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.

726 results for “disallowance”

Sorted by relevance

Mumbai27,434 Delhi19,712 Chennai8,309 Kolkata7,626 Bangalore6,656 Ahmedabad5,049 Pune4,721 Hyderabad3,287 Jaipur2,489 Cochin1,760 Chandigarh1,754 Surat1,501 Indore1,423 Visakhapatnam1,067 Cuttack949 Raipur875 Karnataka815 Rajkot735 Amritsar726 Nagpur723 Lucknow571 Panaji375 Agra352 Jodhpur343 Ranchi317 Guwahati295 Telangana238 Patna232 Calcutta219 Dehradun201 Jabalpur165 SC158 Allahabad149 Kerala83 Varanasi68 Punjab & Haryana47 Orissa24 Rajasthan12 Himachal Pradesh8 A.K. SIKRI ROHINTON FALI NARIMAN7 Gauhati2 Andhra Pradesh2 Uttarakhand2 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 MADAN B. LOKUR S.A. BOBDE1 J&K1 Tripura1 D.K. JAIN JAGDISH SINGH KHEHAR1 Bombay1 H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income94 Section 14478 Disallowance64 Section 250(6)59 Natural Justice59 Section 153A56 Section 143(3)36 Depreciation35 Section 14729

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

Showing 1–20 of 726 · Page 1 of 37

...

ITA 417/ASR/2015[2010-11]Status: Disposed

ITAT Amritsar

24 Feb 2023

AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

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

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR

Disallowance out of these expenses has resulted in double disallowance (i.e) first disallowance of Rs.329202/- out of these expenses and Rs.129230

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

ITA 451/ASR/2019[2013-14]Status: DisposedITAT Amritsar23 Aug 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Rajiv Wadhera, Sr. DR

Section 143(3)Section 36Section 36(1)(iii)

disallowance of interest u/s 36(i) (iii) 2. The Ld. CIT(A) has erred in deleting the addition of Rs. 431620/- on a/c of 10% of disallowance

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R

Section 143(3)Section 271(1)(c)Section 68

Disallowance u/s 40A(3) of cash purchases of gold Rs. 41,62,600/- from the aforementioned parties. Disallowance of the assesses