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41 results for “disallowance”+ Section 73clear

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Key Topics

Section 14466Addition to Income41Disallowance40Section 250(6)36Depreciation35Natural Justice34Section 153C6Section 143(1)5Section 36(1)4

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

section is not applicable in the case of the assessee as the source of site expenses were never in dispute as the same were incurred by the assessee and duly reflected in the profit and loss account and have been routed through the books of accounts of the appellant. The very fact that these expenses have been disallowed

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Showing 1–20 of 41 · Page 1 of 3

Cash Deposit4
Section 250o3
Section 143(3)3
Section 143(3)Section 145(3)Section 250oSection 68

73 Section 69B, read with section 145, of the Income-tax Act, taxmann.com 1961 - Undisclosed investments (Stocks) - Whether where 100 books of account of assessee had been rejected by (Karnataka) assessing authority, same books of account could not be CIT, Belgaum v. relied upon in an addition on account of trade creditors Bahubali and also for arriving at closing stock

KHYBER INDUSTRIES PRIVATE LIMITED ,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

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

ITA 31/ASR/2022[2018-19]Status: DisposedITAT Amritsar21 Mar 2023AY 2018-19

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

Section 115JSection 139(1)Section 143(1)Section 2(24)Section 250oSection 36(1)Section 36(1)(va)Section 43B

disallowance of Rs. 83,21,928/- relying on the amendment made to section 36(1) (va) by Finance Act, 2021 holding the same to be clarificatory ignoring the fact that the said amendment was applicable prospectively i.ew.e.fAsessment Year 2021-22 and subsequent assessment years only. 5. That the learned Commissioner of Income Tax (Appeals) has erred in sustaining the calculation

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

73 March 26.04.2018 167353 45105 122248 493388 1340696 I.T.A. No.40/Asr/2023 8 Assessment Year: 2018-19 c) It is pertinent to mention here that the due date of deposit of provident fund as per The Provident Funds Act, 1925 is 15th of next month and for any fund set up as per EMPLOYEES' STATE INSURANCE ACT, 1948, the due date

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR 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 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure