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8 results for “section 68”+ Section 80P(2)(c)clear

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Key Topics

Section 26011Deduction5Section 80P(2)(a)4Section 143(2)4Section 1943Section 683Section 115B3Cash Deposit3Demonetization3Natural Justice

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

The appeals are dismissed

ITA/141/2020HC Karnataka21 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

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

3
Section 206A2
Section 80J2

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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

Section 260

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 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)

Section 80P(2)(a)(i) of the 1961 Act has been revived by setting aside the revisional order made by the Principal Commissioner of Income Tax. 2. Learned Sr. panel Counsel appearing for the Revenue has framed the following substantial questions of law which read as under: “1. Whether the Hon’ble ITAT is correct in considering the interest

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)

C R BUILDING, NAVANAGAR, BAGALKOTE-587202. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KIMJI BAI BUILDING, OPP-CIVIL HOSPITAL, BELAGAVI-590001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (ADMINISTRATION), C.R. BUILDING, NAVANAGAR, HUBBALLI-580025. .. RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV. FOR R1 TO R3) 2 THIS PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING

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)

C R BUILDING, NAVANAGAR, BAGALKOTE-587202. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KIMJI BAI BUILDING, OPP-CIVIL HOSPITAL, BELAGAVI-590001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (ADMINISTRATION), C.R. BUILDING, NAVANAGAR, HUBBALLI-580025. .. RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV. FOR R1 TO R3) 2 THIS PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING

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)

C R BUILDING, NAVANAGAR, BAGALKOTE-587202. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KIMJI BAI BUILDING, OPP-CIVIL HOSPITAL, BELAGAVI-590001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, (ADMINISTRATION), C.R. BUILDING, NAVANAGAR, HUBBALLI-580025. .. RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV. FOR R1 TO R3) 2 THIS PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING

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