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5 results for “house property”+ Section 260Aclear

Sorted by relevance

Delhi266Mumbai124Karnataka61Calcutta51Telangana41Bangalore35Chennai31Jaipur26Kolkata17SC12Amritsar11Ahmedabad10Hyderabad8Nagpur7Raipur6Kerala5Cochin5Indore5Surat4Allahabad3Jodhpur2Gauhati2Lucknow2Pune1Rajasthan1J&K1H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1Varanasi1

Key Topics

Section 80P(2)(a)6Section 260A3Section 2(14)2Section 80P(2)2Section 80P(2)(d)2Business Income2Deduction2

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

ITA/5/2020HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

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

house property chargeable under Section 22. 29. From the Tabular form presented above, it may be clear that the deductions available under Clauses (a) to (c) are activity-based. The deduction available under Clauses (d) and (e) are investment-based ITA Nos.142 & 323/2019; 5/2020 -24- and the deduction under Clause (f) is institution-based. To put it differently

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

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

house property chargeable under Section 22. 29. From the Tabular form presented above, it may be clear that the deductions available under Clauses (a) to (c) are activity-based. The deduction available under Clauses (d) and (e) are investment-based ITA Nos.142 & 323/2019; 5/2020 -24- and the deduction under Clause (f) is institution-based. To put it differently

THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.

ITA/179/2014HC Kerala28 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A

HOUSE,W.ISLAND,KOCHI-682003. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD THIS INCOME TAX APPEAL HAVING RESERVED FOR JUDGMENT ON 21.10.2021, THE COURT ON 28.10.2021 DELIVERED THE FOLLOWING: I.T.A. No.179/2014 -2- J U D G M E N T S.V. Bhatti, J. The Commissioner of Income Tax-1, Kochi/Revenue is the appellant. M/s. Cochin Malabar Estates & Industries Ltd, Kochi/assessee

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

260A of the Income Tax Act 1961 (for short, ‘the Act’). The details of assessment orders, etc., are stated in the following table: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -8- Sl. No. Assessment Year & Date of Assessment Order Order of Commissioner of Income Tax (Appeals) Income Tax Appellate Tribunal ITA No. 1 2004-05; 30.12.2011 ITA C-130-135

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

260A of the Income Tax Act 1961 (for short, ‘the Act’). The details of assessment orders, etc., are stated in the following table: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -8- Sl. No. Assessment Year & Date of Assessment Order Order of Commissioner of Income Tax (Appeals) Income Tax Appellate Tribunal ITA No. 1 2004-05; 30.12.2011 ITA C-130-135