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65 results for “capital gains”+ Section 10(2)clear

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Key Topics

Section 143(3)34Condonation of Delay31Section 14821Deduction19Disallowance19Section 26317Section 80P(2)(a)15Section 25014Section 80P(2)(d)13

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Showing 1–20 of 65 · Page 1 of 4

Addition to Income12
Section 143(1)11
Reopening of Assessment11

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

10. The Grounds of Appeal raised in respect of sixth issue in the ITA.No.190/PAN/2024. Page 21 of 36 Akshaya Co-Op credit society Limited & others. The sixth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction of interest income received from the cooperative society under section 80P(2