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6 results for “charitable trust”+ Section 80P(2)(a)clear

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Visakhapatnam11Jaipur6Mumbai6Cochin5Bangalore4Ahmedabad3Surat3Chennai3Rajkot1Nagpur1Delhi1Indore1

Key Topics

Section 14A50Disallowance6Section 143(3)5Section 1445Section 80P3Section 143(1)3

HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

ITA 1555/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

80P(2)(a)(i) of the Act but would also be applicable to all\nbanks/commercial banks, to which Banking Regulation Act, 1949 applies.\n38) From this, Punjab and Haryana High Court pointed out that this circular carves\nout a distinction between „stock-in-trade" and “investment" and provides that if the\nmotive behind purchase and sale of shares

SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1425/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Sept 2023AY 2011-12

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)

Section 143(1)Section 143(1)(a)Section 245Section 80P

80P (2)(d) of the Act made by the CPC under section 143(1) of the Act, without appreciating that the disallowance is a debatable issue and hence the adjustment is bad in law. 5) The Assessee craves leave to add, amend, alter or delete any or all the above grounds of appeal. 3. At the outset

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2258/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

80P(2)(a)(i) of the Act but would also be applicable to all\nbanks/commercial banks, to which Banking Regulation Act, 1949 applies.\n38) From this, Punjab and Haryana High Court pointed out that this circular carves\nout a distinction between „stock-in-trade" and “investment" and provides that if the\nmotive behind purchase and sale of shares

JCIT OSD CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2260/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22
Section 143(3)Section 144Section 14A

80P(2)(a)(i) of the Act but would also be applicable to all\nbanks/commercial banks, to which Banking Regulation Act, 1949 applies.\n38) From this, Punjab and Haryana High Court pointed out that this circular carves\nout a distinction between „stock-in-trade\" and “investment\" and provides that if the\nmotive behind purchase and sale of shares

HDFC BANK LIMITED,MUMBAI vs. DCIT - 2 (3) (1) , MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21
Section 143(3)Section 144Section 14A

80P(2)(a)(i) of the Act but would also be applicable to all\nbanks/commercial banks, to which Banking Regulation Act, 1949 applies.\n\n38) From this, Punjab and Haryana High Court pointed out that this circular carves\nout a distinction between „stock-in-trade" and “investment" and provides that if the\nmotive behind purchase and sale of shares

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

ITA 2259/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Oct 2025AY 2019-20
Section 143(3)Section 144Section 14A

80P(2)(a)(i) of the Act but would also be applicable to all\nbanks/commercial banks, to which Banking Regulation Act, 1949 applies.\n38) From this, Punjab and Haryana High Court pointed out that this circular carves\nout a distinction between „stock-in-trade" and “investment" and provides that if the\nmotive behind purchase and sale of shares