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46 results for “disallowance”+ Section 293clear

Sorted by relevance

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Key Topics

Section 143(3)36Addition to Income25Section 10(1)24Section 14A19Deduction17Section 153C14Disallowance13Depreciation11Exemption11Section 147

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. UNION BANK OF INDIA, HYDERABAD

In the result, the appeal of revenue is partly allowed for statistical\npurposes

ITA 316/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Apr 2025AY 2015-16
For Appellant: Shri S. Ananthan, C.A. &For Respondent: Ms. M Narmada, CIT-DR
Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viii)Section 36(1)(vila)

section 14A, it is not\nmaterial that assessee should have earned such exempt income during the financial\nyear under consideration.\n4.6 In view of the above discussions and also having regard to the accounts of the\nassessee, the correctness of the claim of the assessee in respect of such expenditure\nin relation to exempt income in not proved beyond doubt

Showing 1–20 of 46 · Page 1 of 3

9
Section 36(1)(va)9
Section 43B9

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

ITA 466/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Us:

For Appellant: Shri Aashik Shah, C.AFor Respondent: Ms. U. Mini Chandran
Section 143(3)Section 144Section 80Section 801BSection 80J

Section 80IB(11A) of the Act, were duly filed online by Mr. PSRVV Surya Rao, Chartered Accountant 79 ITA TP 466/Hyd/2022 and 1301/Hyd/2024 Dodla Dairy Limited. [Membership No. 202367], Partner at A. Ramachandra Rao & Co. [FRN no. 002857S]; (iii). that the signed copies of all the “Form 10CCBs” (alongwith the screenshots of the acknowledgments downloaded from the Income

ACIT., CIRCLE-1(1), TIRUPATI vs. PONNAMBALAM KRISHNAN, CHITTOOR

In the result, the appeal of the revenue and cross objections of the assessee are partly allowed for statistical purposes in above terms

ITA 655/HYD/2024[2017-18]Status: DisposedITAT Hyderabad20 Sept 2024AY 2017-18

Bench: Shri Manjunatha G, Accountnat Member & Shri Prakash Chand Yadavआ.अपी.सं /Ita No.655/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2017-18) Asst. Commissioner Of Income Shri Ponnambalam Krishnan, Tax, Circle 1(1), Tirupati. Vs. Ekjambarakuppam, Chittoor, A.P. Pan : Bedpk5641B (Appellant) (Respondent) C.O. No.11/Hyd/2024 (Assessment Year:2017-18) (By Assessee) निर्धाररती द्वधरध/Assessee By: Shri E. Phalguna Kumar, C.A. रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala,Sr-Dr सुिवधई की तधरीख/Date Of 10/09/2024 Hearing: घोर्णध की रीख/Pronouncement: 20/09/2024

For Appellant: Shri E. Phalguna Kumar, C.AFor Respondent: Shri Srinath Sadanala,SR-DR
Section 142(1)Section 144Section 40Section 68

section 40(a)(ia) during the assessment proceedings. The Ld.CIT (A) restricted the addition to Rs.63,860/- from Rs.20,67,263/-. (4) The assessee failed to furnish the proof for additions made to fixed assets along with copy of invoices as called for u/s. 142(1) leading to disallowance of depreciation claimed for Rs.53,293

ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

The appeals of the assessee are allowed for statistical purposes

ITA 681/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Dec 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri B. Satyanarayana MurthyFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 143(3)Section 14A

293/- in accordance with the Rule 8D(2)(ii) & (iii) of the I.T. Rules, 1962 (“the Rules”). The Ld. CIT(A) also upheld the addition made by the Ld. AO. 9. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before us. 10. The Ld. AR submitted that under the similar issue in assessee

ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

The appeals of the assessee are allowed for statistical purposes

ITA 680/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Dec 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri B. Satyanarayana MurthyFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 143(3)Section 14A

293/- in accordance with the Rule 8D(2)(ii) & (iii) of the I.T. Rules, 1962 (“the Rules”). The Ld. CIT(A) also upheld the addition made by the Ld. AO. 9. Aggrieved with the order of Ld. CIT(A), the assessee is in appeal before us. 10. The Ld. AR submitted that under the similar issue in assessee

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 15/HYD/2020[2016-17]Status: DisposedITAT Hyderabad08 Sept 2021AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

disallowed the claim of deduction of Rs.16,99,10,673 u/s 80IB(10) of the Act. Aggrieved, the assessee preferred an appeal before the CIT (A), who confirmed the order of the AO and the assessee is in second appeal before us. 7. The learned Counsel for the assessee, reiterating the submissions made before the authorities below, submitted that though

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 956/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Sept 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

disallowed the claim of deduction of Rs.16,99,10,673 u/s 80IB(10) of the Act. Aggrieved, the assessee preferred an appeal before the CIT (A), who confirmed the order of the AO and the assessee is in second appeal before us. 7. The learned Counsel for the assessee, reiterating the submissions made before the authorities below, submitted that though

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 1554/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Sept 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

disallowed the claim of deduction of Rs.16,99,10,673 u/s 80IB(10) of the Act. Aggrieved, the assessee preferred an appeal before the CIT (A), who confirmed the order of the AO and the assessee is in second appeal before us. 7. The learned Counsel for the assessee, reiterating the submissions made before the authorities below, submitted that though

SATISH KUMAR SINHA,HYDERABAD,HYDERABAD vs. INCOME TAX OFFICERS ,WARD -4(1) ,HYDERABAD, HYDERABAD

In the result, assessee’s appeal is allowed

ITA 293/HYD/2021[2019-20]Status: DisposedITAT Hyderabad23 Aug 2021AY 2019-20

Bench: Smt. P. Madhavi Deviassessment Year: 2019-20

For Appellant: Smt. C.S.Sree LekhaFor Respondent: Sri Waseem-ur-Rehman,DR
Section 139(1)Section 36(1)(va)Section 43B

293 of 2021 Satish Kumar Sinha Hyderabad the disallowance before learned CIT(A) but he raised an additional ground before us challenging the said disallowance. It is the contention of the assessee that the employees contribution to ESI and PF though, was not paid within the due date as prescribed under section

JSW ENERGY (UTKAL) LIMITED (FORMERLY KNOWN AS IND BARATH ENERGY UTKAL LIMITED),HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

In the result, the appeal of the revenue in ITA No

ITA 539/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Rakesh Joshi, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148

disallowing the claim of Rs.28,86,53,896/- on account of expenditure and added the same as income in the hands of the assessee. 4. Aggrieved by the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). Before the Ld. CIT(A), the argument of the Ld. AR was in two folds. The first argument

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD vs. JSW ENERGY (UTKAL) LIMITED, HYDERABAD

In the result, the appeal of the revenue in ITA No

ITA 36/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Rakesh Joshi, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148

disallowing the claim of Rs.28,86,53,896/- on account of expenditure and added the same as income in the hands of the assessee. 4. Aggrieved by the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). Before the Ld. CIT(A), the argument of the Ld. AR was in two folds. The first argument

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(1),, HYDERABAD vs. NUZIVEEDU SEEDS LIMITED, R.R. DIST, HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1463/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

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

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(1),, HYDERABAD vs. NUZIVEEDU SEEDS LIMITED, R.R. DIST, HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1464/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

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

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

NUZIVEEDU SEEDS LIMITED,R.R.DIST. vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1457/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

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

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

NUZIVEEDU SEEDS LIMITED,R.R.DIST. vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1456/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

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

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

section 143(3) r.w.s. 144C and 92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa