BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “disallowance”+ Section 260clear

Sorted by relevance

Mumbai1,190Delhi809Karnataka536Bangalore249Chennai234Kolkata199Telangana95Jaipur93Ahmedabad83Hyderabad45Pune44Calcutta39Chandigarh37Surat34Visakhapatnam34Lucknow31Rajkot29Raipur28Indore23Nagpur19Cuttack18SC16Cochin15Varanasi12Punjab & Haryana9Jodhpur8Amritsar8Patna7Kerala7Dehradun4Rajasthan3Panaji3Orissa3Ranchi2Himachal Pradesh2H.L. DATTU S.A. BOBDE1Bombay1Guwahati1RANJAN GOGOI PRAFULLA C. PANT1Allahabad1Andhra Pradesh1Jabalpur1Uttarakhand1J&K1Agra1

Key Topics

Section 158B7Section 1322

COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B

disallowed under Section 260 of the Income Tax Assessment Act, 1936(Cth). The Court held that under a literal interpretation