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.

3 results for “disallowance”+ Section 14Aclear

Sorted by relevance

Mumbai5,389Delhi3,410Kolkata1,505Chennai1,497Bangalore827Ahmedabad467Pune269Hyderabad209Karnataka158Jaipur98Chandigarh90Cochin86Lucknow75Raipur74Indore74Agra62Visakhapatnam60Amritsar53Ranchi52Rajkot43Surat41Calcutta40Telangana23Panaji23Cuttack20Guwahati19Jodhpur17Nagpur15Varanasi12Orissa6Punjab & Haryana5Dehradun5Jabalpur4SC3Kerala3Patna2Himachal Pradesh1

Key Topics

Section 115J7Section 80H4Section 14A3Section 36(1)(vii)3Deduction3Section 362Disallowance2

THE COMMISSIONER OF INCOME TAX vs. M/S.G.T.N.INDUSTRIES LTD.

The appeal stands dismissed accordingly

ITA/1699/2009HC Kerala15 Jul 2021

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

For Respondent: “1. Whether, on the facts and in the circumstances of the case
Section 115JSection 14ASection 260ASection 80H

section 14A? ii) in rejecting the ground that disallowance under section 14A is justified in this case; iii) in holding

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DHANALAXMI BANK LTD

ITA/59/2020
HC Kerala
04 Aug 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S.DHANALAXMI BANK LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 14ASection 36Section 36(1)(vii)

disallowing an amount of Rs.1,80,04,849/- under Section 14A of the Income Tax Act, the said order was set aside

M/S. MINI MUTHOOTTU CREDIT vs. THE COMMISSIONER OF INCOME TAX

ITA/76/2019HC Kerala25 Mar 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

Section 10(1)Section 143(2)Section 36Section 36(1)(iii)

disallowed by the Assessing Officer.” 5. The appellant has impugned the said order of the Tribunal in this appeal wherein the following substantial questions of law have been raised. i) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in reversing the Order of the Commissioner of Income Tax (Appeals