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3 results for “disallowance”+ Section 18Aclear

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SC4Delhi3Cochin1Bangalore1Hyderabad1Mumbai1Chennai1

Key Topics

Section 43(5)3Section 80I3Section 732Section 432Section 143(3)2

CIT V vs. NASA FINELEASE P LTD.

ITA/647/2012HC Delhi06 Sept 2013
Section 260ASection 43Section 43(5)Section 43(5)(d)Section 5Section 73

disallowed. 5. CIT (Appeals) observed that Section 43(5)(d) was operative in the assessment year 2006-07, but the Rule 6 DDA and Rule DDB were notified on 1st July, 2005 and subsequently the two stock exchanges i.e. National Stock Exchange and Bombay Stock Exchange were notified with effect from 25th January, 2006. Hence, the derivative transactions between July

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: Disposed
ITAT Delhi
31 Mar 2022
AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

disallowance of Rs.3,88,42,025/- by rejecting the claim of deduction under section 80IA made by the assessee. 2.1. The Assessee challenged the order of the Ld. CIT(A) who allowed the claim of deduction under section 80IA. On appeal by the Revenue the Tribunal vide ITA.No.1920/Del./2013 order dated 13.01.2016 dismissed the appeal filed by the Revenue

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

ITA 2758/DEL/2015[2007-08]Status: DisposedITAT Delhi07 May 2025AY 2007-08

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)

18A shall be granted refund of the tax [(excluding additional tax)] paid on purchase of taxable goods so manufactured; - Subject to the provisions of section 11, the eligible unit shall- (i) not claim tax credit of the amount equivalent to the amount of refund granted under clause (a) of this sub- rule; (ii) claim tax credit of additional tax paid