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6 results for “house property”+ Section 80clear

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Key Topics

Section 80P(2)(a)7Section 80P(2)4Section 13(2)3Deduction3Section 260A2Section 80P(2)(d)2Business Income2

HOSDURG RANGE KALLU CHETHU THOZHILALI VYAVASAYA SAHAKARANA SANGHAM, vs. THE COMMISSIONER OF INCOME TAX,

ITA/57/2019HC Kerala23 Nov 2021

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

Section 80Section 80PSection 80P(2)Section 80P(2)(a)

house property chargeable under Section 22. I.T.A. No.57, 44 & 58/2019 -11- 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 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/142/2019
HC Kerala
01 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)

80(P)(iv) is out of harm’s way, all the assessees in the ITA Nos.142 & 323/2019; 5/2020 -15- present case are entitled to the benefit of deduction contained in Section 80P(2)(a)(i), notwithstanding that they may also be giving loan to their members which are not related to agriculture. Also in case it is found that there

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)

80(P)(iv) is out of harm’s way, all the assessees in the ITA Nos.142 & 323/2019; 5/2020 -15- present case are entitled to the benefit of deduction contained in Section 80P(2)(a)(i), notwithstanding that they may also be giving loan to their members which are not related to agriculture. Also in case it is found that there

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

80 OF 2018 AGAINST THE ORDER IN ITA 427/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: K.M. FATHIMA AGED 54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018

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

80 OF 2018 AGAINST THE ORDER IN ITA 427/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: K.M. FATHIMA AGED 54 YEARS SHELTER, JAYANTHI NAGAR, P.T.USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA RESPONDENT/S: COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOCHI-682 013. SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.03.2022, ALONG WITH ITA.67/2018

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

ITA/73/2018HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

Section 13(2)Section 13(4)Section 17

HOUSE, VADAVATHUR P.O, KOTTAYAM DISTRICT,PIN -686 001. 5 THE REGISTRAR DEBT RECOVERY TRIBUNAL-2, ERNAKULAM, PANAMPALLY NAGAR, KOCHI-682 036. R1& R2 BY ADV. SRI.V.K.PEERMOHAMED KHAN R1& R2 BY ADV. SRI.V.RENJITH R3 BY ADV. SRI.K.M.ANEESH R4 BY ADV. SRI.M.RAJENDRAN NAIR R4 BY ADV. SMT.M.SANTHY THIS OP (DEBT RECOVERY TRIBUNAL) HAVING BEEN FINALLY HEARD ON 02.11.2020, THE COURT