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41 results for “capital gains”+ Section 10(25)(iii)clear

Sorted by relevance

Mumbai1,338Delhi967Chennai348Bangalore315Jaipur274Ahmedabad250Hyderabad230Chandigarh169Kolkata167Indore114Raipur109Pune91Cochin88Rajkot81Surat57Nagpur56Lucknow43Panaji41Amritsar39Visakhapatnam36Guwahati30Cuttack17Jodhpur16Patna15Ranchi12Dehradun10Jabalpur7Allahabad7Agra6Varanasi5

Key Topics

Condonation of Delay29Section 80P(2)(a)13Deduction12Section 80P(2)(d)11Disallowance10Section 2636Section 143(3)4Section 80P3Addition to Income3

APPAYYA KAVEERAPPA KOTTARSHETTY,BELGAUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BELAGAVI

In the result, appeal filed by the assessee is allowed

ITA 204/PAN/2023[2017-18]Status: DisposedITAT Panaji29 Jul 2025AY 2017-18

Bench: SHIR PAVAN KUMAR GADALE (Judicial Member), SHRI GD PADMAHSHALI (Accountant Member)

For Appellant: Shri.Anil I Ramdurg. ARFor Respondent: Shri.DeshmukhSPrakash.Sr.DR
Section 270A

III rd Cross, Belagavi-590001. Sadashivnagar, Karnataka. Belagavi-590001, Karnataka. PAN/GIR No. AGRPK9450F Appellant .. Respondent Appellant by : Shri.Anil I Ramdurg. AR Respondent by : Shri.DeshmukhSPrakash.Sr.DR Date of Hearing 05.06.2025 Date of Pronouncement 29.07.2025 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the order of the National Faceless Appeal Centre (NFAC

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Showing 1–20 of 41 · Page 1 of 3

Section 270A2
ITA 116/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.116/Pan/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs Ito-Ward-2, Sahakari Sangh Niyamit, Feroj Khimjibhai Cpx, . Shop.No.3, Maruti Complex, Civil Hospital Road 2 Nd Railway Gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . Pan .No. Aabas9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Pramod Y Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.02.2026 घोषणा की तारीख/Date Of Pronouncement 13.02.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Partially Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Act Made By The Assessing Officer & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act & Sustaining Denial Of Deduction Of Interest On Income Tax Refund Under Section 80P(2)(A)(I) Of The Act.

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

iii) Marvwanjee Cama Park Cooperative Housing Society Ltd. Vs. ITO-Range-20(2)(2). Mumbai (ITA No. 6139/Mum/2014, dated 27.09.2017. (iv). Kaliandas Udyog 9 ITA. No..116/PAN/2024 Shree Mahila Credit Souhard Sahakari Sangh Niyamit.. Bhavan Pemises Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

capital or revenue. The 'once for all' payment test is also inconclusive. What is relevant is the purpose of the outlay and its intended object and effect, considered in a commonsense way having regard to the business realities." (p. 379) 8 ITA.No.205/PAN./2019 In the case of this assessee, it is found that the claim of expenses under

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD 1(1), 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 159/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 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 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHIVAGIRI CO-OP CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), 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 138/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHRI SHRADHA CREDIT SOUHARD SAHAKARI NIYMIT NIPANI,NIPANI vs. ITO, WARD-2 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 144/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 160/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025