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.

154 results for “disallowance”+ Section 94(4)clear

Sorted by relevance

Mumbai3,509 Delhi2,829 Bangalore1,016 Chennai835 Ahmedabad791 Kolkata741 Hyderabad495 Jaipur475 Pune455 Indore330 Surat288 Chandigarh241 Cochin154 Visakhapatnam142 Raipur134 Rajkot112 Cuttack102 Lucknow80 Amritsar62 Nagpur55 Guwahati45 Calcutta42 Karnataka42 Allahabad40 Agra31 Telangana28 Jodhpur27 Patna23 Panaji22 Dehradun21 SC17 Ranchi17 Jabalpur14 Varanasi6 Punjab & Haryana4 Kerala3 Rajasthan2 Gauhati1 ASHOK BHAN DALVEER BHANDARI1 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1

Key Topics

Section 250100 Section 143(3)51 Section 26340 Section 37(1)34 Addition to Income33 Disallowance24 Deduction17 Section 14A15 Section 80G12 Section 80J

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)

disallowing an amount of Rs.34,94,59,683 under section 40(a)(ia), IT(TP)A Nos.475 & 134/Coch/2016. 4 M/s.US

Showing 1–20 of 154 · Page 1 of 8

...

9

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)

disallowing an amount of Rs.34,94,59,683 under section 40(a)(ia), IT(TP)A Nos.475 & 134/Coch/2016. 4 M/s.US

THE KUNDAYAM SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO WARD 4, KOLLAM

In the result, appeal filed by the assessee is allowed

ITA 976/COCH/2022[2017-18]Status: DisposedITAT Cochin08 Mar 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Santosh P. Abraham, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(1)Section 143(2)Section 143(3)Section 15(1)(A)Section 40Section 80PSection 80P(2)(d)

4. The AO completed the assessment u/s 143(3) disallowing the claim under section 80P and made an addition of Rs.15,62,130/- u/s 40(a)(ia) on the ground that assessee accepted deposits from non- members also. In the absence of details, the AO treated interest paid to the non-members at 10% of the total interest paid

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

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 2010-11 4,41,01,970 4

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

4,89,30,939/- up to 31.12.2005 (viz. A.Y. 2006-07) that were disallowed from being set off by the Kerala AIT Department who levied the impugned interest. The expenses totaling Rs. 94,00,179/-as above were added by the AO to the composite (business-cum-agricultural) income and 35% of that (under Rule 7A) computed

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

4,89,30,939/- up to 31.12.2005 (viz. A.Y. 2006-07) that were disallowed from being set off by the Kerala AIT Department who levied the impugned interest. The expenses totaling Rs. 94,00,179/-as above were added by the AO to the composite (business-cum-agricultural) income and 35% of that (under Rule 7A) computed

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

4,89,30,939/- up to 31.12.2005 (viz. A.Y. 2006-07) that were disallowed from being set off by the Kerala AIT Department who levied the impugned interest. The expenses totaling Rs. 94,00,179/-as above were added by the AO to the composite (business-cum-agricultural) income and 35% of that (under Rule 7A) computed

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

4,89,30,939/- up to 31.12.2005 (viz. A.Y. 2006-07) that were disallowed from being set off by the Kerala AIT Department who levied the impugned interest. The expenses totaling Rs. 94,00,179/-as above were added by the AO to the composite (business-cum-agricultural) income and 35% of that (under Rule 7A) computed

M/S.ACUMEN CAPITAL MARKET(INDIA) LTD,ERNAKULAM vs. THE ITO, COCHIN

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

ITA 555/COCH/2015[2012-13]Status: DisposedITAT Cochin24 Mar 2017AY 2012-13

Bench: S/Shri Abraham P George, Am & George George K, Jm Acumen Capital Marketing (I) Ltd Vs The Income Tax Officer 3Rd Floor St Reddiar & /Sons Bldg Ward 1(1), Kochi Veekshanam /Road Ernakulam ( Appellant) (Respondent)

Section 143(3)Section 14ASection 263Section 43Section 5

94,800 was not considered for arriving at disallowance under Rule 8 D(iii) iii) Provision for Leave encashment amounting to Rs.83,670 not disallowed following iv) Loss on trading in shares amounting to Rs.21 ,30,564 is not considered as loss from speculation business as required under explanation to section 73. 3.1 The assessee filed reply vide letter dated

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

4. From perusal of records, the CIT noticed that the Assessment Order under Section 143(3) of the Act dated 19-02-2016 passed by the Assessing Officer was erroneous in so far as it was prejudicial to the interest of revenue for the reason that while making disallowance under Section 14A of the Act, the amount of value

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR

Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

4. In this connection, it has to be noted that the said issue, although answered against the appellant by the Tribunal in the orders impugned before us, was ultimately resolved in favour of the assessee by Supreme Court in an appeal pertaining to an earlier year as evident from the decision reported in South Indian Bank Ltd. v. Commissioner