Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

9 results for “section 68”+ Section 80Pclear

Sorted by relevance

Pune139 Cochin138 Bangalore138 Mumbai105 Panaji78 Delhi62 Chennai43 Visakhapatnam33 Kolkata33 Ahmedabad31 Hyderabad29 Jaipur28 Rajkot20 Chandigarh13 Nagpur11 Surat10 Karnataka9 Lucknow7 Jodhpur4 Kerala4 Amritsar3 Jabalpur3 Indore3 Raipur2 Cuttack2 Agra1 SC1 Orissa1

Key Topics

Section 26011 Deduction6 Section 80P(2)(a)5 Section 143(2)4 Section 80P4 Section 1943 Section 683 Section 115B3 Cash Deposit3 Demonetization

SWARNA SOUHARDA CREDIT CO-OPERATIVE LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/4840/2020HC Karnataka03 Mar 2020

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

Section 220(6)Section 246Section 246ASection 263Section 80PSection 80P(2)(a)

68,267/- as being profits and gains of its business after having claimed deduction of Rs.16,54,031/- under Section 80P

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

3

Natural Justice3

HC Karnataka

21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

80P(2)(a)(i), notwithstanding that they may also be giving loans to their members which are not related to agriculture. Also, in case it is found that there are instances of loans being given to non-members, profits attributable to such loans obviously cannot be deducted. 12.6.2. Commissioner of Income-tax (Central)- I, New Delhi vs. Vatika Township

SHRI.GAYATRI CREDIT CO-OPERATIVE SOCIETY vs. THE INCOME-TAX OFFICER

WP/147037/2020HC Karnataka14 Jul 2020

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147037/2020 (T-It) Between: Shri Gayatri Credit Co-Operative Society Sulebhavi No.Main Road, Sulebhavi-587124, Dist: Bagalkot, Rep.By Its Chief Executive Officer, Shri Hemanth S/O Chandrasekhar Duttaragi, Aged About 49 Years.

Section 115BSection 143(2)Section 68Section 80P(2)(a)

80P(2)(a)(i) of the Act by placing reliance on the judgment of the Hon’ble Apex Court in the case of Citizen Co-operative Credit Society Limited Vs ACIT. The case of the petitioner is that respondent No.1 also treated the unexplained income under Section 68

JYOTHI CO-OPERATIVE CREDIT SOCIETY LIMITED vs. THE INCOME-TAX OFFICER

WP/147036/2020HC Karnataka14 Jul 2020

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147036/2020 (T-It) Between: Jyothi Co-Operative Credit Society Limited, No.Opp. Sbi Navanager, Bagalkot-587 103, Rep.By Its Chief Executive Officer, Shri.Babu S/O Shankrappa Nadagoudar, Ageda Bout 48 Years.

Section 115BSection 143(2)Section 68Section 80P(2)(a)

80P(2)(a)(i) of the Act by placing reliance on the judgment of the Hon’ble Apex Court in the case of Citizen Co-operative Credit Society Limited Vs ACIT. The case of the petitioner is that respondent No.1 also treated the unexplained income under Section 68

NATIONAL MINORITY CO-OPERATIVE vs. THE INCOME-TAX OFFICER

WP/147038/2020HC Karnataka14 Jul 2020

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.147038/2020 (T-It) Between: National Minority Co-Operative Credit Society Limited, Badami, Dist: Bagalkot-587101. Rep.By Its Chief Shri.Lalasab S/O Husensab Pathan, Aged About 47 Years.

Section 115BSection 143(2)Section 68Section 80P(2)(a)

80P(2)(a)(i) of the Act by placing reliance on the judgment of the Hon’ble Apex Court in the case of Citizen Co-operative Credit Society Limited Vs ACIT. The case of the petitioner is that respondent No.1 also treated the unexplained income under Section 68

THE PR. COMMISSIONER OF INCOME TAX vs. M/S MOODBIDRI CO OPERATIVE SERVICES BANK LTD.,

ITA/185/2024HC Karnataka27 Jan 2025

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 260Section 260ASection 263Section 80P(2)(a)

68,999/- under Section 80P(2)(a)(i) of the 1961 Act has been revived by setting aside the revisional

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

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

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

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

WIPRO EQUITY REWARD TRUST vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1

In the result, the writ petition is disposed of

WP/13055/2021HC Karnataka18 Apr 2022

Bench: ALOK ARADHE,S VISHWAJITH SHETTY

80P WIPRO CORPORATE DODDAKKANELLI VILLAGE SARJAPUR ROAD, BENGALURU 560035. 13. MR. HOSDURG GOVARDHAN KAMATH AGED 60 YEARS SON OF HOSDURG UMANANDA KAMATH ADDRESS AT APT NO 302 LIFE IS BEAUTIFUL, 30TH CROSS TILAK NAGAR MAIN ROAD JAYANAGAR 4TH BLOCK BENGALURU 560041. 14. MR. TEKKETHALAKAL KURIEN KURIEN AGED 61 YEARS SON OF TEKKETHALAKKAL KURIEN KURIEN ADDRESS AT 701, ETA BEAUMONDE NO.17