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389 results for “disallowance”+ Section 145(3)clear

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Key Topics

Addition to Income62Section 143(3)53Disallowance52Deduction43Section 4040Section 153A36Section 14834Section 14A32Section 133A27Section 143(1)

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

section\n132 of the Act, initiated as on 17th February 2021. The search was\ncarried out on the following premises of the assessee:\n(1) Head office at GD House, 619/G, 36th Cross, 2nd Block, Rajajingar\n(2) Saptagiri Institute of Medical Science & Research Centre\n(3) Saptagiri Engineering College\n5.2 In the case of Head office and Saptagiri Institutes

Showing 1–20 of 389 · Page 1 of 20

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26
Section 139(1)25
Transfer Pricing23

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

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

ITA 398/BANG/2020[2005-06]Status: DisposedITAT Bangalore28 Oct 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 133ASection 142(1)Section 143(2)Section 145(3)

145(3) no further disallowance can be made for the expenditure for computation of business income. The pattern of assessment under the Act is given by section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

3,22,690 and in respect of the balance sum of Rs. 1,45,000 on which TDS was not made, M/s. Ample Technologies (P) Ltd has confirmed that the revenue from Infosys Ltd has been taken into account for determination of its total income. Thus, in view of the above, entire disallowance of Rs. 4,67,690 should

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

3,22,690 and in respect of the balance sum of Rs. 1,45,000 on which TDS was not made, M/s. Ample Technologies (P) Ltd has confirmed that the revenue from Infosys Ltd has been taken into account for determination of its total income. Thus, in view of the above, entire disallowance of Rs. 4,67,690 should

M/S KBD SUGARS & DISTILLERIES LTD,BANGALORE vs. ASST. COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal of assessee is partly allowed and the revenue’s appeal is dismissed

ITA 1062/BANG/2014[2011-12]Status: DisposedITAT Bangalore29 Apr 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sanjay Kumar,CIT-III (D.R)
Section 14A

3 are regarding deletion of disallowance by the CIT (Appeals) on account of interest expenditure under Section 14A of the Act. 9.1 We have heard the rival submissions as well as considered the relevant material on record. We note that an identical issue has been considered by the co-ordinate bench of this Tribunal in assessee's own case

CISCO SYSTEMS SERVICES B V INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeal by the assessee is allowed

ITA 2888/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)
Section 143(3)

disallowing the entire amount of salaries and wages incurred in foreign currency amounting to INR 14,10,000 without appreciating the fact that such salaries and wages comprise of a) reimbursement of certain employee welfare related expenses amounting to INR 9,18,000 and b) salary expenses of international assignees amounting to INR 4,92,000. B. Grounds of appeal

INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. ACIT, SPECIAL RANGE-3, BANGALORE

In the result appeal of the Revenue is hereby dismissed

ITA 544/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Dec 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ajay Vohra, Sr. Advocate and Ms. AnkitaFor Respondent: Shri Shivanad Kalakeri, CIT

145(3) of the Act. There has been no allegation of suppression of sales, inflation of expenditure, or violation of provisions such as section 40A(2) of the Act. The accounts are fully vouched and supported by proper evidence. In such circumstances, the settled law is that the Revenue cannot substitute its own view of what profits ought to have

AMBIKA GHORPADE,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeals for Assessment Years 2009-10

ITA 827/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 143(3)Section 153ASection 153DSection 234ASection 234B

145(3) of the Act before completing the assessment. 13. The authorities below erred in relying on material A/BSG/01 & A/BSG/02 which was already held as belonging to Mr.Bharat S Ghorpade against whom separate proceedings u/s 153C was initiated and completed. 14. The authorities below erred in placing reliance on the statements given by Mr.Kartikeya M Ghorpade and Mrs.Ambika Ghorpade which

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1557/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

DY.C.I.T., BANGALORE vs. M/S INFOSYS LIMITED, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 509/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

ASST.C.I.T., BANGALORE vs. M/S INFOSYS LTD.,, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 613/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1530/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

INFOSYS LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 532/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

INFOSYS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 449/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1532/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1848/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1531/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1849/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

3) the Axon Directors fail to post the Scheme Document by 29th September, 2008 (or such later date as the Target and the Bidder may agree); or 4) Axon materially breaches its non-solicitation undertakings referred in the agreement. 5.5 He submitted that, the acquisition did not materialize and in accordance with the above clause, Axon had to make

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

3 to 7 days. The delay is not attributable to the assessee because the EPFO website was not working properly due to which EPF challan could not be generated. In support, he has also filed copy of email written to SRO, Noida, EPFO, stating that EPFO site was not working on these dates. He has also filed copy of screenshots

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

3 to 7 days. The delay is not attributable to the assessee because the EPFO website was not working properly due to which EPF challan could not be generated. In support, he has also filed copy of email written to SRO, Noida, EPFO, stating that EPFO site was not working on these dates. He has also filed copy of screenshots