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.

402 results for “disallowance”+ Section 37(4)clear

Sorted by relevance

Mumbai7,543Delhi6,770Bangalore2,251Chennai2,172Kolkata1,697Ahmedabad959Hyderabad716Jaipur627Pune468Indore402Chandigarh316Surat309Karnataka215Raipur213Rajkot207Cochin180Visakhapatnam159Nagpur158Amritsar154Lucknow119Cuttack101Guwahati81Allahabad67Calcutta65Telangana65SC64Ranchi58Jodhpur55Patna53Panaji51Agra35Dehradun29Kerala25Jabalpur16Punjab & Haryana12Varanasi8Himachal Pradesh3Rajasthan3Gauhati2Orissa2MADAN B. LOKUR S.A. BOBDE1Tripura1H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1A.K. SIKRI ROHINTON FALI NARIMAN1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 143(3)97Addition to Income66Section 6865Section 10(38)54Disallowance51Section 26347Section 12A41Section 14728Section 80I28Section 11

M/S SHREE BALAJI NEEMUCH INFRASTRUCTURE PVT. LTD.,NEEMUCH vs. THE DCIT, RATLAM

ITA 65/IND/2017[2010-11]Status: DisposedITAT Indore22 Jul 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri P. K. Mitra, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80I

Disallowance of Rs.55,44,563/- was added to the total income of the assessee under Section 80IA of the Act. In appeal the same was confirmed by the First Appellate Authority. Hence, the instant appeal before us. 7. The case of the assessee is this that the assessee is engaged in the development of infrastructure facilities in the shape

Showing 1–20 of 402 · Page 1 of 21

...
26
Long Term Capital Gains26
Deduction18

M/S SHRI BALAJI INFRASTRUCTURE PVT. LTD. ,NEEMUCH vs. DCIT, RATLAM

ITA 726/IND/2017[2011-2012]Status: DisposedITAT Indore20 Jul 2022AY 2011-2012

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri P. K. Mitra, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80I

Disallowance of Rs.55,44,563/- was added to the total income of the assessee under Section 80IA of the Act. In appeal the same was confirmed by the First Appellate Authority. Hence, the instant appeal before us. 7. The case of the assessee is this that the assessee is engaged in the development of infrastructure facilities in the shape

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowed u/s 37 and also addition of Rs.69,70,505/- was made for unexplained money on account of business receipts. The assessee challenged the action of the ld. AO before Ld. CIT(A) raising various legal ground as well as challenging the additions but partially succeeded. 4. In the meantime, since the assessee was part of the Ramani Group

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowed u/s 37 and also addition of Rs.69,70,505/- was made for unexplained money on account of business receipts. The assessee challenged the action of the ld. AO before Ld. CIT(A) raising various legal ground as well as challenging the additions but partially succeeded. 4. In the meantime, since the assessee was part of the Ramani Group

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

37,77,768/- made by the AO on account of disallowance of deduction u/s 80IA(4) of the Income Tax Act, 1961. Assessee has raised following grounds of appeal for A.Y.2015-16: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation

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

37,375/- claimed by assessee in current year vide Para No. 5 of assessment-order. During first-appeal, Ld. CIT(A) agreed with the observation of AO but, however, he made some modification. He observed that that the AO was wrong in disallowing full depreciation. He took a view that the disallowance has to be restricted in relation