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190 results for “disallowance”+ Section 207clear

Sorted by relevance

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Key Topics

Disallowance49Section 143(1)45Addition to Income42Section 143(3)40Section 9037Deduction35Section 139(1)34Section 14A33Section 10A31Section 40

M/S. SYNGENE INTERNATIONAL LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 6, BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 147/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

For Appellant: Sri Padamchand Khincha, A.RFor Respondent: Sri Sumer Singh Meena, DR
Section 10ASection 10BSection 14ASection 250Section 32(1)(iia)Section 80

disallowed. Contentions before the ITAT: 3.6 There is no splitting up or reconstruction of business. The following factual aspects demonstrate the independence of SEZ Unit S11: 3.7 Physical location: The EOU unit 1 was situated at 20th KM, Hosur Road whereas the SEZ unit — S 11 is situated at Biocon SEZ, Bommasandra - Jigani Link Road, Bangalore. These two units

Showing 1–20 of 190 · Page 1 of 10

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25
Section 14725
Transfer Pricing16

M/S KARNATAKA STATE BEVERAGES CORPORATION LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 973/BANG/2018[2012-13]Status: DisposedITAT Bangalore09 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Chetan R., Addl. CIT(DR)(ITAT), Bengaluru
Section 14A

Section 14A of the Act and Rule 8D of the Rules and making the disallowance of an amount of Rs. 60,30,758/- on the facts and circumstances of case. 11. The ld. AR drew our attention to the judgment of the Hon’ble Bombay High Court in the case of CIT v. Sociedade De Fomento Industrial

ITTINA PROPERTIES PVT., LTD.,,BANGALORE vs. ADDL.COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, assessee’s appeal is partly allowed

ITA 2011/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11 M/S. Ittina Properties Pvt. Ltd., The Additional No.380, Opp. Cpwd Quarters, Commissioner Of Income Vs. Iii Block, Koramangala, Tax, Bengaluru. Range-Ii, Pan No : Aaaci 3805 Q Bengaluru. Appellant Respondent Appellant By : Shri. Deepak Chopra, Ca Respondent By : Shri. Mathivanan, Cit(Dr)(Itat) Date Of Hearing : 03.03.2021 Date Of Pronouncement : 29.03.2021

For Appellant: Shri. Deepak Chopra, CAFor Respondent: Shri. Mathivanan, CIT(DR)(ITAT)
Section 10(38)Section 144Section 14ASection 80I

section 80IB(10) in earlier years which was to the tune of Rs.27,80,57,341/-. However, the AO considered the deduction claimed by assessee in earlier years to the tune of Rs.28,99,548/-. Thus, the disallowance is in excess of Rs.1,18,83,207

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 295/BANG/2023[2019-20]Status: DisposedITAT Bangalore01 Jun 2023AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

Section 36(1)(va) towards disallowance of PF and ESI Contribution of Employees') b) Addition of Rs. 16,58,207

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 296/BANG/2023[2020-21]Status: DisposedITAT Bangalore01 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

Section 36(1)(va) towards disallowance of PF and ESI Contribution of Employees') b) Addition of Rs. 16,58,207

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

ITA 294/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

Section 36(1)(va) towards disallowance of PF and ESI Contribution of Employees') b) Addition of Rs. 16,58,207

ASSISTANT COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. BANGALORE INTERNATIONAL AIRPORT LIMITED, BANGALORE

In the result, the cross objection of the assessee is hereby partly allowed

ITA 1109/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Nandini Das, CIT-DR
Section 80I

disallowed the claim of the deduction under section 80IA(4) of the Act for Rs. 207,99,58,356/- out of total

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1166/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

207/- that was capitalised in the books of accounts and depreciation at 60% was claimed u/s. 32 of the act. During the course of the assessment proceedings, the Ld.AO disallowed the depreciation of software by invoking the provisions of section

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1092/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

207/- that was capitalised in the books of accounts and depreciation at 60% was claimed u/s. 32 of the act. During the course of the assessment proceedings, the Ld.AO disallowed the depreciation of software by invoking the provisions of section

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 958/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 May 2024AY 2011-12

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

207/- that was capitalised in the books of accounts and depreciation at 60% was claimed u/s. 32 of the act. During the course of the assessment proceedings, the Ld.AO disallowed the depreciation of software by invoking the provisions of section

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1046/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

207/- that was capitalised in the books of accounts and depreciation at 60% was claimed u/s. 32 of the act. During the course of the assessment proceedings, the Ld.AO disallowed the depreciation of software by invoking the provisions of section

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 978/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

207/- that was capitalised in the books of accounts and depreciation at 60% was claimed u/s. 32 of the act. During the course of the assessment proceedings, the Ld.AO disallowed the depreciation of software by invoking the provisions of section

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 1210/BANG/2018[2010-11]Status: DisposedITAT Bangalore07 Jan 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Honeywell Technology Solutions Lab Pvt. Ltd., 151/1, Bannerghata Road, Doraisanpalya, Bangalore-560 076 ….Appellant Pan Aaach 4151J Vs. Dy. Commissioner Of Income Tax, Circle 3(1)(2), Bangalore. ……Respondent. Assessee By: Smt. Shreya Loyalka, C.A. Revenue By: Shri B.K. Panda, Cit (D.R)

For Appellant: Smt. Shreya Loyalka, C.AFor Respondent: Shri B.K. Panda, CIT (D.R)
Section 80J

disallowance of Rs. 26,99,432 under section 80JJAA of the Income-tax Act, 1961 [hereinafter referred to as 'the Act']. The facts of the case stated in brief are that the assessee claimed deduction under section 80JJAA of the Act of Rs. 52,75,173. According to the Assessing Officer, the additional wages means the wages paid 10 workmen

MOOG MOTION CONTROLS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal is allowed

ITA 184/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 May 2024AY 2019-2020

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

For Appellant: Shri. Srinivas K. P, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT)
Section 139(1)Section 143(1)Section 36(1)(va)Section 90

section 90 read with Rule 128(9) is a procedural law and should not control the claim of FTC. 12. It was further submitted that even in the context of 80IA(7), 10A(5) etc, wherein there is specific provision for disallowance of deduction/exemption if audit report is not filed along with the return, various High Courts have taken

M/S. INFINEON TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result the appeal filed by assessee stands allowed partly

ITA 2870/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Mar 2022AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiit(Tp)A No.2870/Bang/2017 Assessment Year: 2013-14 M/S. Infineon Technologies India Pvt. Ltd. Deputy Commissioner 9Th Floor Prestige Of Income-Tax Thirulakshmi Vs. Circle-3(1)(1) No.11 M.G. Road Bengaluru Bengaluru 560 001 Pan No : Aabcs6967N Appellant Respondent Appellant By : Shri K.R. Vasudevan, A.R. Shri Sumer Singh Meena, Respondent By : D.R. Date Of Hearing : 13.01.2022 Date Of Pronouncement : 31.03.2022 O R D E R Per Beena Pillai: Present Appeal Is Filed By Assessee Against The Order Dated 16/10/2017 Passed By The Ld.Dcit Under Section 143(3) R.W. Section 144C(13) For Assessment Year 2013-14 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another.

For Appellant: Shri K.R. Vasudevan, A.R
Section 133(6)Section 143(3)Section 144C(13)Section 40Section 92C

section 37 of the act and accordingly any interest payable for default of tedious payment cannot be allowed. 37. On the contrary the Ld.Sr.DR submitted that the interest on delayed payment is in the nature of penalty and therefore the disallowance has been rightly made. 38. We have perused submissions advanced by both sides in light of records placed before

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

207/-. The AO made addition of Rs.1,06,13,329/- (disallowance of interest at Rs.99,02,829/- and disallowance of expenses at Rs.7,10,500/-) and finally he determined the income of (+) Rs.40,120/-. Thus, assessed income in this case is only Rs.40,120/- and as such jurisdiction in this case will definitely be of SMC. It is therefore

BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 80CSection 90

section 90 read with Rule 128(9) is a procedural law and should not control the claim of FTC. 12. It was further submitted that even in the context of 80IA(7), 10A(5) etc, wherein there is specific provision for disallowance of deduction/exemption if audit report is not filed along with the return, various High Courts have taken

INTERGARDEN INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(3), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2199/BANG/2017[2010-11]Status: DisposedITAT Bangalore15 Mar 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2010-11 M/S. Intergarden (India) Private Limited, The Deputy No. 447, Sri Sai Heights, Commissioner Of 17Th Cross, 17Th Main, Vs. Income Tax, 4Th Sector, Hsr Layout, Circle 11 (3), Bangalore, Bangalore. Karnataka – 560 102. Pan: Aaaci7692H Appellant Respondent

For Appellant: Shri Veenu Aggarwal, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 250(5)Section 28Section 36(1)(vii)Section 36(2)Section 37

disallowance of CIT(A) is this that the deduction claimed by assessee is not allowable in respect of provisions of section 36(1)(vii) and section 36(2) of IT Act. In this regard, we are not in agreement with the ld. CIT(A) because for deciding the issue in respect of business loss, being advances written off, these sections

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

Disallowance us 14A 24,00,068 Assessed Income 3,363,856,199 4. Aggrieved by the Assessment completed under section 147 r.w.s. 144 r.w.s. 144C(13) of the Act, the assessee has filed the present appeal before this Tribunal. The assessee has filed the paper book comprising 1513 pages along with the case laws compendium. The assessee company has also

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BANGALORE vs. M/S. G CORP PRIVATE LIMITED, BANGALORE

In the result appeal filed by revenue stands dismissed and cross objection filed by assessee stands dismissed as infructuous

ITA 2288/BANG/2019[2014-15]Status: DisposedITAT Bangalore03 Jul 2020AY 2014-15

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2014 – 15

For Appellant: Shri Manjeet Singh, Addl. CITFor Respondent: Shri Yogesh Kumar, C.A
Section 143Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

section 143 (3) of the act dated 06/12/2016 wherein following disallowances were made: Page 3 of 7 ITA Nos.2288/Bang/2019 CO No.3/Bang/2020 A. Y : 2014 – 15 Employee benefit expenses Rs.2,68,84,765/- Travelling and conveyance expenses Rs. 26,37,207