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4 results for “disallowance”+ Section 119(2)(c)clear

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Key Topics

Section 143(3)8Section 107Section 80I3Section 234C2Section 143(2)2Section 1192Section 1432Permanent Establishment2Survey u/s 133A2

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 143(3)Section 234C

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

ITA 873/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13
Section 143(3)
Deduction2
Section 234C

c) on page 12 of the draft order. The AO has considered the clarification given by the assessee about the percentage of completion method followed by it and has rejected. However, no reasons have been given by the AO to reject then assessee's reply and to adopt the revenue as per the invoices for working out the 'Inside-India

KEVIN INTERNATIONAL,HARIDWAR vs. DCIT, CIRCLE HARIDWAR, HARIDWAR

In the result, the appeal of the assessee is allowed

ITA 5363/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing) M/S. Kevin International, Vs. Dy. Cit, C/O. Balesh Bhargava-Adv, Circle, Haridwar 56, Niranajani Akhara, Mayapur, Haridwar (Appellant) (Respondent) Pan: Aajfk4514C

For Appellant: Shri. K. K. Juneja, AdvFor Respondent: Smt Poonam Sharma, Add. CIT
Section 119Section 143Section 143(2)Section 143(3)Section 80I

disallowing the claim of deprecation f Rs. 3,82,226/- on the fixed assets purchased during the year and also on fixed assets purchased in previous years and confirming the same and ignoring the fact that the assessment of the appellant for the immediate preceding assessment year had also been completed

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

ITA 725/DEL/2017[2013-14]Status: DisposedITAT Dehradun19 Mar 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

Section 10Section 142(1)Section 143(3)Section 148Section 234A

2. That, Ld. CIT(A) and Ld Assessing Officer erred in holding that the appellant was not established by the a central, state or provisional act, both the Ld. A.O. and the CIT(A) erred in justifying that: a. That Uttarakhand Purv Sainik Kalyan Nigam Limited was established by Government of Uttarakhand for welfare and economic upliftment of ex-serviceman