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4 results for “disallowance”+ Section 80D(2)(b)clear

Sorted by relevance

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Key Topics

Section 143(1)5Section 1545Section 80C4Section 14A4Section 904Section 143(1)(a)3Section 139(1)3Disallowance3Addition to Income3

M/S MANIPAL TECHNOLOGIES LIMITED,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, UDUPI

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

ITA 325/BANG/2023[2012-13]Status: DisposedITAT Bangalore07 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Shri Beena Pillaiassessment Year : 2012-13

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 115JSection 143(1)Section 143(3)Section 14A

b) The learned CIT(A)-l0, Bengaluru has overlooked the following decisions relied on by the Appellant. i) CIT Vs. Karnataka State Industrial & Infrastructure Development Corporation Ltd. (65 Taxmann.com 295) (Kar) ii) CCI Limited vs. JCIT [250 ITR 291] (Kar) iii) DCIT Vs. Subramanya Constructions & Development Corporation Ltd. (ITA No.404/2013), dated 20.2.2013 (ITAT Bangalore). iv) Manipal Prakashan Private Limited

Section 115J2
Deduction2
Rectification u/s 1542

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

80D of the Act for ₹ 1,25,984/- declared net taxable income of ₹ 18,93,510/- only. The assessee computed gross tax liability (tax + cess) on the declared income at ₹ 3,91,970/- against which claimed relief under section 90 of the Act, amounting to ₹ 2,34,743/- on account of taxes paid in foreign country namely “Norway

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1587/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore07 Mar 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Aliasgar Rampurawala, C.AFor Respondent: Ms. Nandini Das, CIT (DR)
Section 143(3)Section 144C(5)Section 92C

b) pertains to the validity of the assessment on account of time baring and not having proper DIN. 3.1 At the outset, we note that the learned AR for the assessee at the time of hearing submitted that he has been instructed by the assessee not to press the issue on hand. Hence, the ground of appeal of the assessee

SRI. SANJAY RAMPRAKASH SAXENA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BENGALURU

In the result, appeal of the assessee is allowed

ITA 176/BANG/2023[2009-10]Status: DisposedITAT Bangalore25 May 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, Dcit, G1, Smr Devmuk Cpc, Sy. No.97/104, 9Th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. Pan : Aozps 7209 E Appellant Respondent Assessee By : Shri. Bharath Shetty, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel. Date Of Hearing : 17.05.2023 Date Of Pronouncement : 25.05.2023

For Appellant: Shri. Bharath Shetty, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 10Section 10(13)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 17(2)Section 250Section 80CSection 80D

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, DCIT, G1, SMR Devmuk CPC, Sy. No.97/104, 9th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. PAN : AOZPS 7209 E APPELLANT RESPONDENT Assessee by : Shri. Bharath Shetty, CA Revenue by : Shri. Ganesh R. Ghale