BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

226 results for “disallowance”+ Section 58clear

Sorted by relevance

Mumbai4,524Delhi3,827Bangalore1,304Chennai1,076Kolkata991Ahmedabad904Hyderabad666Jaipur593Pune543Indore386Chandigarh353Surat251Raipur241Cochin226Visakhapatnam168Cuttack144Rajkot115Lucknow114Agra107Amritsar104Karnataka86Nagpur73Allahabad63Panaji60Calcutta46Guwahati45Ranchi45Jodhpur39Telangana38SC33Varanasi22Dehradun22Patna19Jabalpur11Kerala6Punjab & Haryana6ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1Rajasthan1A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1

Key Topics

Section 80P60Section 25059Section 143(3)48Addition to Income39Section 5634Disallowance32Deduction28Section 26322Section 2(15)21Section 153A

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)

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

Showing 1–20 of 226 · Page 1 of 12

...
19
Section 80P(2)(a)16
Exemption16

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)

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

M/S.ACUMEN CAPITAL MARKET INDIA LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 37/COCH/2018[2013-14]Status: DisposedITAT Cochin24 Sept 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 37/Coch/2018 Assessment Year : 2013-14 M/S. Acumen Capital Market Vs. The Income Tax Officer, Corporate India Ltd., Ward-1(1), Kochi. S.T. Reddiar & Sons Bldg., 3Rd Floor, Veekshanam Road, Ernakulam, Kochi-682 035. [Pan: Aabcp 6449] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri P.M. Veeramani, Ca Revenue By Shri Shantham Bose, Cit(Dr) Date Of Hearing 17/09/2018 Date Of Pronouncement 24/09/2018 O R D E R

Section 115JSection 143(3)Section 14ASection 263

58 ITR Trib 313 SB) has held that "the disallowance under section 14A read with Rule 8D could not be added

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

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

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

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

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

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

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

Disallowed 87/2016 2007-08 3,10,14,290 3,50,43,680 1,78,39,070 235/2013 2008-09 2,72,58,163 3,80,46,570 1,22,63,460 271/2013 2009-10 4,11,26,710 3,90,28,180 1,83,88,380 265/2015

M/S KARAKULAM SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 40/COCH/2020[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

58,61,604/- stood decided in favour of the assessee by virtue of order in ITA Nos.48 & 49/C/2019 dated 12.3.2019 for the very same asst year of this Hon'ble Tribunal. 9. The facts of the case for the assessment year 2015-16 are that the Assessing Officer disallowed deduction under section

M/S KARAKULAM SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeals filed by the assessee are partly allowed for statistical

ITA 57/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

58,61,604/- stood decided in favour of the assessee by virtue of order in ITA Nos.48 & 49/C/2019 dated 12.3.2019 for the very same asst year of this Hon'ble Tribunal. 9. The facts of the case for the assessment year 2015-16 are that the Assessing Officer disallowed deduction under section

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

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

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

section 145 of the I.T.Act cannot be subject matter of disallowance. Moreover, as mentioned earlier, the assessee itself had disallowed a sum of Rs.62,29,211 out of the total provision amounting to Rs.1,74,48,219 u/s 40(a)(ia) of the I.T.Act in the return of income filed by it. The DRP on its part again directed

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

disallowance was made u/s. 40(a)(ia) of the Act. The object of section 40(a)(ia) is to compel the assessee to deduct tax at source. In other words, as a precondition for claiming the expenditure otherwise allowable, the assessee has to deduct tax as required under the relevant provisions of the Act. On the contrary, the object

ACIT CORPORATE, COCHIN vs. M/S.JOY ALUKKAS (INDIA) LTD, COCHIN

In the result, the appeal of the assessee is dismissed and the appeal of the

ITA 151/COCH/2015[2010-11]Status: DisposedITAT Cochin09 Apr 2018AY 2010-11

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 143(3)Section 144CSection 144C(5)Section 253Section 36(1)Section 36(1)(iii)Section 92CSection 92C(2)

disallowances: Upward revision towards TP 4,58,99,641 adjustment with Associated Enterprises Notional interest on borrowings for 92,28,405 capital work in progress 2. Against this, the assessee has raised the following grounds before the Tribunal: 2. The Dispute Resolution Panel went wrong in treating foreign exchange loss as part of operating cost for arriving at the profit

M/S.JOY ALUKKAS INDIA P LTD,COCHIN vs. THE ACIT, COCHIN

In the result, the appeal of the assessee is dismissed and the appeal of the

ITA 190/COCH/2015[2010-11]Status: DisposedITAT Cochin09 Apr 2018AY 2010-11

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 143(3)Section 144CSection 144C(5)Section 253Section 36(1)Section 36(1)(iii)Section 92CSection 92C(2)

disallowances: Upward revision towards TP 4,58,99,641 adjustment with Associated Enterprises Notional interest on borrowings for 92,28,405 capital work in progress 2. Against this, the assessee has raised the following grounds before the Tribunal: 2. The Dispute Resolution Panel went wrong in treating foreign exchange loss as part of operating cost for arriving at the profit

KERALA GAZETTED OFFICERS CO-OPERATIVE SOCIETY LIMITED NO. T-424,TRIVANDRUM vs. THE INCOME TAX OFFICER, TRIVANDRUM

Appeal is partly allowed in above terms

ITA 203/COCH/2024[2016-17]Status: DisposedITAT Cochin25 Sept 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhkerala Gazetted Officers The Income Tax Officer Co-Op. Society Ltd. Ward - 2(1), Trivandrum Vazhuthakkdu, Thycaud Post Vs. Trivandrum 695014 [Pan: Aacak6865C] (Appellant) (Respondent)

For Appellant: Shri R. KrishnanFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 250Section 46ASection 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 80P deduction/ disallowance amounting to Rs.3,50,58,113/- representing assessee’s interest income received from Kerala State Co-operative