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6 results for “disallowance”+ Section 293clear

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Key Topics

Section 143(1)6Section 686Section 905Section 1474Section 1484Section 1454Depreciation4Addition to Income4Section 143(3)3Natural Justice

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

In the result, the appeal of the assessee is allowed for statistical

ITA 290/AGR/2024[MONIKA RATHORE]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

Section 139(1)Section 139(4)Section 143(1)Section 90

293/- u/s 90, out of which claim of credit of prepaid taxes u/s. 90 to the tune of Rs.10,94,689/- was made with respect to income from salary to the tune of Rs.35,96,395/- earned from Google Germany. The Revenue has not allowed the claim of deduction towards foreign tax credit

SAHDEV SINGH,ETAH vs. ITO, AGRA

In the result, the appeal of the assessee is partly allowed

3
Disallowance3
Section 145(3)2
ITA 178/AGR/2018[2014-15]Status: Disposed
ITAT Agra
12 Jul 2019
AY 2014-15

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)

section 143(3) of the Act. 3. BECAUSE, while confirming the action of the AO in making ad-hoc disallowance the Ld CIT(A) wrongly observed that AO is not expected to identify the incomplete bills and self made vouchers while making disallowance. 4. BECAUSE, in any view of the matter order passed and sustained

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

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

293 of 2008. There are also a number of judicial pronouncements, where the estimation of income ranging from 8% to 12.5% depending upon the facts of the case and nature of the contracts undertaken have been upheld including ITA No. 1787/Hyd/2011 M/s Hycons Infrastructure (india) Ltd and Bhaskar Reddy Vs. ITO, ITA No. 168/Hyd/06, dated 09.10.2007. In this context assessee

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

293 of 2008. There are also a number of judicial pronouncements, where the estimation of income ranging from 8% to 12.5% depending upon the facts of the case and nature of the contracts undertaken have been upheld including ITA No. 1787/Hyd/2011 M/s Hycons Infrastructure (india) Ltd and Bhaskar Reddy Vs. ITO, ITA No. 168/Hyd/06, dated 09.10.2007. In this context assessee