Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

1,114 results for “disallowance”+ Section 28clear

Sorted by relevance

Mumbai7,782 Delhi6,824 Bangalore2,400 Chennai2,061 Kolkata1,959 Ahmedabad1,706 Pune1,271 Hyderabad1,114 Jaipur1,016 Indore600 Chandigarh562 Surat481 Raipur355 Visakhapatnam337 Cochin330 Rajkot268 Amritsar262 Cuttack260 Karnataka243 Nagpur243 Lucknow197 Agra138 Guwahati103 Jodhpur100 Panaji80 SC79 Ranchi79 Telangana79 Allahabad72 Calcutta70 Patna63 Dehradun45 Jabalpur35 Varanasi33 Kerala23 Punjab & Haryana9 Rajasthan4 Himachal Pradesh4 Orissa4 A.K. SIKRI ROHINTON FALI NARIMAN3 A.K. SIKRI N.V. RAMANA1 MADAN B. LOKUR S.A. BOBDE1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 Tripura1 ASHOK BHAN DALVEER BHANDARI1 H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income81 Section 143(3)75 Section 153B73 Disallowance52 Section 153A44 Section 80I44 Section 6834 Section 153C32 Section 14A31 Deduction

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMSRI BUILDERS , SECUNDERABAD

In the result, the appeal of the Revenue for A

ITA 1897/HYD/2018[2010-11]Status: DisposedITAT Hyderabad13 Mar 2025AY 2010-11

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Ble

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Smt. M. Narmada, CIT-DR

Section 132Section 153ASection 28

Section 28(iv) of the Act, for A.Y. 2010-11 on substantial basis, any protective addition made towards said income and consequent disallowance

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Showing 1–20 of 1,114 · Page 1 of 56

...

29

Search & Seizure19

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

disallow 30% of the said expenditure under Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

disallow 30% of the said expenditure under Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

disallow 30% of the said expenditure under Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted TDS of Rs. 1,28

CHINTALAPATI HOLDINGS PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

ITA 1730/HYD/2016[2011]Status: DisposedITAT Hyderabad16 Jan 2023

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Kumar Aditya, DR

disallowable under section 14A of the Act read with rule 8D of the Rules, shall not exceed the interest expenditure debited to P&L Account plus administrative expenditure reduced by the interest allowed under the head ‘business’. 17. On the aspect of section 14A by the learned CIT(A), argument of learned AR is threefold. Firstly, according

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

ITA 386/HYD/2015[2010-11]Status: DisposedITAT Hyderabad16 Jan 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Kumar Aditya, DR

disallowable under section 14A of the Act read with rule 8D of the Rules, shall not exceed the interest expenditure debited to P&L Account plus administrative expenditure reduced by the interest allowed under the head ‘business’. 17. On the aspect of section 14A by the learned CIT(A), argument of learned AR is threefold. Firstly, according

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

ITA 385/HYD/2015[2011-12]Status: DisposedITAT Hyderabad16 Jan 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Kumar Aditya, DR

disallowable under section 14A of the Act read with rule 8D of the Rules, shall not exceed the interest expenditure debited to P&L Account plus administrative expenditure reduced by the interest allowed under the head ‘business’. 17. On the aspect of section 14A by the learned CIT(A), argument of learned AR is threefold. Firstly, according

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12

Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

Section 143(3) dated 18.03.2014, the A.O. had disallowed Rs. 56,98,338/- towards foreign exchange fluctuation loss and the assessee has not challenged the said disallowance. However, while computing the total income, only Rs. 5,69,838/- was added and therefore, income to the extent of Rs. 51,28

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)

Section 36(1)(iii) of the Income Tax Act, 1961. 26. The assessee carried the matter in appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that the interest paid on customers' advance is wholly and exclusively incurred for the purpose of business and further, the assessee has paid interest on customers' advance

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)

Section 36(1)(iii) of the Income Tax Act, 1961. 26. The assessee carried the matter in appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that the interest paid on customers' advance is wholly and exclusively incurred for the purpose of business and further, the assessee has paid interest on customers' advance

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)

Section 36(1)(iii) of the Income Tax Act, 1961. 26. The assessee carried the matter in appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that the interest paid on customers' advance is wholly and exclusively incurred for the purpose of business and further, the assessee has paid interest on customers' advance

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)

Section 36(1)(iii) of the Income Tax Act, 1961. 26. The assessee carried the matter in appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that the interest paid on customers' advance is wholly and exclusively incurred for the purpose of business and further, the assessee has paid interest on customers' advance

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)

Section 36(1)(iii) of the Income Tax Act, 1961. 26. The assessee carried the matter in appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that the interest paid on customers' advance is wholly and exclusively incurred for the purpose of business and further, the assessee has paid interest on customers' advance

KAPIL INFRA AVENUES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

ITA 686/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 147Section 148Section 14ASection 36(1)(iii)

28-12-2019 and determined total income at Rs.3,65,29,352/- by making additions towards disallowance of finance charges, disallowance under Section

KAPIL FOOD AND STRUCTURE PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

ITA 654/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 147Section 148Section 14ASection 36(1)(iii)

28-12-2019 and determined total income at Rs.3,65,29,352/- by making additions towards disallowance of finance charges, disallowance under Section

KAPIL PROPERTY DEVELOPERS LIMITED ,HANUMAKONDA vs. DY COMMISSIONER OF INCOME TAX , HYDERABAD

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

ITA 652/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 147Section 148Section 14ASection 36(1)(iii)

28-12-2019 and determined total income at Rs.3,65,29,352/- by making additions towards disallowance of finance charges, disallowance under Section

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 730/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

28,536/- on that count. Further, the learned Assessing Officer did not consider the eligibility for deduction under section 80-IA of the Act. 6. Assessee filed appeal before the learned CIT(A) and submitted that the disallowance

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 677/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

28,536/- on that count. Further, the learned Assessing Officer did not consider the eligibility for deduction under section 80-IA of the Act. 6. Assessee filed appeal before the learned CIT(A) and submitted that the disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 732/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

28,536/- on that count. Further, the learned Assessing Officer did not consider the eligibility for deduction under section 80-IA of the Act. 6. Assessee filed appeal before the learned CIT(A) and submitted that the disallowance

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 244/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Dec 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

28,536/- on that count. Further, the learned Assessing Officer did not consider the eligibility for deduction under section 80-IA of the Act. 6. Assessee filed appeal before the learned CIT(A) and submitted that the disallowance