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.

1,497 results for “disallowance”+ Section 2(15)clear

Sorted by relevance

Mumbai12,918Delhi10,723Bangalore3,667Chennai3,573Kolkata3,194Ahmedabad1,497Hyderabad1,155Jaipur1,149Pune978Surat671Indore619Chandigarh582Raipur480Karnataka371Rajkot331Cochin326Amritsar302Nagpur292Visakhapatnam278Lucknow255Cuttack179Agra138Guwahati120Telangana117SC110Panaji108Jodhpur105Patna87Ranchi86Calcutta79Allahabad73Dehradun69Kerala36Varanasi32Jabalpur32Punjab & Haryana12Orissa9Rajasthan9A.K. SIKRI ROHINTON FALI NARIMAN7Himachal Pradesh5Gauhati2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1D.K. JAIN JAGDISH SINGH KHEHAR1RANJAN GOGOI PRAFULLA C. PANT1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1Tripura1H.L. DATTU S.A. BOBDE1MADAN B. LOKUR S.A. BOBDE1Bombay1

Key Topics

Section 14A83Addition to Income83Disallowance76Section 143(3)52Deduction36Penalty22Section 1120Section 54F19Section 15417Section 147

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

Showing 1–20 of 1,497 · Page 1 of 75

...
17
Section 14816
Depreciation16

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Section 2(15) read with proviso 1 & 2 were held to be applicable with the facts of the assessee’s case. Therefore the A.O. denied exemption u/s. 11 & 12 of the Act and the assessed the income of the assessee at Rs.40,51,98,900/- by making the following disallowances

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

section 2(15) was not applicable in the case of the assessee and the signature program of the assessee “Sudarshan Kriya” did not fall within the residuary category of education or medical relief. On the course fee/donations received, shown as voluntary contribution including contributions from corporates - who had benefited out of these programs for their own staff - it was held

VARUN SATYAPAL SINGHAL,VADODARA vs. THE INCOMETAX OFFICER, WARD-1(2)(3( NOW THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 636/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2013-14

Bench: Us, At The Outset, Ld. Counsel For The Assessee Submitted That He Shall Not Be Pressing For Ground Nos. 3, 4 & 5 Of His

Section 250Section 40ASection 40A(2)(a)Section 40A(2)(b)Section 41(1)Section 68

Section 40A(2)(b) would not permit disallowance when there was no finding the effect that the labour charges paid were in excess of the fair market charges and that the authorities below disallowed the labour charges without ascertaining the fair market value of the same.” 12.3. Accordingly, in view of the facts of the instant case, we observe that

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 331/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2015-16

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

disallowance of Rs.21,13,971/- as worked out by the Ld. CIT(A) under Section 58(2) r.w.s. 40A(2) of the Act is confirmed. Grounds Nos. 1 to 4 as taken by the assessee are dismissed. 15

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

disallowance of Rs.21,13,971/- as worked out by the Ld. CIT(A) under Section 58(2) r.w.s. 40A(2) of the Act is confirmed. Grounds Nos. 1 to 4 as taken by the assessee are dismissed. 15

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 332/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

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

disallowance of Rs.21,13,971/- as worked out by the Ld. CIT(A) under Section 58(2) r.w.s. 40A(2) of the Act is confirmed. Grounds Nos. 1 to 4 as taken by the assessee are dismissed. 15

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

2(15) does not applicable in the case of the appellant. The Assessing Officer may be directed to consider the same. 5. In law and in the facts and circumstances of the case, the Assessing Officer has grossly erred in denying the exemption under Section 11(1B) of Rs. 10,15,818/- by invoking the provision of sub- section

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

2(15) does not applicable in the case of the appellant. The Assessing Officer may be directed to consider the same. 5. In law and in the facts and circumstances of the case, the Assessing Officer has grossly erred in denying the exemption under Section 11(1B) of Rs. 10,15,818/- by invoking the provision of sub- section

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

2(15) does not applicable in the case of the appellant. The Assessing Officer may be directed to consider the same. 5. In law and in the facts and circumstances of the case, the Assessing Officer has grossly erred in denying the exemption under Section 11(1B) of Rs. 10,15,818/- by invoking the provision of sub- section

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

2(15) does not applicable in the case of the appellant. The Assessing Officer may be directed to consider the same. 5. In law and in the facts and circumstances of the case, the Assessing Officer has grossly erred in denying the exemption under Section 11(1B) of Rs. 10,15,818/- by invoking the provision of sub- section

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

2(15) does not applicable in the case of the appellant. The Assessing Officer may be directed to consider the same. 5. In law and in the facts and circumstances of the case, the Assessing Officer has grossly erred in denying the exemption under Section 11(1B) of Rs. 10,15,818/- by invoking the provision of sub- section

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1184/AHD/2018[2011-12]Status: FixedITAT Ahmedabad18 Feb 2025AY 2011-12

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

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

15,966/-. Accordingly, the ground of appeal 1 & 2 are hereby dismissed.” 5.9 There is no conflict between the order of Hon’ble High Court and order of the Revenue authorities. The legal obligation of the Revenue Authorities to examine the taxability as per Section 2(22) and Section 2(19AA) cannot be treated as pre-empted

JCIT(OSD), CIR-3(1)(2), AHMEDABAD vs. RECKITT BENCKISER HEALTHCARE (INDIA) LTD, HARYANA

In the result, appeal of the Revenue is dismissed

ITA 1225/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2011-12

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

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR
Section 115JSection 143(3)Section 2Section 250Section 391Section 45

15,966/-. Accordingly, the ground of appeal 1 & 2 are hereby dismissed.” 5.9 There is no conflict between the order of Hon’ble High Court and order of the Revenue authorities. The legal obligation of the Revenue Authorities to examine the taxability as per Section 2(22) and Section 2(19AA) cannot be treated as pre-empted

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

2), which provides for 100% deduction of capital expenditure incurred for scientific research. The DRP, however, upheld the Assessing Officer’s disallowance, concurring that in absence of approval or certification by DSIR in Form 3CL, the weighted deduction under section 35(2AB) could not be granted. The 15

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

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

ITA 681/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarasstt.Year : 2014-15 The Dcit, Cir.2(1)(1) Gujarat Apollo Industries Ltd. Ahmedabad. ‘Apollo House’ Rashmi Society Nr.Mithakhali Six Roads Navrangpura Ahmedabad 380 009. Pan : Aaacg 7248 P

For Respondent: Shri Rameshkumar L. Sadhu
Section 115JSection 143(1)Section 143(3)Section 14ASection 195(2)Section 40

2)(iii) of the IT Rule. We order so. 14. So far as second issue i.e. whether amount of disallowance under section 14A is to be added to the income computed as per Section 115JB for MAT purpose or not, is covered in favour of the assessee by the decision of Special Bench in the case of ACIT Vs. Vireet