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5 results for “disallowance”+ Section 249(4)(b)clear

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Mumbai847Delhi540Kolkata197Chennai161Bangalore159Ahmedabad122Jaipur112Pune65Raipur59Surat57Amritsar49Hyderabad44Cochin35Chandigarh33Indore31Nagpur27Visakhapatnam24Lucknow17Ranchi13Patna9Varanasi9Rajkot9Guwahati9Cuttack8Karnataka5Allahabad5Agra5Telangana5SC4Dehradun3Jodhpur2Panaji2Kerala2Calcutta2Rajasthan1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 2605Section 80J4Addition to Income4Section 260A3Section 1433Section 69B3Section 1943Disallowance3Section 143(2)2Section 92C

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

b) of section 44 AB. Therefore, the liability to deduct tax arises under the said proviso to the sub-contractor form whom the vehicles are hired and the said amount payable to the sub-contractor is in excess of Rs.20,000. Therefore, the three authorities have concurrently held that the transaction in question is a transport contract. The liability

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

2
Transfer Pricing2
Deduction2
ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

Disallowance of Expenses under Explanation to section 37(1) and in respect of third issue i.e., addition made on account of sale of Land, the ITAT set-aside the order of CIT (A) on that issue and restored the matter to A.O. for a fresh decision with the same directions as were given by the tribunal

APPLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF

ITA/829/2018HC Karnataka24 Mar 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED:03.08.2018 PASSED IN ITA NOS.422 AND 423/BANG/2018 (ANNEXURE-A), FOR THE ASSESSMENT YEAR:2013-2014 AND 2014-2015, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ETC. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 13.12.2022 COMING ON FOR PRONOUNCEMENT

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

ITA/5029/2011HC Karnataka13 Jul 2016

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

Section 132Section 143Section 153ASection 260ASection 40ASection 41Section 68Section 69B

Disallowance under Section 40A (3) of the I.T. Act being undisclosed income Rs.24,216/- (v) Gross profit on suppressed sales being undisclosed income at Rs.19,45,509/- (vi) Addition on account of cessation of liability under Section 41 (1) of the I.T. Act at Rs.2,37,818/-. 3. The assessee had filed an appeal before the Commissioner of Income

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

ITA/285/2017HC Karnataka08 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 14ASection 260Section 80JSection 92C

B' BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE'S CASE, IN APPEAL PROCEEDINGS IN IT(TP)A No.163/BANG/2015 FOR A.Y.2010-11 VIDE ANNEXURE-A, & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THIS ITA COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section