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42 results for “capital gains”+ Section 80clear

Sorted by relevance

Mumbai1,295Delhi886Chennai318Ahmedabad285Bangalore277Jaipur257Hyderabad174Chandigarh156Kolkata119Pune110Indore99Cochin88Raipur83Surat51Visakhapatnam49Nagpur49Panaji42Lucknow38Guwahati33Rajkot32Cuttack25Amritsar20Jodhpur19Dehradun16Ranchi15Agra13Allahabad9Patna6Jabalpur4Varanasi2

Key Topics

Condonation of Delay30Section 80P(2)(a)13Section 80P(2)(d)11Deduction11Disallowance11Section 143(3)4Section 80P3Section 403Section 253(1)2

BANDEKAR BROTHERS PRIVATE LIMITED,VASCO-DA-GAMA, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANAJI, GOA

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 38/PAN/2025[2013-14]Status: DisposedITAT Panaji11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2013-14 Bandekar Brothers Pvt. Ltd. Post Box No. 11, Suvarna Bandekar Bldg., Swatantra Path, Vasco-Da-Gama Goa-403802 Pan: Aaacb5502B . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. Ar’] Revenue By: Mr M Satish & Mr Renga Rajan [‘Ld. Dr’] Date Of Conclusive Hearing : 12/01/2026 Date Of Pronouncement : 11/02/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income-

For Appellant: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. AR’]For Respondent: Mr M Satish & Mr Renga Rajan [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 2(14)Section 246A

Showing 1–20 of 42 · Page 1 of 3

Section 2(14)2
Section 2632
Capital Gains2
Section 250
Section 253(1)
Section 37(1)

gains under the provisions of the Act when transferred. Once the nature & character of transaction is established as capital acquisition, then; (a) the mode/nomenclature of payment in acquiring such capital asset, (b) the frequency of payment such as annual, term basis or onetime etc., and (c) the stage of discharge of payment towards viz; first instance/grant of licence

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

gains and such expenditure incurred for acquiring such lease hold right including expenditure towards renewal of mining lease is a capital expenditure. The Ld.AR contentions are that the expenditure of payment of stamp duty and registrations charges are legal expenses in connection with the renewal of lease and is allowable as revenue expenditure. The Ld.AR highlighted the receipt of “sale

PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

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

ITA 212/PAN/2025[2015-2016]Status: DisposedITAT Panaji16 Sept 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos.212/Pan/2025 (A.Y. 2015-16) Pratibha P Kulkarni Vs Dcit-Central Circle, Represented By Legal Heir Saraf Colony, . Chidambar Kulkarni, Khanaput, Plot.No.593, Block-1, Tilakwari, Sector.No.5, Shrinagar, Belagavi--590001, Belagavi-590016, Karnataka. Karnataka. Pan/Gir No. Adzpk4755G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 54E

80 years and has not filed the return of income, There was search operations conducted in the case of Dhammanagi group and others. The assessee along with other family/ co owners have sold agriculture lands to this group and some material information was found. The assessing officer considering the material and details has issued notice u/sec 153C r.w.s153A

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

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)

80(2)(d) of the Act. Accordingly, we fallow the judicial precedence, and set aside the order of the CIT(A) on the disputed issue and direct the Assessing officer to allow the claim of deduction u/sec 80P(2)(d) of the Act to the extent of interest income included in the gross total income and such deduction under this

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para

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

80(P)(2)(a)(i) of the Act as the society is registered as Souharda Co-operative society under the Karnataka Souharda Sahakari Act and relied on the judicial decisions. We find the Honble Tribunal has dealt on this disputed issue in ITA.No.133to139/PAN/2019 Shree Mahila Credit Souhard Sahakari Limited Vs PCIT dated18.07.2023 at Para