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5 results for “disallowance”+ Section 23Aclear

Sorted by relevance

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Key Topics

Section 368Section 234B6Addition to Income4Disallowance3Section 2502Section 1432Section 139(1)2Section 234A2Deduction2Reassessment

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 36(1)(va)Section 43B

disallowance of PF and ESI contribution of employees paid beyond the due date under section 36(1)(va) read with section 43B of the Act. 8. The Ld CIT (A) and the Ld AO have erred in making the addition despite the fact that the Appellant had made the remittances towards PF and ESI contribution of employees before

2
TDS2

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

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

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

disallowance u/s 40(a)(ia) of the Income-tax Act. In response to the notice, the assessee filed a letter stating that the original return filed on 29/09/2016 may be treated as return filed in response to notice u/s 148 of the Act and the assessee asked for the copy of reasons recorded, which was provided to the assessee. Later

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

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

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

disallowance u/s 40(a)(ia) of the Income-tax Act. In response to the notice, the assessee filed a letter stating that the original return filed on 29/09/2016 may be treated as return filed in response to notice u/s 148 of the Act and the assessee asked for the copy of reasons recorded, which was provided to the assessee. Later

M/S. AKHILA BHARATH SRI VASAVI PENUGONDA TRUST (REGD),BENGALURU vs. INCOME TAX OFFICER (EXEMPTIONS), WARD- 1, BENGALURU

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

ITA 1822/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Nov 2019AY 2014-15

Bench: Shri Arun Kumar Garodiaassessment Year : 2014-15 M/S. Akhila Bharath Sri Vasavi Penugonda Trust (Regd), The Income Tax No. 23A, Vasavi Nilaya Officer (Exemptions), Vs. Serpentine Road, Kp West, Ward – 1, Bangalore – 560 020. Bangalore. Pan: Aabta1746N Appellant Respondent Assessee By : Shri Rakesh C.R., Ca Revenue By : Shri Ganesh R. G., Standing Counsel Date Of Hearing : 24.09.2019 Date Of Pronouncement : 15.11.2019

For Appellant: Shri Rakesh C.R., CAFor Respondent: Shri Ganesh R. G., Standing Counsel
Section 11Section 115B

23A, Vasavi Nilaya Officer (Exemptions), Vs. Serpentine Road, KP West, Ward – 1, Bangalore – 560 020. Bangalore. PAN: AABTA1746N APPELLANT RESPONDENT Assessee by : Shri Rakesh C.R., CA Revenue by : Shri Ganesh R. G., Standing Counsel Date of hearing : 24.09.2019 Date of Pronouncement : 15.11.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee