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4 results for “disallowance”+ Section 80Dclear

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Key Topics

Section 143(3)4Section 104Section 143(2)3Disallowance3Addition to Income3Section 1542Section 80D2Section 1432Deduction2Depreciation

VEERAMANI MUTHUKUMARASAMY,KADALADI vs. ITO , CIT(A) , NFAC , DELHI

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

ITA 1110/CHNY/2022[2019-2020]Status: DisposedITAT Chennai23 Aug 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1110/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Veeramani Muthukumarasamy, Vs. The Income Tax Officer, 2-1, Pullanthai, S. Keeranthai, Ward 1, Ramnad. Kadaladi 623 120, Tamil Nadu. [Pan:Ardpm4941N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Fca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.08.2023 घोषणा की तारीख /Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.10.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By One Day In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr

For Appellant: Shri R. Viswanathan, FCAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 10Section 139(1)Section 142(1)Section 143
2
Revision u/s 2632
Carry Forward of Losses2
Section 143(2)
Section 143(3)
Section 80D
Section 89(1)

80D of the Act, ₹.39,077/- and ₹.48,329/- as deduction under section 10 of the Act claiming refund of ₹.10,95,730/- out of the TDS of ₹.11,40,688/-. However, while concluding the assessment, the Assessing Officer has disallowed

MUTHIAH SHANMUGAM ,VELLORE vs. ITO, WARD - 3, VELLORE

In the result the appeal is partly allowed for statistical purposes

ITA 345/CHNY/2024[2020-21]Status: DisposedITAT Chennai03 Jul 2024AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.345/Chny/2024 िनधा"रण वष" /Assessment Years: 2020-21 Muthiah Shanmugam Income Tax Officer, No.1/245, Arapakkam Village, Ward-3, Vellore. Bapsu Nagar, Walaja Tk, Arapakkam, Vellore. [Pan: Aanps3951R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T.Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 05.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 03.07.2024

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 143(3)Section 250Section 270ASection 80CSection 80G

disallowances of Chapter-VIA deductions and interest on borrowed :- 2 -: capital. In this case in its original return the assesse had claimed deduction of Rs.1,50,000/- u/s 80C and Rs.3,509/- u/s.80G. Subsequently, the assesse revised its return of income and made claims of deduction under Chapter-VI A of Rs.8,59,500/- and interest on borrowed capital Rs.1

DCIT, CHENNAI vs. SRI POWER GENERATION (INDIA) PVT LTD., CHENNAI

In the result, the Revenue’s appeals are partly allowed for statistical purposes

ITA 1504/CHNY/2015[2011-12]Status: DisposedITAT Chennai06 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Shri J.D.Srikanth Varma, AdvocateFor Respondent: 29.08.2017
Section 143(2)Section 143(3)Section 154

section 154, claimed before the first appellate authority that instead of restricting the disallowance of depreciation to ". 19,29,271/-, the ld. CIT(A) ought to have allowed relief to this extent, being the depreciation on assets other than power generating equipments, for which details had been examined by the AO. The first appellate authority, if in doubt, could have

DCIT, CHENNAI vs. SRI POWER GENERATION (INDIA) PVT LTD, CHENNAI

In the result, the Revenue’s appeals are partly allowed for statistical purposes

ITA 1676/CHNY/2015[2011-12]Status: DisposedITAT Chennai06 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Shri J.D.Srikanth Varma, AdvocateFor Respondent: 29.08.2017
Section 143(2)Section 143(3)Section 154

section 154, claimed before the first appellate authority that instead of restricting the disallowance of depreciation to ". 19,29,271/-, the ld. CIT(A) ought to have allowed relief to this extent, being the depreciation on assets other than power generating equipments, for which details had been examined by the AO. The first appellate authority, if in doubt, could have