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4 results for “disallowance”+ Section 145Aclear

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Key Topics

Section 43B14Section 143(3)7Section 145A7Section 1485Section 143(1)4Addition to Income4Section 139(1)3Disallowance3Section 14A2Deduction

MANSA BUILDERS AND DEVELOPERS,BHOPAL vs. THE INCOME TAX OFFICER, 5(3), BHOPAL, BHOPAL

Appeal is allowed

ITA 433/IND/2023[2016-17]Status: DisposedITAT Indore24 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Mansa Builders & Income-Tax Officer, Developers, 5(3), 1, Bhopal C/O Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aatfm5948C Assessee By Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 24.06.2024

Section 139(1)Section 143(3)Section 145ASection 43B

disallows a claim of deduction, is not applicable. (ii) The provisions of section 145A which mandates ‘inclusive method’ and rejects

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

2
ITA 156/IND/2024[2017-18]Status: DisposedITAT Indore29 Aug 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 139(1)Section 143(1)Section 145ASection 40Section 43B

section 145A and thereafter held that the disallowance is attracted. Therefore, he prayed to uphold the disallowance made by AO. Page

ACIT-1(1), INDORE, INDORE vs. BRIDGESTONE INDIA PRIVATE LIMITED, PUNE

Appeal are ALLOWED”

ITA 307/IND/2024[2013-14]Status: DisposedITAT Indore18 Feb 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyaniassessment Year: 2013-14 Acit 1(1), Bridgestone India Private Indore Limited, Plot No. A-43, बनाम/ Phase Ii, M.I.D.C Chakan, Vs. S.O Chakan, Pune (Revenue/Appellant) (Assessee/Respondent) Pan: Aabcb2304E Assessee By Shri Kaustubh Fadnis & Manoj Fadnis, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 17.02.2025 Date Of Pronouncement 28.02.2025

Section 143(2)Section 143(3)Section 144Section 145ASection 14A

disallowance made under section 144 made by AO without appreciating the facts and evidences mentioned in the assessment order by the ΛΟ”. 2. The background facts leading to this appeal are such that the assessee-company is engaged in the business of tyres and allied products. For AY 2013-14, the assessee filed original return declaring a loss

M/S CUMMINS TECHNOLOGIES INDIA PRIVATE LIMITED,DEWAS vs. THE ACIT CIRCLE 1(1), UJJAIN

In the result, appeal of assessee is partly allowed

ITA 53/IND/2023[2009-10]Status: DisposedITAT Indore25 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicummins Technologies Acit Circle -1(1) India Pvt. Ltd. Ujjain Industrial Area No.2 A.B. Vs. Road Industrial Area Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct2018B Assessee By Shri Ketan K. Ved. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.07.2023 Date Of Pronouncement 25.08.2023

Section 143(3)Section 148Section 44A

145A except for the service tax, sales tax and excise tax effect is given. The Ld. AR has submitted that earlier the assesse company was making the provision of slow/non-moving obsolete inventory based on the age of inventory whereas for the year under consideration the company has moved to a more stringent method of making a provision based