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.

5 results for “disallowance”+ Section 13clear

Sorted by relevance

Mumbai5,203Delhi5,163Chennai1,481Bangalore1,179Ahmedabad1,065Hyderabad982Jaipur896Kolkata837Pune680Chandigarh473Indore448Surat427Raipur404Cochin314Visakhapatnam291Rajkot270Nagpur216Amritsar201Lucknow172SC147Cuttack120Panaji111Jodhpur100Ranchi97Patna90Guwahati87Agra78Allahabad76Dehradun53Jabalpur28Varanasi12A.K. SIKRI ROHINTON FALI NARIMAN5D.K. JAIN JAGDISH SINGH KHEHAR1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 80H7Section 11A4Section 44Deduction2Exemption2Limitation/Time-bar2

JEYAR CONSULTANT & INVESTMENT PVT. LTD. vs. COMMISSIONER OF INCOME TAX,MADRAS

C.A. No.-008912-008912 - 2003Supreme Court01 Apr 2015
Section 80H

13 of 24 Page 14 JUDGMENT under Section 3(c)(i), one necessarily has to reduce the profits under Section 3(c)(ii). Section 80-HHC makes it clear that in arriving at profits earned from export of both self-manufactured goods and trading goods, the profits and losses in both the trades have to be taken into consideration

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38A
Section 4

13. Section 4, as it reads after the amendment of 2000, is as follows:- “4. Valuation of excisable goods for purposes of charging of duty of excise.- (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then on each removal of the goods, such value shall

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)

disallowed inclusion of PDI charges and free ASS charges in the assessable value by relying on the Custom Excise and Service Tax Appellate Tribunal (CESTAT) decision in the case of Maruti Udyog Limited v. CCE, Delhi-III1 and remanded the case to the Adjudicating Authority to re-examine the disputed issues in the light of settled legal positions and finalise

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

disallowing the benefit of the notification to the Defibrillator thereby concurring with the view of the Technical Member. 11) This is how the matter has come up to this court in the form of present appeal filed by the appellant under Section 35 L(b) of the Civil Appeal Nos. 5523 & 6037 of 2004 Page 7 of 19 Page

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

C.A. No.-004112-004112 - 2007Supreme Court27 Oct 2015
Section 35B

Section 35B of the Act. The Commissioner of Central Excise preferred the appeal as directed by the Central Board of Excise & Customs against his own Order-in-Original No.32/2002-Commr. dated 21.06.2002 before the Tribunal. 5. The Tribunal allowed the appeal preferred by the Commissioner of Central Excise vide its decision dated 17.07.2007. Perusal of the decision indicates following thought process