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41 results for “section 68”+ Section 25clear

Sorted by relevance

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Key Topics

Condonation of Delay32Section 143(3)14Addition to Income9Disallowance8Section 14A7Section 92C6Deduction6Section 1475Section 115B4Section 143(1)

MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal of the assessee is partly allowed

ITA 419/PAN/2018[2013-14]Status: DisposedITAT Panaji28 Jun 2022AY 2013-14

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

For Appellant: Sh. A. S. Patil, Tax ConsultantFor Respondent: Sh. Manoj Joshi, CIT, DR
Section 115BSection 133ASection 139Section 139(1)Section 143(3)Section 250(6)Section 263Section 68Section 69

68 & 69 of the Act, such income shall be charged at the rate of 30% and as per the provisions of section 115BBE(2) and no deduction in respect of any expenditure or allowance shall be allowed to the assessee at the time of computing the income. From the above, the amount of undisclosed income falls under the category

Showing 1–20 of 41 · Page 1 of 3

4
Section 80P(2)(a)3
Section 250(6)3

M/S KAMAT REAL ESTATE DEVELOPERS,,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI., PANAJI

In the result, appeal of the Assessee is allowed

ITA 336/PAN/2018[2005-06]Status: DisposedITAT Panaji17 Aug 2022AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh Sandip Bhandare, C.AFor Respondent: Sh Mayur Kamble, Sr. D.R
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148

68,152/-. The Ld. D.R. further submitted that as per the Deed of Partnership Firm, it was required to pay interest on the credit balances of the partners. However, there was no provision for levying interest on the debit balances of the partners. Since absence of this clause in the Deed of Partnership is for diversion of funds for purposes

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,2471, LALBAHADUR AKKAMAHADEVI CHOWK, SHIRGUPPI ATH vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 275/PAN/2025[2017-18]Status: DisposedITAT Panaji07 Jan 2026AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee has debited to profit & loss account income tax paid of Rs.6,08,090/- and provision for bad and doubtful debts of Rs.8,00,000/- which is not admissible claim and made disallowance and assessed the total income of Rs.36,68

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 274/PAN/2025[2015-16]Status: DisposedITAT Panaji07 Jan 2026AY 2015-16

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee has debited to profit & loss account income tax paid of Rs.6,08,090/- and provision for bad and doubtful debts of Rs.8,00,000/- which is not admissible claim and made disallowance and assessed the total income of Rs.36,68

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 276/PAN/2025[2018-19]Status: DisposedITAT Panaji07 Jan 2026AY 2018-19

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee has debited to profit & loss account income tax paid of Rs.6,08,090/- and provision for bad and doubtful debts of Rs.8,00,000/- which is not admissible claim and made disallowance and assessed the total income of Rs.36,68

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

68 ITR 585 c. Matheson Bosanquet Enterprises Ltd., Vs. DCIT (Mad) 316 ITR 375 V) Transaction in exchange traded derivatives - life of short duration and they do not yield any income like dividend - Income can be derived only on their purchases and sales and so they are held only as stock-in-trade - Hence the income from such transactions

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

68 ITR 585 c. Matheson Bosanquet Enterprises Ltd., Vs. DCIT (Mad) 316 ITR 375 V) Transaction in exchange traded derivatives - life of short duration and they do not yield any income like dividend - Income can be derived only on their purchases and sales and so they are held only as stock-in-trade - Hence the income from such transactions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI vs. M/S MANIPAL TECHNOLOGIES LIMITED, MANIPAL

In the result, the appeal filed by the Revenue is dismissed

ITA 69/PAN/2018[2013-14]Status: DisposedITAT Panaji15 Jun 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2013-14 Dcit, Circle-1, Udupi M/S. Manipal Technologies Limited, Vs. Udayavani Building, Manipal- 576104. Pan: Aabcm 9516 H (Appellant) (Respondent) Present For: Assessee By : Smt. Sheetal Borkar, Advocate Revenue By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 15.06.2022 O R D E R Per Girish Agrawal: The Present Appeal Filed By The Department Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals), Mangaluru In Appeal No. Ita No. 10030/Udp/Cit(A)Mng/2016-17 Dated 27.11.2017 Against The Order Of Dcit, Circle- 1, Udupi Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 29.03.2016. 2. There Are Six Grounds Of Appeal Taken By The Department In The Present Appeal, All Of Which Relate To The Disallowance Made U/S 14A Of The Act R.W.R. 8D(2)(Ii) & 8D(2)(Iii) Of The Income-Tax Rules, 1962 (Hereinafter Referred To As ‘The Rules), Amounting To Rs. 1,61,65,201/-.

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Mayur Kamble, Sr. DR
Section 10(34)Section 115JSection 143(3)Section 14A

25-10- 2013, in the assessee's own case for the assessment year 2009-10, has considered the issue at length and after considering the judicial precedent in the case of Godrej & Boyce Mfg. Co. Ltd. Vs. DCIT(supra) and the provisions of rule 8D, has remanded the issue to the file of the AO for re-examination. The relevant

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

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 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

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

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

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

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

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

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

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

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

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