Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

6 results for “disallowance”+ Section 80Mclear

Sorted by relevance

Mumbai125 Delhi67 Bangalore21 Chennai11 Kolkata9 Ahmedabad6 Karnataka5 Pune5 Raipur5 Jaipur4 Hyderabad3 Punjab & Haryana2 Telangana2 SC2 Jodhpur1 Cochin1 Orissa1 Surat1 Indore1

Key Topics

Section 80G26 Section 115B16 Section 26311 Section 143(3)9 Deduction4 Disallowance4 Section 144B3 Section 143(1)2 Section 80J2 Section 201

ATUL LIMITED,AHMEDABAD vs. THE ACIT.,RANGE-1,, AHMEDABAD

Appeal is dismissed

ITA 1681/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2005-06

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Mohd Usman, CIT/DR

Section 250(6)Section 92C

disallowance under Section 80M of the Act on the presumption that when the funds available to the assessee were both

HESTER BIOSCIENCE LIMITED,MEHSANA vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2020-21

Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

2

Addition to Income2

Revision u/s 2632

Bench:

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 115BSection 143(3)Section 144BSection 201Section 263Section 40Section 80G

disallowance of deduction under section 80G of the Act, the ld. counsel for the assessee submitted that that the basis of the Principal Commissioner’s objection was factually and legally incorrect. It was submitted that the restriction on deductions under Chapter VI-A for companies opting for taxation under section 115BAA of the Act, as originally enacted by the Taxation

VIBRANT ADVERTISING PRIVATE LIMITED,AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed and the order passed under section 263 of the Act by the Principal CIT is quashed

ITA 1164/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri R P Rastogi, CIT-DR

Section 115BSection 135Section 143(3)Section 144BSection 263Section 800Section 80G

80M of the Act, were barred for a Company opting for the concessional rate under section 115BAA of the Act. The present assessment year being AY 2020–21, the restriction on deduction under section 80G was not applicable. Further, on the second issue regarding the allowability of CSR expenditure under section 80G of the Act, we note that several judicial

E INFOCHIPS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 988/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad21 Aug 2025AY 2020-21

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

Section 115BSection 143(3)Section 263Section 80GSection 80JSection 80M

disallowance of such sum in the assessment order. Therefore, the order of the A.O. was found erroneous and prejudicial to the interest of the Revenue. E Infochips Pvt. Ltd. vs. PCIT Asst.Year –2020-21 3. Accordingly, a notice u/s.263 of the IT. Act dated 27/06/2024 was issued to the assessee fixing the hearing on 25/07/2024. 4. In response thereto

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 769/AHD/2019[1999-2000]Status: DisposedITAT Ahmedabad16 Dec 2022AY 1999-2000

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Atul Pandey, Sr DR

Section 112(2)Section 143(3)Section 271(1)(c)Section 80GSection 80H

80M) included in Chapter VI-A under the heading 'C.—Deductions in respect of certain incomes' in respect of any income of the nature specified in that section which is included in the gross total income of the assessee. [Para 10] Heading 'C' which deals with deductions in respect of certain incomes commences with the provision of section 80HHC

ENERGY-MISSION MACHINERIES (INDIA) PRIVATE LIMITED,AHEMADABAD vs. CIRCLE 2(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 411/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vijay Kumar Singla, A.RFor Respondent: Shri Rignesh Das, Sr. DR

Section 115BSection 115JSection 143(1)

disallowing the benefit of lower tax u/s 115BAA of the Act to the assessee resulting into tax demand of Rs. 35,11,680/- and interest of Rs. 5,45,493/-, total demand amounting to Rs. 40,57,173/-, Due to which the Intimation u/s 143(1) is bad in law, void-ab-initio and is liable to set aside