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1,008 results for “disallowance”+ Section 13(8)clear

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Key Topics

Section 143(3)89Section 14A82Addition to Income79Disallowance77Section 26359Deduction32Section 143(1)22Depreciation22Section 115J21Section 270A

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

disallowed capital expenditure amounted to Rs. 7,93,12,126/-. The AO also identified unexplained transaction of Rs. 89,21,987/- and added to the total income. 2.19. While assessing the income of the assessee for A.Y. 2017-18, the AO gave credit of Rs. 8,01,76,700/- in case of Parul Arogya Seva Mandal Trust and Rs. 8

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Showing 1–20 of 1,008 · Page 1 of 51

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Section 1119
Section 153A19

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

disallowed capital expenditure amounted to Rs. 7,93,12,126/-. The AO also identified unexplained transaction of Rs. 89,21,987/- and added to the total income. 2.19. While assessing the income of the assessee for A.Y. 2017-18, the AO gave credit of Rs. 8,01,76,700/- in case of Parul Arogya Seva Mandal Trust and Rs. 8

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

disallowed capital expenditure amounted to Rs. 7,93,12,126/-. The AO also identified unexplained transaction of Rs. 89,21,987/- and added to the total income. 2.19. While assessing the income of the assessee for A.Y. 2017-18, the AO gave credit of Rs. 8,01,76,700/- in case of Parul Arogya Seva Mandal Trust and Rs. 8

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

disallowed capital expenditure amounted to Rs. 7,93,12,126/-. The AO also identified unexplained transaction of Rs. 89,21,987/- and added to the total income. 2.19. While assessing the income of the assessee for A.Y. 2017-18, the AO gave credit of Rs. 8,01,76,700/- in case of Parul Arogya Seva Mandal Trust and Rs. 8

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

disallowed capital expenditure amounted to Rs. 7,93,12,126/-. The AO also identified unexplained transaction of Rs. 89,21,987/- and added to the total income. 2.19. While assessing the income of the assessee for A.Y. 2017-18, the AO gave credit of Rs. 8,01,76,700/- in case of Parul Arogya Seva Mandal Trust and Rs. 8

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

13), determining total income at Rs.178,23,60,063/- as against the returned income of Rs.168,29,62,390/-, after making the following additions: i. disallowance of Rs.8,26,43,616/- under section 14A read with Rule 8D(2)(iii), which was also added back while computing book profits under section 115JB; ii. disallowance of Rs.1,63,54,602/- under

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

disallowance of Rs.11,29,21,996/- made by the Assessing Officer under section 36(1)(iii) of the Act. Accordingly, this ground of appeal raised by the Revenue stands dismissed. Ground Nos. 7 and 8 (original) and Revised Ground Nos. 12 and 13

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

disallowance of Rs.11,29,21,996/- made by the Assessing Officer under section 36(1)(iii) of the Act. Accordingly, this ground of appeal raised by the Revenue stands dismissed. Ground Nos. 7 and 8 (original) and Revised Ground Nos. 12 and 13

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

13. We observe that ld. Assessing Officer has made disallowance u/s 14A of the Act without examining the facts referred above which were very crucial to reach at the final disallowance u/s 14A of the Act. There are series of judgments of the co-ordinate benches that the disallowance u/s 14A of the Act should not exceed the exempt income

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

ITA 598/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Ms. Chandni Shah, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 115JSection 143(2)Section 143(3)Section 144C(3)Section 14ASection 195Section 40Section 92C

13,480/ made by the TPO in respect of international transaction of the assessee. 2. Whether in the fact of the case and in law, the Ld. CIT(A) erred in ignoring the fact that the assessee had failed to benchmark the transaction with its AE as per law thereby filing to discharge the primary onus cast upon

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

13 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT the object of section 14A and clause (1) to Explanation 1 to section 115JB(2) is same and, therefore, it cannot be disputed that section 14A can be resorted to for finding out the expenditure relatable to any income which is exempt

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

13 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT the object of section 14A and clause (1) to Explanation 1 to section 115JB(2) is same and, therefore, it cannot be disputed that section 14A can be resorted to for finding out the expenditure relatable to any income which is exempt

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

13 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT the object of section 14A and clause (1) to Explanation 1 to section 115JB(2) is same and, therefore, it cannot be disputed that section 14A can be resorted to for finding out the expenditure relatable to any income which is exempt

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

13 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT the object of section 14A and clause (1) to Explanation 1 to section 115JB(2) is same and, therefore, it cannot be disputed that section 14A can be resorted to for finding out the expenditure relatable to any income which is exempt

AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 689/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri AP Singh, CIT. DR and Shi Rignesh Das Sr.DR
Section 11Section 11(2)Section 143(3)Section 154Section 2(15)Section 250

Section 13 of the Act where no such disallowance is called for. The Assessing Officer may be directed to delete the same. ITA Nos. 685 to 689/Ahd/2024 ATIRA Vs. DCIT Asst.Year –2015-16 to 2018-19 - 13– 8

AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 687/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri AP Singh, CIT. DR and Shi Rignesh Das Sr.DR
Section 11Section 11(2)Section 143(3)Section 154Section 2(15)Section 250

Section 13 of the Act where no such disallowance is called for. The Assessing Officer may be directed to delete the same. ITA Nos. 685 to 689/Ahd/2024 ATIRA Vs. DCIT Asst.Year –2015-16 to 2018-19 - 13– 8

AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 685/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-16

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri AP Singh, CIT. DR and Shi Rignesh Das Sr.DR
Section 11Section 11(2)Section 143(3)Section 154Section 2(15)Section 250

Section 13 of the Act where no such disallowance is called for. The Assessing Officer may be directed to delete the same. ITA Nos. 685 to 689/Ahd/2024 ATIRA Vs. DCIT Asst.Year –2015-16 to 2018-19 - 13– 8

AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 686/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-16

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri AP Singh, CIT. DR and Shi Rignesh Das Sr.DR
Section 11Section 11(2)Section 143(3)Section 154Section 2(15)Section 250

Section 13 of the Act where no such disallowance is called for. The Assessing Officer may be directed to delete the same. ITA Nos. 685 to 689/Ahd/2024 ATIRA Vs. DCIT Asst.Year –2015-16 to 2018-19 - 13– 8

AHMEDABAD TEXTILE INDUSTRY'S RESEARCH ASSOCIATION,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP, AHMEDABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 688/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri AP Singh, CIT. DR and Shi Rignesh Das Sr.DR
Section 11Section 11(2)Section 143(3)Section 154Section 2(15)Section 250

Section 13 of the Act where no such disallowance is called for. The Assessing Officer may be directed to delete the same. ITA Nos. 685 to 689/Ahd/2024 ATIRA Vs. DCIT Asst.Year –2015-16 to 2018-19 - 13– 8

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 330/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

13,971/- was disallowed under Section 58(2) r.w.s. 40A(2) of the Act. Accordingly, the disallowance as made by the AO was restricted to this extent. 7. Shri Jaimin Shah, Ld. AR for the assessee submitted that the AO had made disallowance under Section 57(iii) of the Act on the ground that the interest payment as made