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11 results for “disallowance”+ Section 56(2)(viii)clear

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Key Topics

Section 80I23Deduction10Section 153D4Section 92C3Section 143(3)2Addition to Income2

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

56,800/- out of depreciation allowance and viii) disallowance U/s 40A(3) amount to Rs. 8,38,000/-.Being aggrieved the assessee filed the appeal before the ld. CIT(A). The CIT(A) allowed the appeal of the assessee. Being aggrieved revenue filed an appeal before us. Ground No.1 4. In the ground no. 1 of the revenue

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

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

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

disallowance to the extent of Rs. 51,74,713/- on the ground that the underlying expenditure was not in the nature of a donation, but rather a mandatory contribution towards Corporate Social Responsibility (CSR) as specified under the Companies Act, 2013. That A.O. failed to appreciate that CSR contribution to the registered institutions is permissible under section 80G of Income

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

viii. Shri Saurabh Agarwal C/o D.S. (India) Jewelmart P. Ltd. vs. DCIT, ITA No. 263-267/Agr/2017 ix PCIT vs. Sunrise Finlease (P) Ltd. 89 taxmann.com 1 (Guj.) x. Inter International, ITA No. 1573/Chd/2018 (ITAT-Chd.) xi. UttrakhandUthanSamitee vs. ITO, ITA No. 48- 52/DDN/2019 (ITAT-Del). xii. Sanjay Duggal &ors vs. ACIT, ITA No.1797- 1827/Del/2019 & ITA No. 1608-1627/Del/2019

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 507/ASR/2011[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

M/S. MBD PRINTOGRAPHICS PVT LTD,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 533/ASR/2011[2008-09]Status: DisposedITAT Amritsar02 Aug 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 508/ASR/2011[2007-08]Status: DisposedITAT Amritsar02 Aug 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2011[2009-1]Status: DisposedITAT Amritsar02 Aug 2021

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD.,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 27/ASR/2010[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 621/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method

THE DY. COMMISSIONER OF INCOME-TAX,, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 506/ASR/2011[2005-06]Status: DisposedITAT Amritsar02 Aug 2021AY 2005-06

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

section 153C as in the assessment year 2005-06 and order was passed by the Assessing Officer us 153C r.w.s. 143(3) and thereby, the Assessing Officer allowed the deduction U/s 80-IC @ 20% of the total “eligible profit”. VI. Thereafter, for the later Assessment Yearsi.e. for the Assessment Years 2007-2008, 2008-2009 and 2009-2010, the same method