BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

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

Sorted by relevance

Mumbai528Delhi451Jaipur126Chennai97Chandigarh96Bangalore89Kolkata89Ahmedabad83Hyderabad65Pune54Raipur52Surat36Cochin34Guwahati31Lucknow30Rajkot27Nagpur23Jodhpur19Indore19Cuttack9Visakhapatnam8SC7Agra6Allahabad6Patna5Dehradun3Amritsar2Jabalpur2Ranchi1Varanasi1

Key Topics

Section 92C3Section 80I3Section 143(3)2Deduction2Disallowance2Addition to Income2

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

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

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

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

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

disallowance was sustained on account of excess claim of depreciation. 3.5. Being aggrieved on appeal order the revenue has filed appeal before us by challenging the relief granted on amount of Rs. 3,38,60,465/- and Rs. 2,38,149/- by the ld. CIT(A). 4. The ld. AR filed written submissions which are kept in the record

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