BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

6 results for “disallowance”+ Section 72Aclear

Sorted by relevance

Mumbai84Kolkata39Chennai34Delhi29Ahmedabad12Bangalore8Hyderabad6Pune6Karnataka3Jaipur3Jodhpur1Cochin1Raipur1Rajkot1SC1Telangana1

Key Topics

Section 153A16Section 143(3)12Section 139(1)6Disallowance6Addition to Income6Section 143(2)4Search & Seizure4Section 1322Section 92C2

NEOVANTAGE BIO-TECHNOLOGY PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE 5(1), HYDERABAD

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

ITA 924/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik
Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

disallowance of Rs.37,75,420/-. 19. Ground No.8 of the assessee’s appeal relates to non-grant of set- off of unabsorbed depreciation. The assessee contends that the Ld. AO has not granted proper benefit of carry forward and set-off of unabsorbed depreciation in the assessment year under consideration. In this regard, the first contention

Section 144C(5)2
Section 14A2
Bogus Purchases2

NEOVANTAGE INNOVATION PARK PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD 16(3), HYDERABAD

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

ITA 923/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik
Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

disallowance of Rs.37,75,420/-. 19. Ground No.8 of the assessee’s appeal relates to non-grant of set- off of unabsorbed depreciation. The assessee contends that the Ld. AO has not granted proper benefit of carry forward and set-off of unabsorbed depreciation in the assessment year under consideration. In this regard, the first contention

ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD

Appeal of the assessee is allowed for statistical purposes

ITA 539/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153A

Disallowance of brought forward losses of Amalgamating Company for AY 2008-09 invoking section 72A of the Act during AY 2010-11 Rs. 5,28,91,316 a) The learned

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED , SECUNDERABAD

Appeal of the assessee is allowed for statistical purposes

ITA 552/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153A

Disallowance of brought forward losses of Amalgamating Company for AY 2008-09 invoking section 72A of the Act during AY 2010-11 Rs. 5,28,91,316 a) The learned

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

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

ITA 1105/HYD/2018[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

For Appellant: Shri Y.V.S.T. SaiFor Respondent: S/Shri K.C. Devdas
Section 139(1)Section 143(3)Section 153A

section 70, 71, 71A, 71B, 72, 72A, 72AA, 72AB, 73, 73A, 74, 74A, 75, 78 & 79. We make it clear that the assessee can set off of current year’s loss from other heads of income and assessee is not eligible to carry forward the balance loss of the current year for the reason that it did not file return

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

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

ITA 1106/HYD/2018[2013-14]Status: DisposedITAT Hyderabad05 May 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

For Appellant: Shri Y.V.S.T. SaiFor Respondent: S/Shri K.C. Devdas
Section 139(1)Section 143(3)Section 153A

section 70, 71, 71A, 71B, 72, 72A, 72AA, 72AB, 73, 73A, 74, 74A, 75, 78 & 79. We make it clear that the assessee can set off of current year’s loss from other heads of income and assessee is not eligible to carry forward the balance loss of the current year for the reason that it did not file return