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3 results for “disallowance”+ Section 44Cclear

Sorted by relevance

Mumbai104Delhi70Dehradun6Kolkata5Ahmedabad4Hyderabad3Bangalore2Chennai1SC1

Key Topics

Section 404Section 143(3)3Section 44C3Section 373Section 133(6)3Addition to Income3Section 144C(5)2Penalty2TDS2Disallowance

SHELADIA ASSOCIATES INC,SD ROAD vs. ADIT(INT TAXN)-2, HYDERABAD

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

ITA 537/HYD/2023[2021-22]Status: DisposedITAT Hyderabad21 Jun 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 537/Hyd/2023 (धििाारण वर्ा / Assessment Year: 2021-22) Sheladia Associates Inc, Adit (Int Taxn)-2, Secunderabad Vs. Hyderabad [Pan No. Aafcs7792F] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Ms. Aluru V. Sai Sudha, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR
Section 133(6)Section 143(3)Section 144C(5)Section 37Section 44C

disallowable not only under section 44C of the Act, but also under section 40(a)(i) of the Act, but the assessee

2
Permanent Establishment2

SHELADIA ASSOCIATES INC,HYDERABAD vs. ADIT(INT TAXN)-2,HYD, HYDERABAD

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

ITA 423/HYD/2023[2020-2021]Status: DisposedITAT Hyderabad16 Oct 2024AY 2020-2021

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Ms.Aluru V Sai Sudha, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 143(3)

disallowable not only under section 44C of the Act, but also under section 40(a)(i) of the Act, but the assessee

SHELADIA ASSOCIATES INC,SECUNDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

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

ITA 1401/HYD/2024[2022-23]Status: DisposedITAT Hyderabad22 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. Adit (International Secunderabad Taxation)-2 Pan : Aafcs7792F Hyderabad

For Appellant: Smt.V.Sai Sudha, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 195Section 270ASection 40Section 44C

section 44C of the Act and disallowed the same while passing the assessment order. The assessee challenged the action of the AO and this