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5 results for “disallowance”+ Section 10Bclear

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Key Topics

Section 143(1)13Section 80I9Section 808Section 2506Section 139(9)4Section 80A4Section 801E4Deduction4Section 112Exemption

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

10B or section 10BA, in relation to the profits and gains of the undertaking." It was also on record that no other deduction was ever claimed in any of the years nor allowed. It was on record that there were losses in all years upto AY. 2021-22. The copy of computation and acknowledgement of the return

2
Natural Justice2

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

disallowance of deduction claimed u/s 80IC of the Act. 9. In the result, the appeal of the assessee is allowed.” 7. We have gone through the above decision of this Tribunal and find that the same is squarely applicable on the issue raised before us and therefore, respectfully following the same, we allow the ground no.3 raised by the assessee

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

disallowance of deduction claimed u/s 80IC of the Act. 9. In the result, the appeal of the assessee is allowed.” 7. We have gone through the above decision of this Tribunal and find that the same is squarely applicable on the issue raised before us and therefore, respectfully following the same, we allow the ground no.3 raised by the assessee

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

10B having been uploaded on 30.09.2022, the ld. CIT(A) ought to have hold that the ld. A0 was not justified in not allowing statutorily allowable exemption under section 11 and 12 of the Act. 6. For that the ld. Addl. CIT(A) was not justified in arbitrarily not allowing benefits of sections 11/12 of the Act to the assessee

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 240/GTY/2024[2017-18]Status: DisposedITAT Guwahati26 Mar 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Mahabir PrasadFor Respondent: Shri Kausik Ray, JCIT
Section 11Section 139(1)Section 143Section 250

section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2017-18. Page 1 of 4 ITA NO. 240 / GTY / 2024 Uttam Kumar Chetia -Vs- The ITO, Ward-1 (3), Dibrugarh AY: 2017-18 2. The grounds of appeal of the assessee are as under:- (i) On the facts