “house property”+ Carry Forward of Lossesclear

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Key Topics

Section 26040Depreciation28Charitable Trust27Section 3225Exemption25Section 1123Carry Forward of Losses19Deduction18Section 48213Set Off of Losses

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

ITA/103/2012HC Karnataka23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 6

carried forward business loss under Section 72 of the Act, the same can be claimed only against business income assessable under the head business or profession. While referring to the decision of Supreme Court in case of CHUGANDAS AND CO. supra, it is contended that the aforesaid authority is not a proposition to the effect that the profits from capital

Showing 1–20 of 276 · Page 1 of 14

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13
Section 712
Section 156

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE COMPANY LTD

In the result, both the appeals stand dismissed

ITA/112/2020HC Karnataka31 Aug 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10Section 260Section 260ASection 44

house property”, “Capital gains” or “Income from other sources”, or in section 199 or in [sections 28 to 43B], the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed in accordance with the rules contained in the First Schedule.” 12. First

THE PR COMMISSIONER OF INCOME TAX vs. M/S EXIDE LIFE INSURANCE CO LTD

In the result, both the appeals stand dismissed

ITA/118/2020HC Karnataka31 Aug 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 10Section 260Section 260ASection 44

house property”, “Capital gains” or “Income from other sources”, or in section 199 or in [sections 28 to 43B], the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed in accordance with the rules contained in the First Schedule.” 12. First

K S VENKATESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL

ITA/416/2009HC Karnataka03 Jul 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 143(2)Section 143(3)Section 154Section 260Section 72

carried forward loss of `24,23,760/- came to be accepted by the Assessing Officer and was allowed to be set off against total income of the assessee comprising “Income from Other Sources”, “Income from House Property

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/539/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

ITA/536/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR. COMMISSIONER OF INCOME TAX vs. M/S. ANJUMAN-E-ISLAM

ITA/428/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered Date of Judgment 14 -08-2018 I.T.A.No.428/2018 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Anjuman

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

ITA/394/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another Vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/957/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the Date of Judgment 14-08-2018 I.T.A.No.957/2017 Pr. Commissioner of Income Tax and Another Vs. Islamic Academy of General Education 11/21 present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/958/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/961/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/964/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/960/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

PR. COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/963/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

ITA/371/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268A

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

COMMISSIONER OF INCOME TAX vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION

ITA/92/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under: Date of Judgment

COMMISSIONER OF vs. M/S RASTHROTHANA

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under

COMMISSIONER OF INCOME TAX vs. DR T.M.A. PAI FOUNDATION

ITA/346/2014HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

House, Manipal – 576 104. PAN No:AAATD1327M. …Respondent (By Mr.S.Parthasarathi, Adv.) This Income Tax Appeal is filed under Section 260-A of Income Tax Act 1961, arising out of order dated 21.03.2014 passed in ITA No.1140/Bang/2013, for the Assessment Year Date of Judgment 30-08-2018 I.T.A.No.346/2014 Commissioner of Income Tax & Another. Vs. Dr. T.M.A. Pai Foundation 2/14

COMMISSIONER OF INCOME TAX vs. M/S. ACADEMY OF LIBERAL

ITA/346/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

carrying forward of the losses for being set off against the income of the charitable trust for the present Assessment Year, the controversy is covered by the judgment in Commissioner of Income Tax (Exemptions) and another .vs. Ohio University Christ College rendered on 17.07.2018 in ITA.No.312/2016 and ITA No.313/2016, in which this Court held as under