Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

593 results for “disallowance”+ Section 13(8)clear

Sorted by relevance

Mumbai12,527 Delhi10,942 Bangalore3,802 Chennai3,579 Kolkata3,023 Ahmedabad2,508 Pune2,236 Hyderabad1,743 Jaipur1,500 Chandigarh994 Surat981 Indore918 Raipur594 Cochin593 Visakhapatnam552 Cuttack485 Karnataka430 Rajkot420 Amritsar407 Nagpur370 Lucknow278 Agra187 Panaji170 Jodhpur163 Guwahati148 Ranchi133 Telangana122 Allahabad116 SC111 Patna90 Dehradun76 Calcutta68 Jabalpur43 Kerala38 Varanasi33 Punjab & Haryana12 Rajasthan10 Orissa7 Himachal Pradesh6 A.K. SIKRI ROHINTON FALI NARIMAN5 Gauhati2 D.K. JAIN JAGDISH SINGH KHEHAR1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 Tripura1 Uttarakhand1 MADAN B. LOKUR S.A. BOBDE1 H.L. DATTU S.A. BOBDE1

Key Topics

Section 14A106 Section 143(3)67 Disallowance57 Section 80P47 Deduction43 Section 26341 Section 4040 Addition to Income35 Section 25032 Section 54F

THE CHOICE FOUNDATION,COCHIN vs. THE ACIT, COCHIN

In the result, appeal filed by the assessee is allowed

ITA 20/COCH/2017[2010-11]Status: DisposedITAT Cochin29 Jan 2018AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. K.M.JoseFor Respondent: Sri. A.Dhanaraj, Sr.DR

Section 11Section 11(1)(d)Section 13(8)Section 143(1)Section 143(3)Section 147Section 148Section 2Section 2(15)Section 2(24)(ii)

Showing 1–20 of 593 · Page 1 of 30

...

32

Section 32(1)(iia)30

8 M/s.The Choice Foundation. in the case of CIT v. Alagendran Finance Ltd. [(2007) 293 ITR 1 (SC)] for the above contention. 4.1 On merits, it was contended that there is no error at all in the order passed u/s 143(3) r.w.s. 147 of the I.T.Act. According to the learned AR, the donation are voluntary contributions and the donors

M/S.ILAHIYA TRUST,MUVATTUPUZHA,ERNAKULAM vs. THE ACIT,(EXEMPTION), KOCHI

In the result, the appeal and stay application filed by the assessee are dismissed

ITA 313/COCH/2018[2012-13]Status: DisposedITAT Cochin24 Oct 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.T.M.SreedharanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 11Section 13(1)(c)Section 13(3)Section 143(2)Section 40

13(1)(c) of the I.T.Act. Therefore, the CIT(A) is justified in directing the A.O. to treat an amount of Rs.72,45,000 as advance as income of the assessee. The assessee was paying interest on borrowings, and therefore, notional interest at the rate of 18% on the advance of Rs.72,45,000 was rightly brought

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 402/COCH/2020[2013-14]Status: DisposedITAT Cochin24 Feb 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 400/COCH/2020[2010-11]Status: DisposedITAT Cochin24 Feb 2022AY 2010-11

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 403/COCH/2020[2014-15]Status: DisposedITAT Cochin24 Feb 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

ITA 404/COCH/2020[2016-17]Status: DisposedITAT Cochin24 Feb 2022AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

ITA 401/COCH/2020[2012-13]Status: DisposedITAT Cochin24 Feb 2022AY 2012-13

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Anil D. Nair& Smt. Telma

Section 143(3)Section 14ASection 92C

13, Appeal No. CIT(A), Kochi-1/10169/2016-17 for ay:2013-14, Appeal No. CIT(A),Kochi-1/10558/2016-17 for ay: 2014-15 andAppeal No. CIT(A), Kochi-1/10200/2018-19 for ay:2016-17 , all passed by learnedCommissioner of Income Tax (Appeals), Kochi-1(hereinafter called "theCIT(A)"),the appellate proceedingshad arisen before learned CIT(A) from separate assessment orders

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

8- Consequential levy of interest under section 234B of the Act. 8.1 On the facts and circumstances of the case, the learned DC IT and DRP have erred confirming the consequential levy of interest under section 2348 of the Act at Rs.5,60,56,5l0. Ground No.9 - Consequential levy of interest under section 2340 and 244A

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR

Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

8- Consequential levy of interest under section 234B of the Act. 8.1 On the facts and circumstances of the case, the learned DC IT and DRP have erred confirming the consequential levy of interest under section 2348 of the Act at Rs.5,60,56,5l0. Ground No.9 - Consequential levy of interest under section 2340 and 244A

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

8-2011] (Bom.) iv. Yatish Trading Co. (P.) Ltd. v. Asstt. CIT [2011] 129 ITD 237/9 taxmann.com 164 (Trib.)(Mum.) v. Maruti Udyog Ltd. v. Dy. CIT [2005] 92 ITD 119 (Trib.) (Delhi.) vi. Paranjape Autocast (P) Ltd. v. Dy. CIT [IT Appeal Nos. 1090 & 1091 (Trib) (Pune) of 2010, dated 25-6-2012] vii. ITO v. Strides Arcolab

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

8-2011] (Bom.) iv. Yatish Trading Co. (P.) Ltd. v. Asstt. CIT [2011] 129 ITD 237/9 taxmann.com 164 (Trib.)(Mum.) v. Maruti Udyog Ltd. v. Dy. CIT [2005] 92 ITD 119 (Trib.) (Delhi.) vi. Paranjape Autocast (P) Ltd. v. Dy. CIT [IT Appeal Nos. 1090 & 1091 (Trib) (Pune) of 2010, dated 25-6-2012] vii. ITO v. Strides Arcolab

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

8-2011] (Bom.) iv. Yatish Trading Co. (P.) Ltd. v. Asstt. CIT [2011] 129 ITD 237/9 taxmann.com 164 (Trib.)(Mum.) v. Maruti Udyog Ltd. v. Dy. CIT [2005] 92 ITD 119 (Trib.) (Delhi.) vi. Paranjape Autocast (P) Ltd. v. Dy. CIT [IT Appeal Nos. 1090 & 1091 (Trib) (Pune) of 2010, dated 25-6-2012] vii. ITO v. Strides Arcolab

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024

Section 115JSection 143(3)Section 80I

8-2011] (Bom.) iv. Yatish Trading Co. (P.) Ltd. v. Asstt. CIT [2011] 129 ITD 237/9 taxmann.com 164 (Trib.)(Mum.) v. Maruti Udyog Ltd. v. Dy. CIT [2005] 92 ITD 119 (Trib.) (Delhi.) vi. Paranjape Autocast (P) Ltd. v. Dy. CIT [IT Appeal Nos. 1090 & 1091 (Trib) (Pune) of 2010, dated 25-6-2012] vii. ITO v. Strides Arcolab

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 393/COCH/2023[2011-12]Status: DisposedITAT Cochin13 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 397/COCH/2023[2015-16]Status: DisposedITAT Cochin13 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 394/COCH/2023[2012-13]Status: DisposedITAT Cochin13 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 396/COCH/2023[2014-15]Status: DisposedITAT Cochin13 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 399/COCH/2023[2017-18]Status: DisposedITAT Cochin13 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

ITA 395/COCH/2023[2013-14]Status: DisposedITAT Cochin13 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

Section 36(1) (vii)of the Act, in consonance, with Vijaya Bank (supra) and the declaration made therein. The income tax appeals are partly allowed.” 8. We thus restore the assessee’s instant sec.36(1)(vii) disallowance back to the Assessing Officer for afresh verification in light of “Vijay Bank” and the relevant write off in the balance sheet

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 33/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin

Section 147Section 14ASection 154

8 8.1. Accordingly the ground raised by assessee stands allowed.” Placing reliance on the above judgment, it was submitted that in the case of bank where shares are to be regarded as stock-in-trade no expenditure could be disallowed u/s.14A of the Act. (iv) It was submitted that when sufficient surplus funds are available, investments made out of such