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11 results for “capital gains”+ Section 248clear

Sorted by relevance

Delhi469Mumbai355Chennai130Karnataka109Bangalore107Ahmedabad72Jaipur72Cochin57Calcutta51Pune45Kolkata44Visakhapatnam41Raipur39Hyderabad38Chandigarh32Nagpur20Cuttack19Ranchi16Indore15Surat11Panaji11Rajkot9Amritsar9Lucknow7Dehradun6Telangana6SC5Patna3Rajasthan3Agra1Andhra Pradesh1Varanasi1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 80P27Section 80P(4)27Disallowance11Deduction10Section 250(6)9Section 80P(2)(d)9Exemption9Condonation of Delay9Section 2632Section 40

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

In the result, the appeal filed by the assessee is partly allowed

ITA 37/PAN/2023[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.37/Pan/2023 (A.Y.2016-17) R.S.Shetye & Bros, Vs Acit 1(1), Flat.No.14, 1 St Floor, Aaykar Bhavan, . Trionara Apartments, Edc, Patto, New Muncipal Market, Panjim Panaji- Goa-403001. Goa-403001. Pan .No.Aabfr9785N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 3

248/-.Subsequently the case was selected for scrutiny and notice U/sec 143(2) and u/sec 142(1) of the Act are issued calling for the explanations and evidences to substantiate the claims made in the return of income filed. Whereas the assessee has filed the information and details from time to time. The assessing officer on perusal of financial statements

THE YAMAKANMARDI LAXMI URBEN CREDIT SOUHARDA SAHAKARI NIYAMIT .,BELGAUM vs. INCOME TAX OFFICER (WARD) 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 222/PAN/2018[2012-13]Status: Disposed
2
Section 194A(3)(iv)2
ITAT Panaji
07 Apr 2022
AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

HEGDEKATTA GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,SIRSI vs. THE INCOME TAX OFFICER, WARD - 1,, SIRSI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 210/PAN/2018[2012-13]Status: DisposedITAT Panaji07 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

M/S NERALI URBAN CO-OPRATIVE CREDIT SOCIETY LIMITED,NERALI vs. INCOME TAX OFFICER, WARD - 2(2), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 446/PAN/2018[2015-16]Status: DisposedITAT Panaji07 Apr 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 431/PAN/2018[2015-16 ]Status: DisposedITAT Panaji07 Apr 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

SHRI SHIVAYOGI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 244/PAN/2018[2012-13]Status: DisposedITAT Panaji07 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

SHRI. GOMATESH CO-OPP. CREDIT SOC. LTD.,BELGAUM vs. INCOME TAX OFFICER, WARD- 1, NIPANI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 248/PAN/2018[2012-13]Status: DisposedITAT Panaji07 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

PRATHAMIK KRISHI PATTIN SAHAKARI BANK,BELGAVI vs. INCOME TAX OFFICER, WARD 1(4), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 443/PAN/2018[2013-14]Status: DisposedITAT Panaji07 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

M/S VEERASHAIVA CREDIT SOUHARD SAHAKARI LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD -2(2), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 445/PAN/2018[2015-16]Status: DisposedITAT Panaji07 Apr 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

SHRI. GOMATESH CO-OPP. CREDIT SOC. LTD.,BELGAUM vs. INCOME TAX OFFICER, WARD- 1, NIPANI

In the result, all the grounds of appeal of the assessee related ITA No

ITA 249/PAN/2018[2013-14]Status: DisposedITAT Panaji07 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

gains, was not immediately required by the assessee for lending money to the members, as there were no takers. Therefore they had deposited the money in a bank so as to earn interest. The said interest income is attributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

248/-to Jai Bhavani Society to Jai Bhavani Society without deducting tax at source. Accord without deducting tax at source. Accordingly, the Assessing Officer was required to disallow the interest payment made as per Officer was required to disallow the interest payment made as per Officer was required to disallow the interest payment made as per provisions of section