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.

4 results for “disallowance”+ Section 246Aclear

Sorted by relevance

Indore159Delhi137Mumbai106Bangalore53Pune40Kolkata30Chennai28Jaipur23Chandigarh19Panaji18Raipur17Hyderabad17Nagpur14Amritsar14Ahmedabad12Jodhpur5Cochin5Cuttack4Lucknow4Patna3Guwahati3Visakhapatnam2Karnataka2Agra2Allahabad1Rajkot1SC1Varanasi1Dehradun1

Key Topics

Section 1549Section 143(1)5Section 2504Section 103Disallowance3Addition to Income3Section 1442Section 133B2Section 402Section 40A(2)(b)

NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE

In the result, appeal of the assessee is allowed for statistical\npurposes

ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17
Section 10Section 10(24)Section 139(1)Section 143(1)Section 154Section 250

disallowed the exemption claim, raising a demand. A rectification application under section 154 was filed, stating the exemption was claimed under the wrong section, but it was rejected. The CIT(A) upheld the AO's order and dismissed the assessee's appeal.", "held": "The Tribunal held that the CIT(A) erred in dismissing the appeal as infructuous and not considering

NISHA DATA COM LIMITED,ROURKELA vs. INCOME TAX OFFICER WARD-3 ROURKELA, ROURKELA

2
Unexplained Cash Credit2
Cash Deposit2

In the result, both the appeals filed for AY 2011-12 and AY 2012-

ITA 173/CTK/2025[2011-12]Status: DisposedITAT Cuttack25 Jul 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

disallowed u/s. 40(a)(ia) of the Act, ₹24,84,000/- as loss on sale of investment and ₹90,20,461/- as interest as income from other sources were added and the total income was computed at ₹3,33,86,590/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who issued several notices

NISHA DATA COM LIMITED,ROURKELA vs. INCOME TAX OFFICER WARD-3 ROURKELA, ROURKELA

In the result, both the appeals filed for AY 2011-12 and AY 2012-

ITA 174/CTK/2025[2012-13]Status: DisposedITAT Cuttack25 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

disallowed u/s. 40(a)(ia) of the Act, ₹24,84,000/- as loss on sale of investment and ₹90,20,461/- as interest as income from other sources were added and the total income was computed at ₹3,33,86,590/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who issued several notices

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

ITA 282/CTK/2024[2015-2016]Status: HeardITAT Cuttack04 Sept 2024AY 2015-2016

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

For Appellant: Shri Anil Kumar Agrawala, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 147Section 148Section 151(1)Section 151(2)Section 250Section 251(1)(a)Section 40A(2)(b)

Section 40A(2)(b) of the Act are not applicable. For this proposition, he placed reliance on the judgment of the Hon’ble Bombay High Court in the case of CIT Vs. Manjara Shetkari Sahakari Sakhar Karkhana Ltd., reported in 301 ITR 191 (2008) and prayed that the 10 & CO No.04/CTK/2024 satisfaction recorded that no disallowance was made u/s.40A