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6 results for “disallowance”+ Section 1Oclear

Sorted by relevance

Mumbai45Delhi32Chennai11Bangalore8Hyderabad8Ahmedabad6Kolkata5Indore4Cuttack4Cochin1Allahabad1Jodhpur1Karnataka1

Key Topics

Section 6812Section 26310Section 107Section 80I7Addition to Income4Section 2503Section 322Section 802Deduction2Disallowance

M/S. SURZLON GLOBAL SERVICES LTD. ,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 67/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2016-17

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

For Appellant: Shri T.P. Hemani Sr.Advocate, &For Respondent: Shri Mohd Usman, CIT.D.R
Section 143(3)Section 263Section 263(2)Section 32

disallowing the same in the revisionary proceedings does not arise. The erstwhile company SGSL has claimed the depreciation on the goodwill which was brought in its books from the earlier years pertaining to the acquisition of a division under a slum sale scheme. 7.1 The learned AR further submitted that the successor company has claimed the depreciation arising

2

THE ITO, WARD-3(2)(5),, AHMEDABAD vs. SHREE SHREYANSHNATH DEVELOPERS, AHMEDABAD

In the result, the appeal of the Revenue is allowed

ITA 3053/AHD/2015[2007-08]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2007-08

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2007-08 Ito, Ward-3(2)(5) Shree Shreyansnath Developers Ahmedabad. Vs Block No.832, Binor Bungalows Ghuma Gam Tal. Daskroi, Ahmedabad. Pan : Aaxfs 3932 L

Section 250(6)Section 80Section 80I

disallowed this claim of the assessee in entirety noting that the assessee was not a “developer” of the project as required by the provisions of section 80IB(10) of the Act. He noted certain facts relating to the assessee that he had neither conceptualized this project nor did he own the project, and even the approval was not granted

MOHDHUSSAIN GULAMHUSSAIN QURESHI,AHMEDABAD vs. WARD 7(2)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 295/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Mohdhussain Gulamhussain Income Tax Office, Vs. Qureshi, Ward 7(2)(1), C-3, Banas Apartment Kagdi Ahmedabad. Wad, Ellisbridg, Ahmedabad 38006. [Pan : Αabpq0489 L] (Appellant) .. (Respondent) Appellant By : Shri Mohdhussain G Qureshi, Assessee Respondent By: Shri Arvind Kumbhare, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 07.04.2026

For Appellant: Shri Mohdhussain G Qureshi, AssesseeFor Respondent: Shri Arvind Kumbhare, Sr. DR
Section 10

1o months calculated on the basis of the average salary drawn by the employee during the period Asst. Year : 2020-21 - 2– of 10 months immediately preceding his retirement (Section 10(10AA) of the IT Act 1961. 3. The issue related to restriction of leave encashment to Rs.3,00,000/- u/s.10(10AA) of the Act. The assessee, a non Government

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

1o 2021-22 and the appellant has repaid loan of Rs.3.47 crores during such period. It is also observed that there is no cash deposit in depositor's bank account prior to loan given to the appellant. The Assessing Officer himself in the assessment order has mentioned that said depositor in IT(SS)A No. 73/Ahd/2025 and others Group Appeals

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

1o 2021-22 and the appellant has repaid loan of Rs.3.47 crores during such period. It is also observed that there is no cash deposit in depositor's bank account prior to loan given to the appellant. The Assessing Officer himself in the assessment order has mentioned that said depositor in IT(SS)A No. 73/Ahd/2025 and others Group Appeals

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

1o 2021-22 and the appellant has repaid loan of Rs.3.47 crores during such period. It is also observed that there is no cash deposit in depositor's bank account prior to loan given to the appellant. The Assessing Officer himself in the assessment order has mentioned that said depositor in IT(SS)A No. 73/Ahd/2025 and others Group Appeals