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8 results for “disallowance”+ Section 35B(1)(b)clear

Sorted by relevance

Mumbai11Delhi10Ahmedabad8Pune6SC5Jaipur5Jabalpur1Chandigarh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 8014Section 14A8Section 37(1)8Section 36(1)(va)8Section 43B8Capital Gains8Deduction8Depreciation8Disallowance8Addition to Income

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

2

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 847/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit. 12. Accordingly, Ground No. 1 raised by the Revenue is dismissed. Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22
For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by\nthe Assessing Officer on account of reallocation of employee benefit\nexpenses to the Guwahati Unit.\n12. Accordingly, Ground No. 1 raised by the Revenue is dismissed.\nGround Number 2: The Ld.CIT(A) has erred in allowing the exclusion\nof Excise duty refund amounting Rs.19,66,92,733/- received by the\nappellant

DCIT CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT , BODAKDEV AHMEDABAD

Appeal are dismissed

ITA 848/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21
For Appellant: \nShri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

disallowance of ₹9,35,31,350 made by\nthe Assessing Officer on account of reallocation of employee benefit\nexpenses to the Guwahati Unit.\n12. Accordingly, Ground No. 1 raised by the Revenue is dismissed.\nGround Number 2: The Ld.CIT(A) has erred in allowing the exclusion\nof Excise duty refund amounting Rs.19,66,92,733/- received by\nthe appellant