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8 results for “disallowance”+ Section 2(24)(viia)clear

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Key Topics

Section 26330Section 56(2)(viib)6Capital Gains6Long Term Capital Gains6Section 143(3)3Section 143(2)2Section 372Section 562Section 36(1)(va)2

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

24-7-2019] (iii) ITAT Indore Bench in Vikramaditya Nagarik Sahakari Bank v. ACIT [IT Appeal No. 36 (Ind) of 2017, dated 20-3-2018]. 44.3 In view of the above, we uphold the order of the learned CIT(A) and hold that the assessee is eligible for the deduction under section 36(1)(viia) to the extent

Section 36(1)(viia)2
Penalty2
Disallowance2

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 517/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 632/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

SHRI GOVIND DAS MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 634/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 637/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 750/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

SHRI MANISH MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 635/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

24. Now the assessee is in appeal before the Tribunal. Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 25. Ld. Counsel for the assessee submitted at length referring to the written submissions and relying on the jurisdictional pronouncements as reproduced below:- The assessee is an individual deriving income from Salary, rent, interest and capital gain and agricultural income

MADHYA PRADESH COUNSALTANCY ORGANISATION LIMITED,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(1), BHOPAL, BHOPAL

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

ITA 461/IND/2017[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S M.P. Consultancy Acit-2(1) बनाम/ Organization Ltd., Bhopal Vs. Block -2, 3Rd Floor Paryawas Bhawan, Arera Hills Bhopal (Appellant) (Revenue) Pan: Aabcm0090J Appellant By Shri M.K. Sharma, Ca Revenue By Smt. Vineeta Dube, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 13 .09.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2013-14 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-I, Bhopal, (In Short ‘Cit(A)’), Dated 30.03.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 23.-2.2016 By Acit- 2(1), Bhopal.

Section 143(2)Section 143(3)Section 2(24)(x)Section 224Section 271(1)(c)Section 36Section 37Section 56

24)(x) r.w.s. 36(viia) as per Rs.13,04,862/- para 3.6 Add: Income from Punjab National Bank not Rs.18,35,393/- offered to tax as per para 4.5 Assessed Total Income (Rounded off) Rs.1,17,71,160/- 3. Aggrieved assessee preferred an appeal before the Ld. CIT(A) but failed to succeed. 4. Now the assessee is in appeal