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47 results for “house property”+ Section 43Cclear

Sorted by relevance

Karnataka47Telangana15Mumbai11Delhi8Kolkata3Bangalore3Jaipur1SC1Chennai1

Key Topics

Section 26050Depreciation47Charitable Trust45Section 1144Section 3243Exemption39Carry Forward of Losses35Set Off of Losses27Deduction

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

ITA/201/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

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

ITA/243/2010HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Showing 1–20 of 47 · Page 1 of 3

26
Section 158
Section 268A7
Section 145
Section 11Section 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the Date of Judgment

THE COMMISSIONER OF vs. THE KARNATAKA STATE

ITA/106/2016HC Karnataka27 Sept 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 11Section 11(2)Section 12Section 143(1)Section 143(2)Section 260

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

ITA/317/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32Section 35

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a Date of Judgment 14-08-2018 I.T.A.No.317/2014 Director of Income Tax (Exemptions) & Another Vs. M/s International Institute

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

ITA/862/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

PR.COMMISSIONER OF INCOME TAX vs. DAUGHTERS OF ST.MARY OF PROVIDENCE SOCIETY

ITA/325/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF vs. M/S RASTHROTHANA

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

THE COMMISSIONER OF vs. M/S THE BANGALORE

ITA/709/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 14Section 15Section 260

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

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

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 9/27 also

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

ITA/167/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

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

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a Date of Judgment 14-08-2018 I.T.A.No.957/2017 Pr. Commissioner of Income Tax and Another Vs. Islamic Academy

THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

ITA/707/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

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

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee Date of Judgment 14-08-2018 I.T.A.No.371/2014 Commissioner of Income Tax & Another Vs. M/s Academy of General Education 9/23 and used for the business purposes. It further provides for deduction subject to section 34. In that matter

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

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee Date of Judgment 14 -08-2018 I.T.A.No.964/2017 Pr. Commissioner of Income Tax & Another Vs. Islamic Academy of General Education 7/21 and used for the business purposes. It further provides for deduction subject to section 34. In that

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

ITA/537/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

43C, That, section 32(1) Date of Judgment 14 -08-2018 I.T.A.No.537/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section

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

ITA/534/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

43C, That, section 32(1) Date of Judgment 14 -08-2018 I.T.A.No.534/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

ITA/13/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

43C, That, section 32(1) Date of Judgment 14-08-2018 I.T.A.No.13 /2016 Commissioner of Income Tax (Exemptions) & another Vs. M/s Manipal Hotel and Restaurant Management College Trust 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject

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

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and Date of Judgment 14 -08-2018 I.T.A.No.960/2017 Pr. Commissioner of Income Tax & another Vs. Islamic Academy of General Education 7/21 machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

ITA/880/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

43C, That, section 32(1) Date of Judgment 14-08-2018 I.T.A.No.880/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section