BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “disallowance”+ Section 11clear

Sorted by relevance

Mumbai15,504Delhi12,717Bangalore4,493Chennai4,339Kolkata3,838Ahmedabad3,149Pune2,988Hyderabad2,039Jaipur1,807Chandigarh1,140Surat1,101Indore1,007Cochin785Raipur678Visakhapatnam659Cuttack562Karnataka545Rajkot521Amritsar472Nagpur430Lucknow367Panaji221Agra221Jodhpur204Guwahati175Ranchi161Telangana145Allahabad128SC117Patna112Dehradun104Calcutta89Jabalpur60Varanasi47Kerala44Punjab & Haryana22Orissa12Rajasthan11Himachal Pradesh7A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Andhra Pradesh1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 35D3

M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI

The appeals are allowed

C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016
Section 35D

disallowed the amortization of the expenditure under Section 35D of the Act. 11. Insofar as claim of bonus is concerned