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404 results for “disallowance”+ Section 234clear

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Key Topics

Addition to Income65Disallowance44Section 1143Section 153C39Section 143(3)35Section 143(1)35Section 139(1)32Section 23431Section 2(15)31Deduction

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

section 14A of the Act can be invoked where the assessee has not incurred any expenditure in relation to exempt income. 4.6 In this regard, the AO referred the decision of Hon'ble High Court of Delhi in the case Maxopp investments Ltd Vs. CIT (TS- 668-HC-2011(HC)), which has upheld the decision of the Hon'ble High

Showing 1–20 of 404 · Page 1 of 21

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Section 80P27
Exemption23

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

section 14A of the Act can be invoked where the assessee has not incurred any expenditure in relation to exempt income. 4.6 In this regard, the AO referred the decision of Hon'ble High Court of Delhi in the case Maxopp investments Ltd Vs. CIT (TS- 668-HC-2011(HC)), which has upheld the decision of the Hon'ble High

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 312/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1494/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1497/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI.H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 311/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI.H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 309/BANG/2018[2008-09]Status: DisposedITAT Bangalore20 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1495/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI. H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 310/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1496/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 313/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

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

ITA 785/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 194CSection 194C(3)Section 201Section 28Section 30Section 40

disallowed since the situation contemplated by the first proviso viz. deduction and payment of tax in a subsequent year would never come about. Such unintended consequence has been sought to be taken care of by the second proviso inserted in section 40(a)(ia) by the Finance Act, 2012. There can be no 15 Sri.Singonahalli Chikkarevanna Gangadharaiah. doubt that

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

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

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

disallowed under Section 40A(3) of the Act. 2.16. We rely on the decision of Hon’ble ITAT Jaipur in case of Brother Pharma (P.) Ltd. V. Income tax Officer, Ward 4(2), Jaipur [2017] 82 taxmann.com 234

BANGALORE TURF CLUB LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BENGALURU

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

234 wherein it has held that the payment of stake money is neither covered under section 194BB nor under section 194B of the Act. 3.2. The learned AO has erred in not appreciating that a review petition filed by the department does not empower the assessing officer to disregard a binding jurisdictional high court decision. 3.3. On facts

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

234 wherein it has held that the payment of stake money is neither covered under section 194BB nor under section 194B of the Act. 3.2. The learned AO has erred in not appreciating that a review petition filed by the department does not empower the assessing officer to disregard a binding jurisdictional high court decision. 3.3. On facts

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

disallowing a sum of Rs. 2,22,64,350/- being Rehabilitation and Reclamation Expenses claimed by the appellant as ITA Nos.619 to 622/Bang/2025 Page 4 of 26 Revenue expenditure in the profit and loss account based on the facts and circumstances of the case. The learned Commissioner of Income-tax [Appeals] and the learned 8. assessing officer both failed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

disallowing a sum of Rs. 2,22,64,350/- being Rehabilitation and Reclamation Expenses claimed by the appellant as ITA Nos.619 to 622/Bang/2025 Page 4 of 26 Revenue expenditure in the profit and loss account based on the facts and circumstances of the case. The learned Commissioner of Income-tax [Appeals] and the learned 8. assessing officer both failed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

disallowing a sum of Rs. 2,22,64,350/- being Rehabilitation and Reclamation Expenses claimed by the appellant as ITA Nos.619 to 622/Bang/2025 Page 4 of 26 Revenue expenditure in the profit and loss account based on the facts and circumstances of the case. The learned Commissioner of Income-tax [Appeals] and the learned 8. assessing officer both failed

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

disallowing a sum of Rs. 2,22,64,350/- being Rehabilitation and Reclamation Expenses claimed by the appellant as ITA Nos.619 to 622/Bang/2025 Page 4 of 26 Revenue expenditure in the profit and loss account based on the facts and circumstances of the case. The learned Commissioner of Income-tax [Appeals] and the learned 8. assessing officer both failed

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 4, BANGALORE

In the result, appeal by the assessee for A

ITA 1016/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

234,15,24,187. 3.2. The learned ACIT has erred in law and on facts by holding that the Appellant did not have any evidence for manufacture and export of computer software from eligible units in Special Economic Zone ('SEZ'). 3.3. The learned ACIT has erred in law and on facts by concluding that the Appellant had made contrary submissions