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.

225 results for “disallowance”+ Section 37(2)clear

Sorted by relevance

Mumbai3,290Delhi3,097Chennai856Bangalore646Ahmedabad619Hyderabad570Kolkata502Jaipur499Pune341Chandigarh268Indore225Raipur213Surat194Rajkot157Cochin155Visakhapatnam152Amritsar144SC85Nagpur82Lucknow79Guwahati70Allahabad67Ranchi60Jodhpur55Cuttack54Panaji51Patna50Agra35Dehradun21Jabalpur16Varanasi3A.K. SIKRI ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1

Key Topics

Section 271D154Section 143(3)117Section 14770Section 269S66Addition to Income64Section 8054Disallowance51Section 6849Section 153C39Section 263

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

ITA 58/IND/2024[2017-18]Status: DisposedITAT Indore08 May 2025AY 2017-18
Section 143(2)Section 143(3)Section 14ASection 14A(2)

section 14A and\nRule 8D as well as the judicial rulings cited before us. Precisely stated, the\ndispute in present case relates to the additional disallowance of Rs.\n7,27,84,216/- made by AO u/s 14A invoking Rule 8D(2) of the Income-tax\nRules, 1962. Admittedly, the assessee earned tax-free dividend of Rs.\n33,93,37

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: Disposed

Showing 1–20 of 225 · Page 1 of 12

...
33
Deduction27
Penalty17
ITAT Indore
24 Sept 2025
AY 2018-19
Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

37. In Collector (LA) v. Katiji [Collector (LA) v. Katiji, (1987) 2\nSCC 107], the Court noted that it had been adopting a justifiably\nliberal approach in condoning delay and that “justice on merits” is to be\n\npreferred as against what “scuttles a decision on merits”. Albeit, while\nreversing an order of the High Court therein condoning delay, principles

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

2: 10. This ground relates to the deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld disallowance partly to the extent of Rs. 1,82,66,673/-. Now, the assessee claims that it should have been allowed fully. 11. Facts apropos to this

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

2 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 3 of 24 also assessed to tax. Thus, Ld. Sr. counsel has submitted that the individual license holders in whose name the TCS was collected by the Excise department and deposited to the Government account have not claimed the credit of the said TCS as the income from the transactions

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

2 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 3 of 24 also assessed to tax. Thus, Ld. Sr. counsel has submitted that the individual license holders in whose name the TCS was collected by the Excise department and deposited to the Government account have not claimed the credit of the said TCS as the income from the transactions

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

section 80G of the Act and hence, the appellant is eligible for deduction of 50% of Rs. 4,01,000/- i.e. Rs. 2,00,500/-. The appellant could not establish the nexus between the donation and its business activities. Therefore, expenditure claimed on account of donation to above institutions cannot be allowed u/s 37(1) of the Act. Accordingly

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

section 80G of the Act and hence, the appellant is eligible for deduction of 50% of Rs. 4,01,000/- i.e. Rs. 2,00,500/-. The appellant could not establish the nexus between the donation and its business activities. Therefore, expenditure claimed on account of donation to above institutions cannot be allowed u/s 37(1) of the Act. Accordingly

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

2. Whether on the facts and circumstances of the case, the order of Ld. CIT(A) is perverse in so much so that the Ld. CIT(A) has deleted the addition amounting to Rs. 1,62,04,760/- as disallowance of deduction u/s 80-IC of the Act made in the order u/s 143(3) r.w.s