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6 results for “disallowance”+ Section 43(5)(d)clear

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Key Topics

Section 2636Section 143(3)5Addition to Income5Section 80I3Section 2503Section 1443Deduction3Disallowance3Section 43B2Section 43C

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

d) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub - section (4) of section 80P.] 14. We find that, the ld. CIT(A) held that, Section 43B are applicable in the case where any sum as liability was payable

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

2
Section 802
Business Income2

In the result, the appeal of the Revenue is partly allowed

ITA 55/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

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

Section 143(2)Section 145(3)

D E R PER YOGESH KUMAR U.S.:J.M. The present appeal has been filed by the Revenue against the order of learned CIT(A)-1, Jabalpur dated 29/03/2019 pertaining to assessment year 2014-15. In this appeal the Revenue has raised the following grounds: “1. Whether on the facts and in the circumstances of the case

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

5. On the facts and in the circumstances of the case, the disallowance of Rs. 48,13,449/ out of sub-let wages of Rs. 1,60,44,830/- under sec. 40(a)(ia) of the Act for non-deduction of tax at source under sec. 194C of the Act without any opportunity to the appellant is unjustified, unwarranted

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263

D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dismissing the appeal of the assessee against the order of the ld. AO passed under section 147 r.w.s. 263 r.w.s. 144B of the Income Tax Act. The grounds of appeal are as under: - “1. The Learned

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 as indicated above

ITA 124/JAB/2008[2005-06]Status: DisposedITAT Jabalpur22 Sept 2023AY 2005-06

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalej.P.Tobacco Products Vs Asst.Cit, Pvt.Ltd., Patharia Phatak, Circle-Sagar (M.P.) 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 80Section 801ASection 80HSection 80I

D E R PER OM PRAKASH KANT, A.M.: This appeal was earlier adjudicated by the Income-tax Appellate Tribunal ( in short “the Tribunal”) on 30.09.2009 however, by way of order in M.A.No.06/Jab/2010 dated 30.09.2022, the Tribunal has recalled the one of grounds related to deduction u/s 80IA of the Income Tax Act, 1961 (in short

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

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

Section 143(3)Section 263Section 43C

D E R PER YOGESH KUMAR U.S.:J.M. The present appeal has been filed by the assessee against the order of learned Pr. CIT, Jabalpur-1 dated 19/03/2021 pertaining to assessment year 2015-16 passed u/s 263 of the Act. In this appeal, the assessee has raised the following grounds: “1. The learned PCIT has erred