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.

2 results for “disallowance”+ Section 191clear

Sorted by relevance

Mumbai804Delhi753Bangalore291Chennai278Kolkata190Hyderabad122Pune72Jaipur67Indore56Ahmedabad47Raipur45Rajkot38Surat37Lucknow30Chandigarh29Karnataka14Guwahati14Allahabad10Nagpur9SC9Visakhapatnam9Cuttack8Panaji8Ranchi6Amritsar5Cochin5Agra4Jabalpur3Telangana3Jodhpur2Himachal Pradesh2Calcutta2Rajasthan2Patna2Varanasi1Dehradun1

Key Topics

Section 26312Section 143(3)3Section 40A(3)2Deduction2

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

ITA 2/JODH/2016[2011-12]Status: DisposedITAT Jodhpur09 Aug 2023AY 2011-12
Section 143(3)Section 30Section 40ASection 40A(3)

disallowances under this section is that the fact of incurring the particular expenditure itself is disregarded.That cannot be so in case of purchase of assets like stock in trade. If such payment is disregard, than it difficult to visualize what will be happen' to the sale price of the goods incurred though such' payments if such goods are sold during

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur
22 Mar 2023
AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

disallowing the amount of Rs. 68,62,780, i.e. the income which has escaped assessment as per the reasons recorded. Neither the reasons recorded for reopening the assessment nor any other material on record demonstrate that the issue relating to the claim of deduction under s.801A of the Act was ever a subject matter of dispute in the re-assessment