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40 results for “disallowance”+ Section 37(1)clear

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Key Topics

Section 143(1)40Section 37(1)27Section 36(1)(va)27Addition to Income25Disallowance23Section 43B22Section 26319Section 139(1)18Section 143(3)16Section 40

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

disallowance in respect of the employees’ contribution to the employees’ provident fund and the employees’ state insurance fund, on account of the same having been deposited (by the assessee-employer) beyond the due dates for the deposit thereof under the 1 ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT relevant statute. The assessee

Showing 1–20 of 40 · Page 1 of 2

14
Deduction7
Search & Seizure4

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

disallowance in respect of the employees’ contribution to the employees’ provident fund and the employees’ state insurance fund, on account of the same having been deposited (by the assessee-employer) beyond the due dates for the deposit thereof under the 1 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT relevant statute. The assessee

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

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

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

disallowances. 9. In the result, the appeal filed by the assessee is allowed. Order pronounced in the Court on 3rd June, 2022 at Ahmedabad. In lieu of the explanation and case laws referred it is requested that the intimation order under section 143(1) under relevance may kindly be quashed and in alternative the expenses

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

In the result, the appeal filed by the assessee is dismissed

ITA 155/JAB/2018[2006-07]Status: DisposedITAT Jabalpur22 Sept 2023AY 2006-07

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 143(3)Section 271(1)(c)Section 37

37 of the Act and added to the total income of the assessee. On further appeal, Ld.CIT(A) also upheld the disallowance holding that the predominant purpose was to pay tribute to the departed soul and not to advertise products of the assessee. On further appeal, the Tribunal also accepted the view taken by Ld.CIT(A) and upheld the disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

37(1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

37(1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion

SANJAY KALE vs. INCOME TAX OFFICER-1,

In the result, appeal of the assessee is partly allowed

ITA 234/JAB/2015[2008-09]Status: DisposedITAT Jabalpur16 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 234/Jab/2015 "" " " " " " "  / Assessment Year : 2008-09   Sanjay Kale, Income Tax Officer-1, Vishnu Nagar, Parasia Road, Vs Chhindwara (Mp) Chhindwara (Mp) Pan : Amcpk 1268 L / (Appellant) / (Respondent)         Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri P.D. Chougule, Dr $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 22.09.2015 Vide Appeal No.J/Cit/A/I/Jbp/Ito/W/I/Cwa/203/10-11, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 24.12.2010 By The Ito-1, Chhindwara.

For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri P.D. Chougule, DR
Section 143(2)Section 143(3)Section 251(4)Section 37(1)Section 40Section 44A

disallowance could be made by the A.O. for overriding payment of commission to kamal kumar Ahilya addition is unwarranted. 4. The learned CIT(A) has not issued any notice in terms of Section 251(4) denying Opportunity to the assessee before changing the basis of addition from 40(a)(ia) to none proving of Section 37(1

M/S A R TRANSPORT,SATNA vs. INCOME TAX OFFICER, SATNA

In the result, the appeal filed by the assessee is dismissed

ITA 16/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. A.R.Transport, Vs Ito, Delha Mod, Sarla Nagar, Ward-1, Satna Maihar Distt., Satna-485772 (Appellant) (Respondent) Pan No. Aayfa6634L Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 22/09/2023

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

disallowing the claim made by the appellant on account of employee's A.R. Transport vs ITO contribution of PF at Rs 2,37,773/- as the same was paid on or before the due date of filling of the Income Tax Return and is to be allowed as per the proviso of section 36(1

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

37(1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

37(1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

37(1) and also found it reasonable u/s 40(A)(2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus the Honourable Gujarat High court, took

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 100/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Apr 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowance by the AO is qua provision for interest (P2). The same, in his view, has no basis in law, i.e., neither u/s. 36(1)(viia) nor u/s. 37(1), rejecting the assessee’s claim of the same being only in compliance of the income recognition norms stipulated by RBI, so that no unrealised interest on accounts characterised

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 99/JAB/2018[2013-14]Status: DisposedITAT Jabalpur20 Apr 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowance by the AO is qua provision for interest (P2). The same, in his view, has no basis in law, i.e., neither u/s. 36(1)(viia) nor u/s. 37(1), rejecting the assessee’s claim of the same being only in compliance of the income recognition norms stipulated by RBI, so that no unrealised interest on accounts characterised

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 97/JAB/2018[2009-10]Status: DisposedITAT Jabalpur20 Apr 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

disallowance by the AO is qua provision for interest (P2). The same, in his view, has no basis in law, i.e., neither u/s. 36(1)(viia) nor u/s. 37(1), rejecting the assessee’s claim of the same being only in compliance of the income recognition norms stipulated by RBI, so that no unrealised interest on accounts characterised

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

37. The ground No.1 is regarding confirmation of disallowance of Rs.20,195/- made by the Assessing Officer u/s 40A(3) of the Act. 38. The learned Assessing Officer made disallowance of Rs.1,21,807/- by applying the provisions of section 40A(3) of the Act. The learned CIT(A) deleted the addition wherever the payments were made in cash less

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX CPC, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 43/JAB/2021[2018-19]Status: DisposedITAT Jabalpur16 Sept 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021) and, following it, in Ultra Clean & Care Services (P.) Ltd. v. Asst. DIT (in ITA No. 44/Jab/2021

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 32/JAB/2021[2019-20]Status: DisposedITAT Jabalpur16 Sept 2022AY 2019-20

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021) and, following it, in Ultra Clean & Care Services (P.) Ltd. v. Asst. DIT (in ITA No. 44/Jab/2021

M/S SRBH EBGUNEERING & EQUIPMENT PVT LTD DELHA MOD, SARLA NAGAR , MAIHAR DISTT SATNA(M.P),SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX , DCIT CIR KATNI, JABALPUR

In the result, the assessee’s appeal is allowed

ITA 10/JAB/2022[2017-18]Status: DisposedITAT Jabalpur06 Sept 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

disallowed by the Revenue invoking s. 36(1)(va) per an Intimation u/s. 143(1), is covered by a series of decisions by this Tribunal, including by the Jabalpur Bench, following it’s decision in Nikhil Mohine v. Dy. CIT (in ITA Nos. 37 & 38/Jab/2021, dated 18/11/2021). Sh. Mehrotra, the ld. Sr. DR, would, on asking, concede to this being

GEOMIN INDUSTRIES PRIVATE LIMITED,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME 2(1)CPC TAX,CPC, , JABALPUR

In the result, the appeals by the assessees are allowed

ITA 57/JAB/2021[2018-19]Status: DisposedITAT Jabalpur28 Jun 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 44A

section 43B(b), i.e., to the exclusion of s. 36(1)(va), are held as retrospective. Legislative intent being the cornerstone and the sole determinant of any interpretative exercise, both the language of the relevant provisions, as well as of the recently inserted Explanations thereto, introduced with a view to, as stated therein, remove any doubt in the matter

PRIMO PICK PACK PRIVATE LIMITED,JABALPUR vs. DEPUTH COMMISSIONER OF INCOME TAX CPC , BANGALORE OFFICER ISACIT, CIRCLE2(1) JABALPUR, JABALPUR

In the result, the appeals by the assessees are allowed

ITA 30/JAB/2022[2019-20]Status: DisposedITAT Jabalpur28 Jun 2022AY 2019-20

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Shiv Kumar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 44A

section 43B(b), i.e., to the exclusion of s. 36(1)(va), are held as retrospective. Legislative intent being the cornerstone and the sole determinant of any interpretative exercise, both the language of the relevant provisions, as well as of the recently inserted Explanations thereto, introduced with a view to, as stated therein, remove any doubt in the matter