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45 results for “disallowance”+ Section 14A(2)clear

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Key Topics

Section 14467Addition to Income45Disallowance42Natural Justice35Section 250(6)33Depreciation33Section 10B14Section 14A11Section 26310Section 143(3)

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

14A of the EC Act and Rule 11 of the PAT Rules, 2012 issuesthe ‘energy savings certificates’ to these Designated Consumers, whose energy consumption is less than the prescribed norms and standards. g. Further, the objective of REC mechanism is to promote ‘renewable energy’ and facilitate compliance of Renewable Purchase Obligations (‘RPO’) through a market-based instrument aimed at addressing

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

Showing 1–20 of 45 · Page 1 of 3

8
Exemption7
Section 366

In the result, the Ground no-1 of the Revenue for ITA No

ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13

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

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

14A. As the A.O has observed that the assessee has utilized business funds for share application money and there was no close proximity to the business of the assessee company and investment in Tramboo Industries Pvt. Ltd. and the assessee has utilized business funds for earning dividend which is an exempt income and only proportionate disallowance of expenses was made

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 124/ASR/2020[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

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

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

14A. As the A.O has observed that the assessee has utilized business funds for share application money and there was no close proximity to the business of the assessee company and investment in Tramboo Industries Pvt. Ltd. and the assessee has utilized business funds for earning dividend which is an exempt income and only proportionate disallowance of expenses was made

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting