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49 results for “disallowance”+ Section 155clear

Sorted by relevance

Mumbai954Delhi931Bangalore250Chennai249Ahmedabad175Kolkata152Jaipur117Cochin78Surat64Hyderabad64Pune60Raipur54Allahabad49Rajkot43Lucknow37Calcutta37Indore27Cuttack23Chandigarh23Nagpur17SC14Karnataka11Jodhpur11Visakhapatnam7Jabalpur7Guwahati6Telangana5Amritsar5Varanasi4Agra3Panaji3Dehradun1Rajasthan1Punjab & Haryana1

Key Topics

Section 153A79Section 153D25Section 14820Section 14720Section 25017Section 15317Section 132(1)17Search & Seizure17Charitable Trust16

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

Showing 1–20 of 49 · Page 1 of 3

Section 143(3)10
Addition to Income6
Penalty4

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. vs UOI and 130 Taxman 218 (Cuttack)(Mag.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service