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399 results for “disallowance”+ Section 220(2)clear

Sorted by relevance

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Key Topics

Addition to Income72Section 143(3)64Disallowance46Section 153A41Section 14739Section 6839Section 14831Section 153C27Section 14A26Section 263

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

Section 14A was fulfilled. In such eventuality the AO is required by the mandate of Rule 8D to follow Rule 8D(2). Clauses 1, 2 and 3 detail the methodology to be adopted. Clauses are of importance, they read as follows: The AO, instead of adoptins the averase value of investment of which income is not part of the total

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Showing 1–20 of 399 · Page 1 of 20

...
21
Deduction19
Reassessment13
ITA 2175/DEL/2017[2013-14]Status: Disposed
ITAT Delhi
29 Nov 2023
AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 677/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

220-262 of Paper Book Vol-2) striking down the ICDS as ultra vires the provisions of the Act, being in excess of delegated legislation. Section 43CB was inserted in the Act with a view to provide legal sanction to the provisions of ICDS III and ICDS IV. 20. A perusal of section 43CB would show that the same

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

220-262 of Paper Book Vol-2) striking down the ICDS as ultra vires the provisions of the Act, being in excess of delegated legislation. Section 43CB was inserted in the Act with a view to provide legal sanction to the provisions of ICDS III and ICDS IV. 20. A perusal of section 43CB would show that the same

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 715/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

220-262 of Paper Book Vol-2) striking down the ICDS as ultra vires the provisions of the Act, being in excess of delegated legislation. Section 43CB was inserted in the Act with a view to provide legal sanction to the provisions of ICDS III and ICDS IV. 20. A perusal of section 43CB would show that the same

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 714/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

220-262 of Paper Book Vol-2) striking down the ICDS as ultra vires the provisions of the Act, being in excess of delegated legislation. Section 43CB was inserted in the Act with a view to provide legal sanction to the provisions of ICDS III and ICDS IV. 20. A perusal of section 43CB would show that the same

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 713/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

220-262 of Paper Book Vol-2) striking down the ICDS as ultra vires the provisions of the Act, being in excess of delegated legislation. Section 43CB was inserted in the Act with a view to provide legal sanction to the provisions of ICDS III and ICDS IV. 20. A perusal of section 43CB would show that the same

NIKESH ARORA,GURGAON vs. DCIT, INTERNATIONAL TAXATION, GURGON

In the result, appeal is allowed in the terms indicated above

ITA 1008/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Jul 2024AY 2017-18

Bench: We Proceed To Deal With The Substantive Issues Arising

Section 143(3)Section 144C(13)Section 2

section 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’), pertaining to assessment year 2017-18, AY: 2017-18 in pursuance to directions of learned Dispute Resolution Panel (DRP). 2. Before we proceed to deal with the substantive issues arising in the appeal, it is necessary to observe, a complaint dated 07.04.2023 addressed to the President, Income

LT FOODS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

ITA 6221/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT- DR
Section 142Section 143(3)Section 14ASection 80ISection 92C

220/- as against returned income of Rs. 2,45,71,610/- (after disallowing deduction under chapter VIA). The additions made are unjust, unlawful, bad in law, without jurisdiction and are also highly excessive. On Transfer Pricing 4. That the reference made to the TPO is illegal and bad in law and the order passed u/s 92CA(3) is illegal

RANBIR SINGH SOROUT,FARIDABAD vs. ITO,WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

ITA 52/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

220/- of Employee Contribution of PF & ESI under section 37(1) of the Income Tax Act, 1961 which is uncalled for, based on surmises and conjectures and bad in law.” 2. Ld. Counsel for the assessee, at the outset, submits that in all these assessment years while processing the intimation u/s 143(1) of the Act disallowance

RANBIR SINGH SOROUT,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

ITA 54/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Aug 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

220/- of Employee Contribution of PF & ESI under section 37(1) of the Income Tax Act, 1961 which is uncalled for, based on surmises and conjectures and bad in law.” 2. Ld. Counsel for the assessee, at the outset, submits that in all these assessment years while processing the intimation u/s 143(1) of the Act disallowance

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

disallowances have been made by the assessing officer without considering the relevant submissions and detailed documentary evidences placed on record by the appellant, despite the specific directions of the DRP. Further, the documentary evidences have not been controverted by the assessing officer before making the additions. 41. In fact, the appellant had, during the course of assessment proceedings even offered

MOHSIN ALI VAKIL,NEW DELHI vs. ACIT, CIRCLE-26(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 6763/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Jun 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.6763/Del/2018 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Mohsin Ali Vakil Acit D-36 (Basement), Vs. Circle 26(1) South Extension, Part-Ii, New Delhi. New Delhi. Pan No. Aaxpv2510R अपीलाथ" Appellant ""यथ"/Respondent

Section 14A

220/- u/s 14A of the Income Tax Act, 1961 @ 0.50% on the average investment in the AY 2015-16 on the following investments. Particulars 31.03.2015 31.03.2014 Equity shares (Quoted) 2,55,470 2,55,314 Mutual Fund 9,56,54,816 2,07,22,377 9,59,10,286 2,09,77,691 8. That no dividend was received

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

Disallowance of business expenditure on account of non- deduction of tax on payment to resident payee …………………………………. (Not reproduced as not relevant) III. Fee and penalty for delay in furnishing of TDS/TCS Statement and penalty for incorrect information in TDS/TCS Statement As per the existing provisions of the Income-tax Act, a deductor is required to furnish a periodical TDS statement

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

Disallowance of business expenditure on account of non- deduction of tax on payment to resident payee …………………………………. (Not reproduced as not relevant) III. Fee and penalty for delay in furnishing of TDS/TCS Statement and penalty for incorrect information in TDS/TCS Statement As per the existing provisions of the Income-tax Act, a deductor is required to furnish a periodical TDS statement

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6296/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 41(2) and 43(6) of the Act [CITA fails]. This ground by the assessee is allowed and similar grievance in revenue’s appeal is dismissed.” 29. By respectfully following the order of the Co-ordinate bench of the Tribunal for A.Y 2010-11 (supra) the disallowance sustained by the CIT(A) on account of deposits from customers

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6506/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 41(2) and 43(6) of the Act [CITA fails]. This ground by the assessee is allowed and similar grievance in revenue’s appeal is dismissed.” 29. By respectfully following the order of the Co-ordinate bench of the Tribunal for A.Y 2010-11 (supra) the disallowance sustained by the CIT(A) on account of deposits from customers