Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

66 results for “disallowance”+ Business Incomeclear

Sorted by relevance

Mumbai19,981 Delhi13,625 Chennai5,666 Kolkata5,170 Bangalore4,902 Ahmedabad1,873 Pune1,592 Hyderabad1,413 Jaipur1,077 Surat724 Cochin643 Indore593 Chandigarh583 Karnataka554 Rajkot452 Raipur408 Nagpur402 Visakhapatnam346 Lucknow333 Cuttack277 Amritsar228 Telangana166 Panaji158 Patna143 Jodhpur143 Guwahati137 Ranchi115 Calcutta112 Dehradun111 SC105 Agra105 Allahabad67 Kerala66 Jabalpur56 Varanasi32 Punjab & Haryana27 Orissa12 Rajasthan9 Himachal Pradesh4 A.K. SIKRI ROHINTON FALI NARIMAN2 MADAN B. LOKUR S.A. BOBDE1 Andhra Pradesh1 ASHOK BHAN DALVEER BHANDARI1 Bombay1 Gauhati1 H.L. DATTU S.A. BOBDE1 J&K1 A.K. SIKRI N.V. RAMANA1 RANJAN GOGOI PRAFULLA C. PANT1 Tripura1

Key Topics

Deduction23 Section 36(1)(viia)22 Disallowance17 Section 4014 Section 36(1)13 Section 115J13 Section 260A11 Section 26310 Depreciation10 Section 143(3)

TRAVANCORE SUGARS AND CHEMICALS LTD. vs. COMMISSIONER OF INCOME TAX

ITA/12/2008HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed the claim of the assessee to treat the rental income as income from the business. The said view of the Assessing

TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA

ITA/279/2010HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed the claim of the assessee to treat the rental income as income from the business. The said view of the Assessing

Showing 1–20 of 66 · Page 1 of 4

9

Addition to Income8

Section 36(1)(vii)7

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

business income of the assessee or income from other sources. 6. The AO through re-assessment order in Annexure-A dated 28.3.2002 treated the receipt from ATL as income from other sources, finally added the said income to the gross income of the assessee and refused the allowances/expenditure claimed by the assessee. The AO demanded Rs.2,99,20,093/- together

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

business income of the assessee or income from other sources. 6. The AO through re-assessment order in Annexure-A dated 28.3.2002 treated the receipt from ATL as income from other sources, finally added the said income to the gross income of the assessee and refused the allowances/expenditure claimed by the assessee. The AO demanded Rs.2,99,20,093/- together

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

business income of the assessee or income from other sources. 6. The AO through re-assessment order in Annexure-A dated 28.3.2002 treated the receipt from ATL as income from other sources, finally added the said income to the gross income of the assessee and refused the allowances/expenditure claimed by the assessee. The AO demanded Rs.2,99,20,093/- together

M/S PTL ENTERPRISES LTD., vs. THE DEPUTY COMMISSIONER OF INCOME-TAX,

ITA/92/2014HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSONER OF INCOME TX

ITA/206/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD) vs. THE ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),RANGE-2, ERNAKULAM

ITA/207/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

M/S.PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/185/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/227/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/200/2013HC Kerala22 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

income from other sources” since the assessee had no intention to revive its business activity. The Tribunal also found that the disallowance

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX

Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

disallowance is contrary to law in-so far as assessment year 2013-14 is concerned? ITA No.15 of 2021 -4- 4. The circumstances relevant for disposing of the appeal are in a limited sphere and are stated thus: On 30th of September 2013, the assessee filed the returns of the assessment year 2013-2014 declaring Rs.14,12,120/- as taxable

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/21/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

business income under the Central Income-Tax Act. Section 43B states that "a deduction otherwise allowable under this Act" shall alone be allowed as a deduction u/s 43B(a). Since the agricultural income tax is no tax "otherwise allowable" under the Income Tax Act, payment of agricultural income tax in the respective assessment years on payment basis cannot be allowed

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/20/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

business income under the Central Income-Tax Act. Section 43B states that "a deduction otherwise allowable under this Act" shall alone be allowed as a deduction u/s 43B(a). Since the agricultural income tax is no tax "otherwise allowable" under the Income Tax Act, payment of agricultural income tax in the respective assessment years on payment basis cannot be allowed

M/S OIL PALM INDIA LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/18/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

business income under the Central Income-Tax Act. Section 43B states that "a deduction otherwise allowable under this Act" shall alone be allowed as a deduction u/s 43B(a). Since the agricultural income tax is no tax "otherwise allowable" under the Income Tax Act, payment of agricultural income tax in the respective assessment years on payment basis cannot be allowed

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/22/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

business income under the Central Income-Tax Act. Section 43B states that "a deduction otherwise allowable under this Act" shall alone be allowed as a deduction u/s 43B(a). Since the agricultural income tax is no tax "otherwise allowable" under the Income Tax Act, payment of agricultural income tax in the respective assessment years on payment basis cannot be allowed

M/S. OIL PALM INDIA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/14/2018HC Kerala27 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Respondent: M/S. OIL PALM INDIA LTD

business income under the Central Income-Tax Act. Section 43B states that "a deduction otherwise allowable under this Act" shall alone be allowed as a deduction u/s 43B(a). Since the agricultural income tax is no tax "otherwise allowable" under the Income Tax Act, payment of agricultural income tax in the respective assessment years on payment basis cannot be allowed

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed and added to the total income returned, treating it as income earned by the assessee which is not disclosed to the department. Accordingly, assessment is completed as under: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -12- INCOME FROM HOUSE PROPERTY As per return Rs.25,296/- INCOME FROM BUSINESS

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed and added to the total income returned, treating it as income earned by the assessee which is not disclosed to the department. Accordingly, assessment is completed as under: ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -12- INCOME FROM HOUSE PROPERTY As per return Rs.25,296/- INCOME FROM BUSINESS

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/56/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation