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4 results for “disallowance”+ Section 690clear

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Key Topics

Section 35A20Section 143(3)8Section 364Section 153C3Deduction3Section 250(6)2Section 2502Section 1482Section 36(1)(viia)2Addition to Income

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

section 35AD of the Act, is against the principles of natural justice and relief. The disallowance made by the learned Assessing Officer needs to be deleted for substantial cause of justice and equity.” 9.6 Thereafter the ld. AR relied on the decision of Hon’ble High Court in the case of Haryana Warehousing Corporation Vs. ACIT

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

2
House Property2
Set Off of Losses2

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

section 35AD of the Act, is against the principles of natural justice and relief. The disallowance made by the learned Assessing Officer needs to be deleted for substantial cause of justice and equity.” 9.6 Thereafter the ld. AR relied on the decision of Hon’ble High Court in the case of Haryana Warehousing Corporation Vs. ACIT

THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. M/S THE MUKTSAR CENTRAL CO-OP.BANK LTD, MUKTSAR

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 270/ASR/2015[2008-09]Status: DisposedITAT Amritsar17 May 2022AY 2008-09

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 231Section 250(6)Section 251Section 36Section 36(1)Section 36(1)(viia)Section 40Section 43B

section 36(1 )(viia). 4 Asstt CIT v. The Muktsar Central Coop. Bank Ltd. 8. So far as the disallowances u/s 40(a) in respect of Income tax of Rs. 10,00,000/ and FBT of Rs. 1,65,690

GURU NANAK MILK PRODUCTS ,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

ITA 132/ASR/2022[2016-17]Status: DisposedITAT Amritsar09 Nov 2023AY 2016-17

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

Section 132Section 133Section 143(1)Section 143(3)Section 153BSection 153CSection 250(6)

disallowance of interest expense should be made in the hands of assessee concern. Sir, in this regard reliance is placed on the decision of Supreme Court of India in the case of Vardhman Polytex Ltd. V/s CIT, (2012) 254 CTR (SC) 102 : (2012) 79 DTR (SC) 41 : (2012) 349 ITR 690 (SC) : (2012) 210 Taxman 261 (SC), in which