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 193clear

Sorted by relevance

Mumbai934Delhi883Kolkata288Bangalore207Chennai157Jaipur114Ahmedabad106Hyderabad93Surat58Chandigarh55Pune52Amritsar51Indore39Raipur34Lucknow33Telangana25Cuttack23Nagpur21Rajkot16Cochin16Visakhapatnam14Karnataka12SC10Guwahati8Kerala7Agra5Allahabad4Calcutta3Dehradun3Panaji2Rajasthan2Ranchi2Varanasi2Punjab & Haryana1Orissa1ASHOK BHAN DALVEER BHANDARI1Jabalpur1Patna1

Key Topics

Section 153D14Section 1455Section 1545Addition to Income4Section 143(1)3Section 44A2Section 271(1)2Section 1432Section 1932Depreciation

HYDRISE FOODS PRIVATE LIMITED,NOIDA, UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

In the result, both the appeals of the assessee are allowed

ITA 86/AGR/2024[2017-18]Status: DisposedITAT Agra04 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 132(1)Section 143(3)Section 153ASection 153D

193 and 228 of Indian Penal Code, 1860 and also for the purpose of section ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd 196 of I.P.C. and every Income-tax Authority is a court for the purpose of section 195 of Code of Criminal Procedure, 1973. Though having regard to the language of the provision, we have some reservations

2
Penalty2
Comparables/TP2

HYDRISE FOODS PRIVATE LIMITED,UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

In the result, both the appeals of the assessee are allowed

ITA 87/AGR/2024[2018-19]Status: DisposedITAT Agra04 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 132(1)Section 143(3)Section 153ASection 153D

193 and 228 of Indian Penal Code, 1860 and also for the purpose of section ITA Nos. 86 & 87/AGR/2024 Hydrise Foods Pvt. Ltd 196 of I.P.C. and every Income-tax Authority is a court for the purpose of section 195 of Code of Criminal Procedure, 1973. Though having regard to the language of the provision, we have some reservations

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

193 of the Act amounting to Rs. 24,04,000/-. The assessee further submitted that she had disclosed the interest income on an accrual basis in her Income Tax Returns for Assessment Years 2018-19 to 2022- 23, in accordance with section 145 of the Act, and paid due taxes thereupon, and therefore, the interest income having already been offered

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied