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11 results for “disallowance”+ Section 80G(5)(ix)clear

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Mumbai27Delhi21Bangalore15Ahmedabad11Rajkot8Indore3Kolkata3Lucknow3Pune2Jaipur2Chandigarh2Surat1Hyderabad1Jodhpur1

Key Topics

Section 80I54Section 143(2)27Deduction11Section 142(1)10Disallowance10Section 143(1)9Section 803Section 143(3)2Section 80G2Addition to Income

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

5 others A.Y.2013-14 43 account of benchmarking of loan to AE. Thus, the ground of the appeal filed by the assessee is hereby allowed. Capital Infusion. 55. The TPO found that the assessee during the year has made payment of share application money to the following AEs: S. Name of AE Amount in Rs. Date of Date of share

2

SHAH RAKESH BHIKHABHAI (HUF),AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the assessee stands dismissed

ITA 415/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2018-19

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

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri A P Singh, CIT. DR
Section 142(1)Section 143(3)Section 80G

disallowed and added to the total income." From the above notice of the assessing officer, issued under section 142 (1) of the Act, it is vivid that assessing officer had conducted enquiry only in respect of deduction under section 80D of the Act amounting to Rs.25,000/-, We note that assessee had paid donations

THE ACIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 2116/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE ACIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 2117/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 2306/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 2307/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 2308/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DCIT, PATAN CIRCLE,, PATAN vs. RANJIT BUILDCON LTD.,, UNJHA

ITA 3121/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. M/S. RANJIT BUILDCON LTD.,, UNJHA

ITA 1230/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. M/S. RANJIT BUILDCON LTD.,, UNJHA

ITA 1620/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account

THE ACIT., PATAN CIRCLE,, PATAN vs. M/S. RANJIT BUILDCON LTD.,, UNJHA

ITA 1673/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad13 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 142(1)Section 143(1)Section 143(2)Section 80I

disallowance in respect of deduction under Section 80IA(4)(i) of the Act. 7. The Ld. AR submitted that the assessee in fact has given detailed reply thereby stating that the assessee since the beginning was carrying on the business of infrastructure development such as construction of Dam, Bridges etc. and have maintained workwise accounts in its books of account