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 10(38)clear

Sorted by relevance

Mumbai5,567Delhi4,960Bangalore1,672Chennai1,665Kolkata1,226Ahmedabad752Jaipur651Hyderabad586Pune435Indore370Surat327Chandigarh301Raipur259Rajkot165Nagpur156Amritsar144Karnataka139Cochin131Visakhapatnam117Lucknow111Agra93Cuttack86Allahabad67Jodhpur56Ranchi56Calcutta53SC48Guwahati43Telangana42Patna32Varanasi31Panaji28Dehradun21Kerala16Jabalpur14Rajasthan3Orissa2Punjab & Haryana2A.K. SIKRI ROHINTON FALI NARIMAN1Himachal Pradesh1Tripura1H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Gauhati1

Key Topics

Section 80I6Section 804Section 139(1)3Section 1392

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

38) of section 10 or section 10 or section 10B or section 10BA or Chapter VIA exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed