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48 results for “disallowance”+ Section 244Aclear

Sorted by relevance

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Key Topics

Addition to Income35Disallowance34Section 143(3)29Section 244A26Section 14A22Section 2(15)20Deduction15Section 25012Section 143(2)12Section 142(1)

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR
Section 139Section 140ASection 143Section 143(1)Section 143(3)

Showing 1–20 of 48 · Page 1 of 3

12
Section 14712
Transfer Pricing11
Section 156
Section 199
Section 206C
Section 244A
Section 244A(1)

disallowed purely on the ground that the amendment to section 244A sub- section (a) & (aa) of the Act was made

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

disallowance u/s 14A of the Act r.w. Rule 8D(2)(iii) of I.T. Rules. and CO No.10/Ahd/2024 (By Assessee) The Asstt.CIT vs. Inductotherm (India) Pvt.Ltd. Asst. Year:2016-17 4 6. Whether on the facts and in the circumstances of the case and in law, Ld. CIT(A) was justified in deleting the addition of Rs.46,07,3 17/- paid

M/S. CADILA PHARMACEUTICALS LTD. ,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 383/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

Section 244A of the Act amounting to Rs.19,32,350/-. The Assessing Officer made disallowance under Section 36(1)(vii) of the Act amounting

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD

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

ITA 345/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

Section 244A of the Act amounting to Rs.19,32,350/-. The Assessing Officer made disallowance under Section 36(1)(vii) of the Act amounting

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ASSTT. COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

THE ACIT,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 1873/AHD/2014[2010-11]Status: PendingITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ACIT.,ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2004/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

THE DY.COMMISSIONER OF INCOME TAX.,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2954/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

disallowance was required to be made. 7. The Hon'ble CIT (A) has erred in not granting deduction of provision of Rs. 18,00,29,457/- made for the payment to be made to the employees under VRS scheme. It be so granted now. 8. The Hon’ble CIT(A) erred in confirming the interest charged under section 234B

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 982/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 981/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

ITA 1015/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 1882/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

disallowed a sum of Rs. 7,08,10,597/- under section 43B as statutory dues not paid on or before the due date under section 139(1) of the Act. The AO further added Rs. 48,33,282/- under section 2(24)(x) of the Act for delayed deposit of employees’ PF contribution, relying on the decision of the Gujarat

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

disallowing Rs. 1,88,38,333 (net of depreciation), being the amount of non-compete fee paid by the appellant in the assessment year under consideration, by treating the same as capital in nature. 15. That the Ld.AO/DRP erred on facts and in law in not adjudicating the claim of weighted deduction under section

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

disallowing Rs. 1,88,38,333 (net of depreciation), being the amount of non-compete fee paid by the appellant in the assessment year under consideration, by treating the same as capital in nature. 15. That the Ld.AO/DRP erred on facts and in law in not adjudicating the claim of weighted deduction under section

ELSAMEX MAINTENANCE SERVICES LIMITED,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX - CIRCLE GANDHINAGAR, GANDHINAGAR

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

ITA 1215/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2019-20

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Bhupal Rapelli, A.RFor Respondent: Shri B.P. Srivastava, Sr. DR
Section 143(1)Section 143(1)(a)Section 244ASection 36(1)(va)Section 41

disallowance made in this respect under Section 43B of the Act in the A.Y. 2018-19 is also pending before the Ld. CIT(A). It will be in the interest of justice, if both the matters are tagged together and decided conjointly in order to give a finality to this issue. The ground of the assessee is allowed for statistical

SUN PHARMACEUTICALS INDUSTRIES LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1,, VADODARA

In the result the appeal of the Revenue is dismissed

ITA 929/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N.Soparkar, Shri Vartik Chokshi and Shri Parin Shah, ArsFor Respondent: Shri N.R. Soni, CIT-DR
Section 92B

section 35(2AB) of the Act in respect of certain expenses. 30. The assessee during the year has incurred total research and development expenses amounting to Rs. 11,962.75 lacs. But the assessee claimed weighted deduction under section 35(2AB) of the Act in respect of the expenses amounting to Rs. 11,271.35 lacs only. As such the assessee omitted

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

In the result the appeal of the Revenue is dismissed

ITA 1234/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N.Soparkar, Shri Vartik Chokshi and Shri Parin Shah, ArsFor Respondent: Shri N.R. Soni, CIT-DR
Section 92B

section 35(2AB) of the Act in respect of certain expenses. 30. The assessee during the year has incurred total research and development expenses amounting to Rs. 11,962.75 lacs. But the assessee claimed weighted deduction under section 35(2AB) of the Act in respect of the expenses amounting to Rs. 11,271.35 lacs only. As such the assessee omitted

SUN PHARMACEUTICALS INDUSTRIES LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1),, VADODARA

In the result the appeal of the Revenue is dismissed

ITA 1237/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N.Soparkar, Shri Vartik Chokshi and Shri Parin Shah, ArsFor Respondent: Shri N.R. Soni, CIT-DR
Section 92B

section 35(2AB) of the Act in respect of certain expenses. 30. The assessee during the year has incurred total research and development expenses amounting to Rs. 11,962.75 lacs. But the assessee claimed weighted deduction under section 35(2AB) of the Act in respect of the expenses amounting to Rs. 11,271.35 lacs only. As such the assessee omitted

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

In the result the appeal of the Revenue is dismissed

ITA 922/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N.Soparkar, Shri Vartik Chokshi and Shri Parin Shah, ArsFor Respondent: Shri N.R. Soni, CIT-DR
Section 92B

section 35(2AB) of the Act in respect of certain expenses. 30. The assessee during the year has incurred total research and development expenses amounting to Rs. 11,962.75 lacs. But the assessee claimed weighted deduction under section 35(2AB) of the Act in respect of the expenses amounting to Rs. 11,271.35 lacs only. As such the assessee omitted

SHIVA SPECIFIC FAMILY TRUST,,AHMEDABAD vs. THE ACIT, (OSD),CIRCLE-10, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1106/AHD/2014[2002-03]Status: DisposedITAT Ahmedabad06 Jun 2018AY 2002-03

Bench: Shri Pramod Kumar & Shri Rajpal Yadavassessment Year: 2002-03

For Appellant: Shri H.C. Shah, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 10(33)Section 142(1)Section 143(3)Section 14A

disallowed by the Assessing Officer in the original Assessment Order. However, after remand from the ITAT, learned Assessing Officer did not make any addition under section 14A of the Act. He was considering A.Y. 2002-03 Page 4 of 4 acquisition of same shares of Mirza Tanner Limited and Nirma Industries Limited. It is also pertinent to observe that