Section 10(10B) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 10(10B) of the Income-tax Act, 1961 corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(10B) is CIT v. Ajit Kumar Bose (165 ITR 90), cited in 7 of the 1,303 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10B)

CIT v. Ajit Kumar Bose
165 ITR 90 · 1987 · High Court
7
citing judgments
CIT v. Hindustan Photo Film Workers Welfare Centre (CITU) vs. Government of India
151 DTR 185 · 2017 · Reported
3
citing judgments

Judgments on Section 10(10B)

Ramesh Mohanbhai Vara, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1118/RJT/2026[2020-21]Status: HeardITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ajitkumar Navalshankar Pandya, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1116/RJT/2026[2021-22]Status: HeardITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ajitkumar Navalshankar Pandya, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1115/RJT/2026[2020-21]Status: HeardITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ramesh Mohanbhai Vara, Junagadh vs. ITO WD 1, Jnd/, Junagadh

In the result, all these appeals (ITA No

ITA 1114/RJT/2026[2021-22]Status: HeardITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Bhimji Bhikhabhai Tukadiya, Porbandar vs. ITO WD 2(3), Porbandar

In the result, all these appeals (ITA No

ITA 1072/RJT/2026[2020-2021]Status: HeardITAT Rajkot01 Oct 2026AY 2020-2021

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Raghav Khimjibhai Savaliya, Rajkot vs. ACIT/JCIT (Appeals), Gurugram, Haryana

In the result, all these appeals (ITA No

ITA 1041/RJT/2026[2021-22]Status: HeardITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Raghav Khimjibhai Savaliya, Rajkot vs. ACIT/JCIT(Appeals), Gurugram, Haryana

In the result, all these appeals (ITA No

ITA 1038/RJT/2026[2020-21]Status: HeardITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Mukesh Chhaganbhai Gohil, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 1031/RJT/2026[2021-22]Status: HeardITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Mukesh Chhaganbhai Gohil, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 1030/RJT/2026[2020-21]Status: HeardITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Rasiklal Arjanbhai Kobia, Upleta vs. ITO WD 2(2)(3), RKT, Rajkot

In the result, all these appeals (ITA No

ITA 1119/RJT/2026[2021-22]Status: DisposedITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ramesh Mohanbhai Vara, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1118/RJT/2026[2020-21]Status: DisposedITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ajitkumar Navalshankar Pandya, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1116/RJT/2026[2021-22]Status: DisposedITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ajitkumar Navalshankar Pandya, Junagadh vs. ITO WD 1, Jnd, Junagadh

In the result, all these appeals (ITA No

ITA 1115/RJT/2026[2020-21]Status: DisposedITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Ramesh Mohanbhai Vara, Junagadh vs. ITO WD 1, Jnd/, Junagadh

In the result, all these appeals (ITA No

ITA 1114/RJT/2026[2021-22]Status: DisposedITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Bhimji Bhikhabhai Tukadiya, Porbandar vs. ITO WD 2(3), Porbandar

In the result, all these appeals (ITA No

ITA 1072/RJT/2026[2020-2021]Status: DisposedITAT Rajkot01 Oct 2026AY 2020-2021

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Raghav Khimjibhai Savaliya, Rajkot vs. ACIT/JCIT (Appeals), Gurugram, Haryana

In the result, all these appeals (ITA No

ITA 1041/RJT/2026[2021-22]Status: DisposedITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Raghav Khimjibhai Savaliya, Rajkot vs. ACIT/JCIT(Appeals), Gurugram, Haryana

In the result, all these appeals (ITA No

ITA 1038/RJT/2026[2020-21]Status: DisposedITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Mukesh Chhaganbhai Gohil, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 1031/RJT/2026[2021-22]Status: DisposedITAT Rajkot01 Oct 2026AY 2021-22

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Mukesh Chhaganbhai Gohil, Amreli vs. Income Tax Officer, Ward 3(1)(4), Amreli

In the result, all these appeals (ITA No

ITA 1030/RJT/2026[2020-21]Status: DisposedITAT Rajkot01 Oct 2026AY 2020-21

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 1072/Rjt/2026 "नधा"रणवष"/ Assessment Year: 2020-21 Bhimji Bhikhabhai Tukadiya Ito Wd 2(3), Porbandar Deep City Near Gandhi Park, Income Tax Office, 2Nd Storey, Vs. Yug Bajaj & Prashant Pan Kuber Landmark, Opp Sadhna Street, Porbandar, Studio, S.V.P. Road, Porbandar, Porbandar Gujarat 360575 Gujarat-360575 "थायीलेखासं /. जीआइआरसं /. Pan/Gir No.: Aatpt2832Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Kumar Pandya, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Ganesh Iyer, Ld. Sr. Dr

For Appellant: Shri Kumar Pandya, Ld.ARFor Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Section 10Section 143(3)Section 144BSection 250

Kulkarni Jagadish, Ballari vs. Income Tax Officer, Bangaloru

The appeals of the assessee are allowed in above terms

ITA 1643/PUN/2026[2021-22]Status: DisposedITAT Pune30 Sept 2026AY 2021-22

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamore

For Appellant: N O N EFor Respondent: Smt. Sonal L Sonkavde, Addl. CIT
Section 10Section 143(1)Section 250