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.

4 results for “disallowance”+ Section 2(24)(iia)clear

Sorted by relevance

Mumbai223Delhi172Ahmedabad105Chennai95Kolkata73Bangalore51Cochin40Raipur33Jaipur31Pune31Hyderabad30Nagpur22Indore14Cuttack12Lucknow12Chandigarh9Visakhapatnam7Jodhpur7Rajkot7Surat6Guwahati6Karnataka4Agra4Amritsar3SC2Varanasi2Kerala1Patna1Calcutta1

Key Topics

Section 32(1)(iia)6Section 245Section 143(3)4Section 260A3Section 113Section 353Section 323Section 2633Deduction3Depreciation

M/S CUTCHI MEMON UNION vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)

In the result, the appeal is disposed of

ITA/534/2013HC Karnataka28 Sept 2020

Bench: ALOK ARADHE,M.I.ARUN

Section 11Section 139Section 2(24)Section 2(45)Section 24Section 260Section 260A

disallowed. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 27.04.2012, by placing reliance on decision of Calcutta High Court in CIT VS. JAYASHREE CHARITY TRUST, 159 ITR 280 (Cal) and decision of Gujarat High Court in CIT VS. GANGA CHARITY TRUST FUND, 162 ITR 612 (Guj) set aside the order

3

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

iia) of sub-section (1) in respect of the expenditure referred to in clause (1) which is incurred after the 31st day of March, 2008. (2B)(a) to (d) xxx (3) If any question arises under this section as to whether, and if so, to what extent, any activity constitutes or constituted, or any asset is or was being used

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS

The appeals are allowed; the impugned

ITA/27/2019HC Karnataka18 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 143(3)Section 144Section 260ASection 263Section 32

disallowed the excess depreciation claimed on networking equipments. 3. The Principal Commissioner of Income Tax, Bengaluru, thereafter issued a notice under Section 263 of the Act of 1961 on 5.3.2015 and called upon the assessee to explain as to why the assessment order passed by the assessing officer under Section 143(3) of the Act of 1961 should

THE COMMISSIONER OF INCOME-TAX vs. M/S RITTAL INDIA PVT LTD.,

ITA/268/2014HC Karnataka24 Nov 2015

Bench: S.SUJATHA,VINEET SARAN

Section 260ASection 32Section 32(1)Section 32(1)(iia)

24, KIADB INDUSTRIAL AREA, VEERAPURA, DODDABALLAPUR-561 203 …RESPONDENT (BY SRI T.SURYANARAYANA, ADV.,) THIS APPEAL IS FILED UNDER SECTION 260A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28.01.2014 PASSED IN ITA NO.278/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW II) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED