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.

4 results for “disallowance”+ Section 56clear

Sorted by relevance

Mumbai4,858Delhi4,060Bangalore1,566Chennai1,432Kolkata1,061Ahmedabad998Hyderabad607Jaipur524Pune379Indore357Chandigarh327Cochin270Surat259Raipur193Nagpur176Rajkot149Amritsar140Cuttack123Lucknow123Visakhapatnam117Agra103Karnataka84Panaji66Jodhpur63Guwahati58Allahabad55Calcutta55Ranchi36SC36Patna35Varanasi31Telangana29Dehradun26Jabalpur18Kerala13Orissa6Himachal Pradesh4Punjab & Haryana4Rajasthan2

Key Topics

Section 809Section 43D4Addition to Income3Section 362Section 1452Deduction2

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/83/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

56 ITR 198 (SC). In fact, State Bank of Travancore v. CIT (1986) 158 ITR 102 (SC) has already been distinguished in the case of Keshavji Ravji and Co. v. CIT (1990) 182 ITR 1 (SC) by a Bench of three judges in a similar fashion. It is held only as laying down that a circular cannot alter the provisions

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

56 ITR 198 (SC). In fact, State Bank of Travancore v. CIT (1986) 158 ITR 102 (SC) has already been distinguished in the case of Keshavji Ravji and Co. v. CIT (1990) 182 ITR 1 (SC) by a Bench of three judges in a similar fashion. It is held only as laying down that a circular cannot alter the provisions

M/s J C International vs. Deputy Commissioner Of Income Tax , Circle Parwanoo

The appeal is allowed in the aforesaid

ITA/2/2025HC Himachal Pradesh04 Jun 2025

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 80

56,17,200/- as aforesaid. 4. The Assessing Officer vide order dated 29.01.2016, held that the condition of substantial expansion under Section ( 2025:HHC:17886 ) 3 80-IC was applicable only for those units that existed and were operational as on 07.01.2003 (being the first date of window period specified in Section 80-IC as also the first date

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

ITA/56/2008HC Himachal Pradesh31 Dec 2024

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

Section 260Section 37Section 37(1)

56 of 2008, 57 of 2008, 54 of 2009 and 20 of 2011 Reserved on: 21.12.2024 Date of decision : 31.12.2024. H.P. State Civil Supplies Corporation Ltd. ...Appellant. Versus Asstt. Commissioner of Income Tax &another ...Respondents Coram: The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Satyen Vaidya, Judge. Whether approved for reporting?1Yes