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13 results for “disallowance”+ Section 92Bclear

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Key Topics

Section 1943Section 2632

JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 618/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh29 Oct 2025AY 2020-2021
For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 194Section 263Section 68

disallowance can be made by invoking such repealed provision. 26. Per contra, the Ld. DR relied upon paragraph 5.1 & 5.2 of the Ld. PCIT order (reproduced above) and supported the case of the Revenue. 27. We have heard the rival contentions of both parties and perused the material available on record. For invoking the provisions relating to specified domestic transactions

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 227/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh26 Oct 2021AY 2010-11

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 221/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 222/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 228/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh26 Oct 2021AY 2011-12

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 47/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh26 Oct 2021AY 2013-14

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 219/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 242/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 225/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 220/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 226/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1495/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Oct 2021AY 2015-16

disallowed. 33. Before us the submissions made before the authorities below were reiterated stating that the provision so claimed represented additional liability on account of VAT in respect of sale of finished goods made by the assessee which was provided as per estimate of such market claims by the dealers or distributors. The contention of the ld. counsel