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4 results for “disallowance”+ Section 43Dclear

Sorted by relevance

Mumbai133Chennai74Delhi63Bangalore43Hyderabad38Kolkata24Pune22Ahmedabad14Chandigarh6SC6Cochin5Rajkot5Karnataka4Telangana4Surat3Jabalpur3Himachal Pradesh2Jaipur2Dehradun2Patna2Nagpur2Punjab & Haryana1Kerala1Calcutta1Amritsar1Visakhapatnam1

Key Topics

Section 80H10Section 260A7Section 2604Section 115J4Section 43D3Section 36(1)(vii)2Section 36(2)(i)2Section 14A2Deduction2Depreciation

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

The appeals are disposed of

ITA/98/2010HC Karnataka23 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 115JSection 14ASection 260Section 36(1)(vii)Section 36(2)(i)Section 43D

43D of the Act and Section36(1)(vii) read with Section 36(2)(i) of the Act which contemplated treating the said amount as income of the 4 assessee especially when the same had not been written off as bad debts and the RBI guidelines could not prevail over the statutory provisions of the Act? 2. ITA No.100/2010 has also

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

2
ITA/200014/2015HC Karnataka23 Mar 2018

Bench: R.DEVDAS,VINEET KOTHARI

Section 260A

disallowance of such interest paid to the members without TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks

M/S J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

43D of the Act also figuring in Chapter IV, whereas the deduction of unabsorbed depreciation of earlier years is to be found 8 only in Section 72(2) of the Act, figuring in Chapter VI and therefore a deduction as per Section 72 is not contemplated while computing the profits and gains of business in terms of Chapter

M/S EMBASSY DEVELOPMENT CORPORATION vs. THE ASSISTANT COMMISSIONER

The appeals are dismissed

ITA/465/2009HC Karnataka08 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 142(1)Section 143(1)Section 143(2)Section 260Section 43D

Section 43D towards the expenditure incurred for registration of documents, the expenditure claimed towards repairs under the head of house 6 property for the assessment years 2000-01 to 2002-03 and called upon the assessee to pay tax on the interest amount on Rs.30,49,721/- for the assessment year 2000-01, Rs.26,80,935/- for the assessment year