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5 results for “disallowance”+ Section 13(8)clear

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Delhi4,964Mumbai4,832Chennai1,399Bangalore1,126Ahmedabad1,008Hyderabad961Jaipur774Kolkata764Pune649Chandigarh465Indore427Surat413Raipur403Cochin295Visakhapatnam287Rajkot259Nagpur201Amritsar197Lucknow163SC135Cuttack110Panaji109Ranchi92Jodhpur91Guwahati85Patna79Allahabad75Agra71Dehradun50Jabalpur27Varanasi12A.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

8. Further, according to the learned counsel, “transaction value” which was introduced for the first time into the amended Section 4 does not make any change with regard to the fact that such transaction value is only at the time of removal from the factory or depot, being the time of clearance of excisable goods from the factory premises

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)

8 (1995) 4 SCC 349 9 1998 (103) ELT 606 Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 12 of 27 Page 13 JUDGMENT clear. Coming to the amendment in Section 4 of the Act, in the year 2000, it may be noted in the first instance that definition of 'transaction value' as per Section

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 8

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