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3 results for “disallowance”+ Section 92Eclear

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Mumbai160Delhi104Bangalore42Ahmedabad36Pune30Kolkata28Hyderabad15Chennai15Jaipur14Jodhpur3Indore3Chandigarh2Amritsar2Varanasi2Panaji2Karnataka2Himachal Pradesh1Telangana1Patna1Dehradun1Nagpur1Jabalpur1Surat1

Key Topics

Section 26316Section 118Section 11(2)4Section 12A3Section 143(3)3Section 35(1)(iv)3Addition to Income3Section 143(1)(a)2Section 32A2Deduction

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16
Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288

92E. [section 115JB or section 115VW] for to give a notice under Clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically.]" 5.3 On perusal of the provision of section 12A read with rule 12(2), it is clear that audit report must be obtained by an assessee, if the total income

RAVINDRA HERAEUS PRIVATE LIMITED,UDAIPUR vs. PR. CIT, UDIAPUR , UDAIPUR

2

In the result, both the appeals filed by the assessee are allowed in light of aforesaid directions

ITA 14/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Sept 2021AY 2015-16
For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Smt. Sanchita Kumar (CIT) a
Section 143(3)Section 263

92E at all or has not disclosed the said transactions in the Accountant's report filed; where there has been a transfer pricing adjustment of Rs. 10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; where search and seizure or survey operations have been carried

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

ITA 4/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 115JSection 143(3)Section 263Section 32ASection 35(1)(iv)Section 80ISection 92C

Section 92E at all or has not disclosed the said transactions in the Accountant’s report filed; (b)where there has been a transfer pricing adjustment of ₹10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c)where search and seizure or survey operations