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228 results for “disallowance”+ Disallowanceclear

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Mumbai19,289 Delhi15,917 Chennai5,736 Bangalore5,569 Kolkata4,174 Ahmedabad2,781 Pune2,736 Hyderabad1,923 Jaipur1,230 Cochin980 Chandigarh968 Indore743 Surat689 Visakhapatnam550 Raipur536 Nagpur484 Rajkot477 Lucknow370 Amritsar330 Cuttack319 Panaji240 Jodhpur228 Agra224 Patna202 Karnataka199 Ranchi199 Guwahati172 SC158 Dehradun146 Calcutta118 Jabalpur102 Allahabad92 Kerala65 Punjab & Haryana40 Varanasi33 Telangana24 Orissa16 Rajasthan8 A.K. SIKRI ROHINTON FALI NARIMAN7 Himachal Pradesh5 Andhra Pradesh2 Uttarakhand2 Gauhati2 RANJAN GOGOI PRAFULLA C. PANT1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 H.L. DATTU S.A. BOBDE1 Bombay1 J&K1 D.K. JAIN JAGDISH SINGH KHEHAR1 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 143(3)111 Disallowance72 Addition to Income54 Section 15450 Section 143(1)47 Section 26332 Section 1131 Deduction31 Section 153A29 Section 80P(2)(d)

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43

disallowed. The ld. AO also disallowed a sum of Rs. 8,99,002/- out of the repairs and maintenance

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

Showing 1–20 of 228 · Page 1 of 12

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29

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

disallowance u/s 40(a)(ia) of Rs. 13,87,72,635/- and disallowance of Rs. 32,38,02,815/-being

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

disallowance of Rs. 51,58,174/- u/s. 14A of the act and disallowance of Rs. 15,24,003/- in terms

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Section 139Section 148Section 35ASection 801A(7)Section 80J

disallowance of discount\nby ignoring the fact that the same has been disallowed after due\nexamination of the details

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Section 139Section 148Section 35ASection 801A(7)Section 80J

disallowance of discount\nby ignoring the fact that the same has been disallowed after due\nexamination of the details

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Section 143(3)Section 145Section 153A

disallowed the entire anaesthesia expenses claimed by the appellant but has only disallowed the cash expenses which could

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR

Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

disallowed the deduction claimed by the assessee under section 36(1)(va) of the Act. The disallowances made

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR

Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

disallowed the deduction claimed by the assessee under section 36(1)(va) of the Act. The disallowances made

SMT. LEELA DEVI SANKHLECHA,JODHPUR vs. ITO,WARD-3(4), JODHPUR

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

ITA 64/JODH/2018[2009-10]Status: DisposedITAT Jodhpur13 Apr 2023AY 2009-10

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmismt. Leela Devi Sankhlecha Vs The Ito C-133, Kamla Nehru Nagar Ward 3(4) X-1, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Aobps 7384 G

Section 143(3)Section 14ASection 234BSection 244A

disallowed as per direction of the CIT(A). Since a disallowance u/s 14A at Rs. 5,65,880/- was already

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. MANOHAR LAL ANJANA, NIMBAHERA, CHITTORGARH

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

ITA 237/JODH/2019[2013-14]Status: DisposedITAT Jodhpur20 Jan 2023AY 2013-14

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Manohar Lal Anjana Central Circle-1 Anjana Compound, Petch Udaipur Area, Opportunity. Dak Bunglow, Nimbahera, Chittorgarh (Appellant) (Respondent) Pan No. Abwpa 2124 L

Section 14ASection 36(1)(iii)

disallowed, as the assessee has not shown commercial expediency in giving interest free advances. Accordingly, the AO computed disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

disallowance of discount by ignoring the fact that the same has been disallowed after due examination of the details

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

In the result, the appeal filed by the assessee is partly allowed

ITA 431/JODH/2018[2012-13]Status: DisposedITAT Jodhpur14 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

disallowance made by the Ld. Income Tax Officer. 3. That the disallowances so made are purely on estimate