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6 results for “disallowance”+ Section 282A(1)clear

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Mumbai19Chandigarh7Delhi6Bangalore5Rajkot2Hyderabad2Jodhpur1Ahmedabad1

Key Topics

Section 14A16Section 1487Addition to Income5Section 37(1)4Deduction4Disallowance4Section 143(3)2Section 144C(13)2Section 1472Section 143(2)

THE GOLDEN STATE CAPITAL PTE LTD,SINGAPORE vs. DCIT CIRCLE 3(1)(1), INTERNATIONAL TAXATION, DELHI

ITA 1686/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganeshthe Golden State Capital Pte Ltd, Vs. Dcit, 31, Tanglin Road, #03,-04, St. Circle-3(1)(1), Regis Residences, Singapore, International Taxation, Singapore, Singapore, 247912 Delhi (Appellant) (Respondent) Pan: Aagct8026Q Assessee By : Shri Deepak Chopra, Adv Shri Anmol, Adv Shri Priya, Adv Revenue By: Shri Vizay B. Vasanta, Cit Dr Date Of Hearing 31/05/2023 Date Of Pronouncement 23/08/2023

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 282A(1)

section 282A(1) of the ITA read with Rule 127A(1)(b) of the Income-tax Rules, 1962. Re: Short term capital gains of INR 1,92,63,473/- on account of sale of shares of Dr. Fresh Healthcare Pvt. Ltd. by the Appellant. 6. That the AO grossly erred in denying the Appellant the benefits of India - Singapore Double

2

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2722/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

disallowance u/s.14A r.w.r. 8D made while computing income of the assessee. The grounds raised by the assessee are allowed. 6. Now, we take up the Revenue’s appeal for A.Y.2013-14 in ITA No.2890/Del/2025 wherein the revenue raised the following grounds of appeal :- “1. Whether on facts & circumstances of the case, the Ld, CIT(A) was correct in law in holding

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2721/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

disallowance u/s.14A r.w.r. 8D made while computing income of the assessee. The grounds raised by the assessee are allowed. 6. Now, we take up the Revenue’s appeal for A.Y.2013-14 in ITA No.2890/Del/2025 wherein the revenue raised the following grounds of appeal :- “1. Whether on facts & circumstances of the case, the Ld, CIT(A) was correct in law in holding

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2720/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

disallowance u/s.14A r.w.r. 8D made while computing income of the assessee. The grounds raised by the assessee are allowed. 6. Now, we take up the Revenue’s appeal for A.Y.2013-14 in ITA No.2890/Del/2025 wherein the revenue raised the following grounds of appeal :- “1. Whether on facts & circumstances of the case, the Ld, CIT(A) was correct in law in holding

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2723/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

disallowance u/s.14A r.w.r. 8D made while computing income of the assessee. The grounds raised by the assessee are allowed. 6. Now, we take up the Revenue’s appeal for A.Y.2013-14 in ITA No.2890/Del/2025 wherein the revenue raised the following grounds of appeal :- “1. Whether on facts & circumstances of the case, the Ld, CIT(A) was correct in law in holding

REENA MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE 31, NEW DELHI

The appeal is allowed in favour of the assessee on this additional

ITA 2021/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 10(38)Section 132Section 143(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 292BSection 68

disallowing claim of exemption of Rs.80.59.224/- u/s 10(38) of IT Act on long term capital gain on the premise that other investors in the Yamini Investment Co Ltd had indulged in claiming ingenuine LTCG arising out of price manipulation in the above scrip in question. Ground No.2 "The authorities below have erred in law in making/confirming the addition