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32 results for “disallowance”+ Section 272(1)(d)clear

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Key Topics

Section 14A46Addition to Income25Section 143(3)22Section 36(1)(vii)21Disallowance17Section 36(1)(viia)14Deduction12Section 36(1)(iii)10Section 37

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 10ASection 139(1)Section 143(1)

D E R PER LALIET KUMAR, JM: The appeal and cross-objection filed by the Revenue for A.Y. 2019-20 arise from the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi DBS Technology Services India Private Limited. dated 25.01.2023 invoking proceedings under section 143(1) of the Income Tax Act, 1961 (in short

Showing 1–20 of 32 · Page 1 of 2

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Section 143(1)9
Section 1329
Search & Seizure8

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 460/HYD/2023[2011-12]Status: DisposedITAT Hyderabad29 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 461/HYD/2023[2012-13]Status: DisposedITAT Hyderabad29 Jul 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 241/HYD/2018[2009-10]Status: DisposedITAT Hyderabad29 Jul 2024AY 2009-10

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 463/HYD/2023[2014-15]Status: DisposedITAT Hyderabad29 Jul 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 462/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Jul 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 464/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 1796/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Jul 2024AY 2008-09

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 684/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 685/HYD/2020[2018-19]Status: DisposedITAT Hyderabad04 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 681/HYD/2020[2012-13]Status: DisposedITAT Hyderabad04 Sept 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 682/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 683/HYD/2020[2016-17]Status: DisposedITAT Hyderabad04 Sept 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

UOH STAFF COOPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 469/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-2022

Bench: the Ld. CIT(A). Before the Ld. CIT(A), the assessee has reiterated its arguments made before the A.O. and claimed that interest earned from fixed deposit with the nationalized banks is also eligible for claiming deduction under Section 80P(2)(a)(i) or Section 80P(2)(d) of the Act because the interest received is forming part of business of the assessee and therefore the same cannot be disallowed under Section 80P(2)(a)(i) of the Act. The Ld. CIT(A), after considering the submissions of the

For Appellant: Shri K. Saikiran, C.AFor Respondent: Ms. P. Sumitha. Sr. A.R
Section 80P(2)(a)Section 80P(2)(d)

272, rejected the explanation of the assessee and made addition of Rs. 2,14,662/- towards interest earned from fixed deposit with the nationalized banks under Section 80P(2)(d) of the Act. 3. Aggrieved by the assessment order, the assessee preferred appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee has reiterated its arguments made

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

disallowed U/s.40A(3) and is added to the total income of the assessee. 14.1 On appeal, the ld.CIT(A) had decided the issue at pages 70 to 74 of the order wherein he observed as under : “The claim of the appellant that the payments have been made by the M/s. DLF group is false and completely unsubstantiated and no confirmation

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

ITA 708/HYD/2022[2016-17]Status: DisposedITAT Hyderabad06 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: [Through Hybrid Hearing]For Respondent: MS. M. Narmada, CIT-DR
Section 115JSection 92C

272/- in respect of interest paid on CCDs by applying an ad-hoc interest rate of 4.75% being 50% of coupon rate of 9.5% paid by the appellant company on CCDs. Similarly, the TPO had also made adjustment of Rs.69,23,12,130/- towards interest paid on External Commercial Borrowings [in short “ECBs”] by adopting LIBOR plus 200 basis points

CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 37

D E R PER L.P. SAHU, A.M.: This appeal filed by the Assessee is directed against CIT(A) - 1, Hyderabad’s order dated 04/09/2018 for AY 2013-14 involving proceedings u/s 143(3) of the Income- Tax Act, 1961; in short “the Act”. 2. Briefly, the facts of the case are that the assessee filed its return of income

ADAMA INDIA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(3), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2314/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15 Adama India Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(3), Hyderabad. Pan – Aabcm 09294F (Appellant) (Respondent) Assessee By : Shri Raghunathan S. Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 09-04-2019 Date Of Pronouncement : 03-07-2019 O R D E R

For Appellant: Shri Raghunathan SFor Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(2)Section 143(3)Section 92CSection 92C(1)

section 14A of the Act read with Rule 8D of the Income-tax Rules, 1962 (‘the Rules’) for disallowing interest expenditure amounting to Rs. 29,15,240/- without appreciating the fact that thee assessee has not incurred any expenditure which is directly attributable towards investments in mutual funds. 6. The ld. AO has erred in initiating penalty proceedings

MATRIX ENPORT HOLDINGS PRIVATE LIMITED, SECUNDERABAD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

In the result, appeal of assessee is allowed

ITA 15/HYD/2017[2012-13]Status: DisposedITAT Hyderabad08 Jun 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Matrix Enport Holdings Pvt. Vs. Asst. Commissioner Of Ltd., Secunderabad Income-Tax, Circle – 16(2), Hyderabad. Pan – Aafcm 4926R

For Appellant: Shri K.A. Sai PrasadFor Respondent: Shri M. Naveen
Section 143(1)Section 143(2)Section 143(3)Section 14A

D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order dated 25/10/2016 of CIT(A) – 4, Hyderabad for AY 2012-13. 2. Briefly the facts of the case are, assessee, an investment holding company, filed its return of income for the AY 2012-13 on 13/12/2012 declaring loss

SGD PHARMA INDIA PRIVATE LIMITED,,HYDERABAD vs. ITO WARD-3(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 477/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita-Tp Nos.130 & 447/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S. Sgd Pharma India Vs. Dy.Cit/I.T.O Private Limited, Ward/Circle 3 (1) Mahabubnagar Hyderabad Pan:Aadcc7815K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Smt. K. Haritha, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2025 घोषणा की तारीख/Pronouncement: 21/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Smt. K. Haritha, CIT(DR)
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 43BSection 92C

D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA-TP Nos.130 & 447/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/s. SGD Pharma India Vs. Dy.CIT/I.T.O Private Limited, Ward/Circle 3 (1) Mahabubnagar Hyderabad PAN:AADCC7815K (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Aliasgar Rampurwala, CA राज" व "ारा/Revenue by:: Smt. K. Haritha, CIT(DR) सुनवाई की