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90 results for “section 68”+ Section 8(2)clear

Sorted by relevance

Delhi9,715Mumbai8,361Kolkata2,483Bangalore2,451Ahmedabad1,994Chennai1,874Jaipur1,390Hyderabad1,325Pune1,217Surat869Chandigarh847Karnataka784Indore762Cochin567Raipur451Rajkot421Visakhapatnam386Amritsar251Nagpur246Lucknow238Agra225Cuttack222Guwahati207Telangana156Ranchi140Jodhpur129Patna121SC118Jabalpur111Allahabad97Calcutta94Dehradun91Panaji90Varanasi45Rajasthan22Kerala13Orissa12A.K. SIKRI ROHINTON FALI NARIMAN4Punjab & Haryana4Uttarakhand3Gauhati3ASHOK BHAN DALVEER BHANDARI2A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1Tripura1Himachal Pradesh1Andhra Pradesh1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1ANIL R. DAVE SHIVA KIRTI SINGH1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Section 80P(2)(a)79Section 80P(2)(d)52Section 143(3)45Deduction44Condonation of Delay36Section 26331Addition to Income28Disallowance18Section 80P16

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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 90 · Page 1 of 5

Section 6815
Business Income14
Section 25013

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society

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

8 .The Grounds of Appeal raised in respect of fourth issue in the ITA.No.s.60/PAN/2025 & ITA.No.40 /PAN/2025. Page 18 of 36 Akshaya Co-Op credit society Limited & others. The fourth disputed issue, where the AO and CIT(A) has not allowed the claim of deduction under section 80P(2)(a)(i) of the Act as the cooperative society