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.

386 results for “disallowance”+ Addition to Incomeclear

Sorted by relevance

Mumbai22,696Delhi17,191Kolkata6,181Chennai5,985Bangalore5,055Ahmedabad2,404Pune2,184Hyderabad1,644Jaipur1,448Surat970Indore893Chandigarh863Raipur651Cochin647Visakhapatnam558Rajkot526Nagpur498Amritsar457Lucknow448Karnataka386Cuttack339Agra237Panaji193Ranchi186Jodhpur174Patna171Guwahati169Telangana149Dehradun124Calcutta123SC92Allahabad92Jabalpur92Varanasi62Kerala47Punjab & Haryana26Rajasthan11Orissa10Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati2Uttarakhand2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Tripura1Bombay1H.L. DATTU S.A. BOBDE1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 260113Section 260A64Addition to Income64Disallowance46Section 14A33Deduction32Section 143(3)23Section 14823Section 14717Section 40

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133ASection 143(2)Section 260Section 260A

additional income itself. If the admitted income is permitted to be questioned for the first time at the stage of the Tribunal, it would undermine the finality and sanctity attached to admissions made in the return of income. When a return of income is selected for scrutiny, the scope of scrutiny is ordinarily confined to the verification and disallowance

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Showing 1–20 of 386 · Page 1 of 20

...
16
Section 80I15
Depreciation7
ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

income. However, mere 53 addition or estimates made on mere suspicion that there is something wrong with the book entries or their incompleteness, inadvertent omissions, debatable additions or disallowances

THE COMMISSIONER OF INCOME TAX vs. M/S. STATE BANK OF MYSORE

In the result, the order passed by the tribunal

ITA/355/2013HC Karnataka15 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 14ASection 2(24)(x)Section 260Section 260ASection 263Section 36Section 36(1)(vii)Section 36(1)(viia)Section 41(1)

addition / disallowances to the taxable income, in addition to the one's already made in the order dated 27.03.2006. 6 3. The assessee

COMMISSIONER OF INCOME TAX vs. SHRI D M PURNESH

ITA/346/2010HC Karnataka17 Feb 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 2(14)Section 260Section 64(1)(IV)

additions. The aforesaid order was challenged before the Commissioner of Income Tax (Appeals) by the assessee. The appeal preferred by the assessee was allowed. Being aggrieved, the revenue challenged the aforesaid order in appeal before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal by 6 order dated 16.04.2010 dismissed the appeal preferred by the revenue and partly allowed

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

WP/26037/2005HC Karnataka06 Dec 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

Section 115

additional income Tax. In this backdrop, learned counsel for the petitioners submitted that Article 265 of the Constitution provides for not to impose taxes save by authority of Law and Article 246 List I and Entry 17 No.82 deals with Taxes on income other than Agriculture income. 7. Learned counsel for the petitioners further submitted that on perusal

THE COMMISSIONER OF INCOME-TAX LTU vs. M/S. CANARA BANK

The appeal stands disposed of as

ITA/270/2018HC Karnataka30 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 14ASection 260

addition to book profits under Section 115 JB towards expenditure on exempt income is purely academic in nature as the Tribunal has held that no disallowance

PR. COMMISSIONER OF INCOME TAX - 4 vs. M/S STERLING DEVELOPERS

In the result, we do not find any merit in the

ITA/50/2019HC Karnataka26 Mar 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 143(1)Section 14ASection 14WSection 260Section 260A

additions and disallowances. The Assessing Officer also made a disallowance under Section 14A of the Act of Rs.4,92,78,160/- and under Rule 8D(2)(iii) of the Income

PR. COMMISSIONER OF vs. M/S STERLING DEVELOPERS

In the result, we do not find any merit in the

ITA/49/2019HC Karnataka10 Mar 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(1)Section 14ASection 14WSection 260Section 260A

additions and disallowances. The Assessing Officer also made a disallowance under Section 14A of the Act of Rs.4,92,78,160/- and under Rule 8D(2)(iii) of the Income

RNS INFRASTRUCTURE LIMITED vs. INCOME TAX SETTLEMENT COMMISSIONER

In the result, writ petitions are allowed

WP/46275/2016HC Karnataka07 Dec 2016

Bench: The Hon’Ble Mr. Justice L. Narayana Swamy Writ Petition Nos.46275-46289 Of 2016 (T-It)

Section 132Section 139Section 153ASection 156Section 245Section 245DSection 245D(4)Section 271(1)(C)

additional undisclosed income declared before the respondent No.1. The respondent No.1 allowed the application on 18th February 2014 under Section 245-D(1) of the 5 Act so as to proceed with it. After considering the report of the respondent No.2, respondent No.1 passed an order under Section 245D(2C) of the Act on 3rd April 2014 holding that

INGERSOLL-RAND (INDIA) LIMITED vs. THE COMMISSIONER OF INCOME TAX 1

In the result, the appeals are

ITA/6/2011HC Karnataka11 Mar 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 260A

ADDITIONAL COMMISSIONER OF INCOME-TAX RANGE-6(1), MUMBAI. ... RESPONDENTS 3 (By Sri. K.V. ARAVIND, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260A OF I.T. ACT 1961 ARISING OUT OF ORDER DATED 30/8/2010 PASSED IN PREVIOUS YEAR NO.3952/MUM/2005, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. ALLOW THE APPEAL AND SET ASIDE

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

ITA/313/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE - 560095. 2. THE COMMISSIONER OF INCOME TAX - 1, BANGALORE BMTC BUILDING, KORAMANGALA 6TH BLOCK, BANGALORE - 560095. 3. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-11 BMTC BUILDING, 6TH BLOCK KORAMANGALA, BANGALORE-560095. 4 ... RESPONDENTS (BY SRI. T.N.C. SRIDHAR, ADV.) - - - THIS I.T.A. IS FILED UNDER

PR. COMMISSIONER OF INCOME TAX vs. M/S AMALGAMATED BEAN COFFEE TRADING CO LTD

In the result, the orders dated 21

ITA/388/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE - 560095. 2. THE COMMISSIONER OF INCOME TAX - 1, BANGALORE BMTC BUILDING, KORAMANGALA 6TH BLOCK, BANGALORE - 560095. 3. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-11 BMTC BUILDING, 6TH BLOCK KORAMANGALA, BANGALORE-560095. 4 ... RESPONDENTS (BY SRI. T.N.C. SRIDHAR, ADV.) - - - THIS I.T.A. IS FILED UNDER

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

ITA/315/2018HC Karnataka12 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 260Section 260A

ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-11 BANGALORE, BMTC BUILDING KORAMANGALA 6TH BLOCK BANGALORE - 560095. 2. THE COMMISSIONER OF INCOME TAX - 1, BANGALORE BMTC BUILDING, KORAMANGALA 6TH BLOCK, BANGALORE - 560095. 3. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-11 BMTC BUILDING, 6TH BLOCK KORAMANGALA, BANGALORE-560095. 4 ... RESPONDENTS (BY SRI. T.N.C. SRIDHAR, ADV.) - - - THIS I.T.A. IS FILED UNDER

COMMISSIONER OF INCOME vs. SHRI G BALRAJ, PWD

In the result, question No

ITA/103/2011HC Karnataka31 Aug 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260

income and therefore the disallowance and the resultant addition in the income was deleted. In the appeal before the Tribunal

THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

ITA/605/2017HC Karnataka29 May 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 153ASection 260ASection 263Section 271(1)(c)

disallowed the expenses claimed by the assessee under the heads, ‘labour charges’, ‘expenses of commission’ and ‘work in progress’, with a direction to the Assessing Officer to enhance the total income in terms of the findings recorded by him. The 3 Assessing Officer had been further directed by the Commissioner to initiate penalty proceedings under Section

SHRI. SHANKARLAL GILADA vs. THE INCOME TAX OFFICER,

ITA/200002/2018HC Karnataka22 Jan 2020

Bench: G.NARENDAR,M.NAGAPRASANNA

Section 143(3)Section 14ASection 260A

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short). The appellant appeared and furnished all the details. The Assessing Officer concluded the proceedings under Section 143(3) of the Act and passed an order on 17.11.2015 making one addition which was disallowance

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

addition of income was made on account of disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

addition of income was made on account of disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

addition of income was made on account of disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260

addition of income was made on account of disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee