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1,614 results for “disallowance”+ Addition to Incomeclear

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Key Topics

Addition to Income79 Section 25065 Disallowance64 Deduction52 Section 80P(2)(a)46 Section 143(3)44 Section 14A34 Section 80P30 Section 80P(2)(d)26 Section 40

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Additional Income offered Disallowance 1 2011-12 5,50,00,000 Bogus Purchase 2 2012-13 5„50,00,000 Bogus

Showing 1–20 of 1,614 · Page 1 of 81

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Section 143(1)18

Natural Justice18

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Additional Income offered Disallowance 1 2011-12 5,50,00,000 Bogus Purchase 2 2012-13 5„50,00,000 Bogus

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Additional Income offered Disallowance 1 2011-12 5,50,00,000 Bogus Purchase 2 2012-13 5„50,00,000 Bogus

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Additional Income offered Disallowance 1 2011-12 5,50,00,000 Bogus Purchase 2 2012-13 5„50,00,000 Bogus

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Additional Income offered Disallowance 1 2011-12 5,50,00,000 Bogus Purchase 2 2012-13 5„50,00,000 Bogus

M/S KBL LAYOUT,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 709/BANG/2013[2006-07]Status: DisposedITAT Bangalore07 Dec 2023AY 2006-07

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2006-07

For Appellant: Shri C. Ramesh, A.RFor Respondent: Dr. Nischal, D.R

Section 132Section 153C

disallowed. Accordingly, the ld. CIT(A) has enhanced the income by Rs.57,81,981/- and total income determined at Rs.1,11,22,908/-. Against this the assessee is in appeal before us. 4. Ground No.1 is very general in nature, which do not require any adjudication. 5. Ground No.2 is corelated to the other grounds of appeal on additions

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 308/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR

Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

Disallowance of sponsorship expenses 92,33,00,000 Depreciation on goodwill 1,18,29,983 The AO accordingly proposed to assess the income of the assessee at Rs.640,40,30,225/- against the income of Rs.461,47,05,660/- declared by the assessee in its returned income. The assessee being aggrieved by the additions

UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 7, BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 345/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Aug 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ankur Pai, A.R. a/wFor Respondent: Shri Saravanan B., DR

Section 143(3)Section 144BSection 144C(13)Section 14ASection 250Section 92C

Disallowance of sponsorship expenses 92,33,00,000 Depreciation on goodwill 1,18,29,983 The AO accordingly proposed to assess the income of the assessee at Rs.640,40,30,225/- against the income of Rs.461,47,05,660/- declared by the assessee in its returned income. The assessee being aggrieved by the additions

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1840/BANG/2025[2018-19]Status: DisposedITAT Bangalore22 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1836/BANG/2025[2014-15]Status: DisposedITAT Bangalore22 Jan 2026AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1835/BANG/2025[2013-14]Status: DisposedITAT Bangalore22 Jan 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1837/BANG/2025[2015-16]Status: DisposedITAT Bangalore22 Jan 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1839/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1838/BANG/2025[2016-17]Status: DisposedITAT Bangalore22 Jan 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT

Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

income returned by the assessee without making any addition or disallowance over and above the returned income. 13.2 In identical

SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), C R BUILDINGS, QUEENS ROAD, BENGALURU

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1271/BANG/2025[2018-2019]Status: DisposedITAT Bangalore26 Nov 2025AY 2018-2019

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr

Section 132Section 143Section 14ASection 153ASection 250

disallowance of Rs. 10,94,871/ - towards the amortisation of lease expenses, on facts and circumstances of the case. 8. The addition made on account of Lease rent of Rs. 4,47,744/- and amortisation of lease expenses of Rs. 10,94,871/ - additions made by the learned Commissioner of Income

SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), C R BUILDINGS, QUEENS ROAD, BENGALURU

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1270/BANG/2025[2017-2018]Status: DisposedITAT Bangalore26 Nov 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr

Section 132Section 143Section 14ASection 153ASection 250

disallowance of Rs. 10,94,871/ - towards the amortisation of lease expenses, on facts and circumstances of the case. 8. The addition made on account of Lease rent of Rs. 4,47,744/- and amortisation of lease expenses of Rs. 10,94,871/ - additions made by the learned Commissioner of Income

SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 2(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1269/BANG/2025[2016-2017]Status: DisposedITAT Bangalore26 Nov 2025AY 2016-2017

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr

Section 132Section 143Section 14ASection 153ASection 250

disallowance of Rs. 10,94,871/ - towards the amortisation of lease expenses, on facts and circumstances of the case. 8. The addition made on account of Lease rent of Rs. 4,47,744/- and amortisation of lease expenses of Rs. 10,94,871/ - additions made by the learned Commissioner of Income

SHANKARANARAYANA CONSTRUCTIONS PRIVATE LIMITED,SNS HOUSE, RESIDENCY ROAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1268/BANG/2025[2015-2016]Status: DisposedITAT Bangalore26 Nov 2025AY 2015-2016

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr

Section 132Section 143Section 14ASection 153ASection 250

disallowance of Rs. 10,94,871/ - towards the amortisation of lease expenses, on facts and circumstances of the case. 8. The addition made on account of Lease rent of Rs. 4,47,744/- and amortisation of lease expenses of Rs. 10,94,871/ - additions made by the learned Commissioner of Income

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 568/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore

Section 133ASection 234A

additional income on account of disallowance of hire charges. 2. For A.Y. 2012-13, I declare Rs.40,00,000/- as additional

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 569/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore

Section 133ASection 234A

additional income on account of disallowance of hire charges. 2. For A.Y. 2012-13, I declare Rs.40,00,000/- as additional