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276 results for “disallowance”+ Section 43Bclear

Sorted by relevance

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Key Topics

Section 43B122Disallowance84Section 36(1)(va)79Addition to Income79Section 143(3)66Deduction51Section 143(1)40Section 139(1)31Section 3626Section 40

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C

43B of the Act was made in the intimation under section 143(1) of the Act and was not a variation proposed by the AO in the draft assessment order passed under section 144C(1) of the Act. The learned DRP noted that the CPC determined the disallowance

TELANGANA POWER GENERATION CORPORATION LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

Showing 1–20 of 276 · Page 1 of 14

...
23
Section 153A21
TDS16

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 724/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, M Chandramouleswar RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(1)Section 43BSection 53

section 43B of the Act for Rs.21,92,43,000/- disallowance of Rs.36,54,146/- under section 43B of the Act towards

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

ITA 285/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR
Section 143(2)Section 143(3)Section 144B

disallowance of Rs.1,07,15,618/- made under section 43B of the Act. In this regard, the Ld. AR submitted

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

ITA 307/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR
Section 143(2)Section 143(3)Section 144B

disallowance of Rs.1,07,15,618/- made under section 43B of the Act. In this regard, the Ld. AR submitted

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. THE NIZAM SUGARS LIMITED, HYDERABAD

Appeals are dismissed

ITA 1642/HYD/2019[2015-16]Status: DisposedITAT Hyderabad19 Jul 2021AY 2015-16

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

For Appellant: Shri S.Phanindra for Shri A.V.Raghuram, ARFor Respondent: Shri Ravi Kiran, CIT-DR
Section 143(3)Section 28Section 43Section 43B

disallowance u/s 43B(d) of Rs.1524100/-”. In view thereof, Section 43B will not apply to interest payments to Government of AP and to Government

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. THE NIZAM SUGARS LIMITED , HYDERABAD

Appeals are dismissed

ITA 625/HYD/2019[2014-15]Status: DisposedITAT Hyderabad19 Jul 2021AY 2014-15

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

For Appellant: Shri S.Phanindra for Shri A.V.Raghuram, ARFor Respondent: Shri Ravi Kiran, CIT-DR
Section 143(3)Section 28Section 43Section 43B

disallowance u/s 43B(d) of Rs.1524100/-”. In view thereof, Section 43B will not apply to interest payments to Government of AP and to Government

ICOMM TELE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, ITA No.130/Hyd/2023 for the A

ITA 130/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 139(1)Section 143(2)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

disallowance of the same has to be considered u/s 36(1)(va) read with section 2(24)(x) only. The observations of the Hon'ble Supreme Court may be briefly enumerated as under:  Section 43B

ICOMM TELE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, ITA No.130/Hyd/2023 for the A

ITA 60/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Apr 2023AY 2018-19

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 139(1)Section 143(2)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

disallowance of the same has to be considered u/s 36(1)(va) read with section 2(24)(x) only. The observations of the Hon'ble Supreme Court may be briefly enumerated as under:  Section 43B

EXCEL ACADEMY OF SECURITY TRAINING PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(2), HYDERABAD

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

ITA 1797/HYD/2017[2014-15]Status: DisposedITAT Hyderabad22 Jan 2020AY 2014-15

Bench: Shri V. Durga Rao, Hon’Bleexcel Academy Of Security Vs. Ito, Ward-17(2), Training Private Limited, Hyderabad. 6-3-652, A/3, 1St Floor Kautilya, Amrutha Estates, Nims Road, Somajiguda, Hyderabad. Pan No. Aabce 2896 E (Appellant) (Respondent)

For Appellant: Shri ASRSS Siva Prasad–ARFor Respondent: Shri AC Rout – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

disallowance can be made under the provisions of section 43B of the Act. A careful consideration of section 43B of the Act, it is clear

ACIT CENTRAL CIRCLE2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 722/HYD/2020[2014-15]Status: DisposedITAT Hyderabad13 Apr 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

disallowed in the respective year but the assessee is eligible as per section 43B that the amount to be allowed

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -2(1), HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 710/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

disallowed in the respective year but the assessee is eligible as per section 43B that the amount to be allowed

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 637/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

disallowed in the respective year but the assessee is eligible as per section 43B that the amount to be allowed

CASPIAN IMPACT INVESTMENTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 749/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Oct 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.749/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Caspian Impact Vs. Dy.Cit Investments Private Ltd, Circle 1(1) Hyderabad Hyderabad Pan:Aadcs4132K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Hiten Thakkar, Advocate राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 25/09/2025 घोषणा की तारीख/Pronouncement: 03/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Caspian Impact Investments Private Limited, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit (A)-1, Mumbai (“Ld. First Appellate Authority”), Dated 27.02.2025 For The A.Y. 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Hiten Thakkar, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr.DR
Section 115JSection 143(1)(a)Section 36(1)(iii)Section 37(1)Section 43B

disallowance of Rs.10,41,545/- under section 43B of the Act, the Ld. AR invited our attention to Note No.29

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 646/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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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 645/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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

In the result, appeal of the assessee in ITA No

ITA 731/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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

In the result, appeal of the assessee in ITA No

ITA 647/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

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

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related