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.

7 results for “disallowance”+ Section 260clear

Sorted by relevance

Mumbai1,190Delhi809Karnataka536Bangalore249Chennai234Kolkata199Telangana95Jaipur93Ahmedabad83Hyderabad45Pune44Calcutta39Chandigarh37Surat34Visakhapatnam34Lucknow31Rajkot29Raipur28Indore23Nagpur19Cuttack18SC16Cochin15Varanasi12Punjab & Haryana9Jodhpur8Amritsar8Patna7Kerala7Dehradun4Rajasthan3Panaji3Orissa3Allahabad2Ranchi2Himachal Pradesh2Bombay1J&K1RANJAN GOGOI PRAFULLA C. PANT1Guwahati1Andhra Pradesh1Jabalpur1Uttarakhand1Agra1H.L. DATTU S.A. BOBDE1

Key Topics

Section 36(1)(viia)9Section 36(1)5Section 2602Section 36(2)2Deduction2Limitation/Time-bar2

THE COMMISSIONER OF INCOME TAX, TRICHUR vs. M/S.DHANALAKSHMI BANK LTD.,TRICHUR

Appeal stands dismissed accordingly

ITA/304/2009HC Kerala13 Jul 2021

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

For Appellant: M/S.DHANALAKSHMI BANK LTD.,TRICHURFor Respondent: THE COMMISSIONER OF INCOME TAX, TRICHUR
Section 260Section 36(1)Section 36(1)(viia)Section 36(2)

Section 260 A of the Income Tax Act (for short, the Act). The following substantial questions of law are raised by the revenue: 1. Whether, on the facts and in the circumstances of the case and on an interpretation of the relevant provisions, the Tribunal is right in law,- i) in interfering with the disallowance

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

260(A) of the Income Tax Act, 1961 (for short "Central Act"). The details of the assessment year etc. till the filing of the appeals in this Court are stated hereunder: Sl.No. Assessment year Date of Assessment Order MM/DD/YY Appeal before CIT Appeal Before ITAT Appeal in High Court 1 2007-2008 11/09/09 ITA- 24/KTM/CIT(A)- IV/09-10 ITA No.111/Coch

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

260(A) of the Income Tax Act, 1961 (for short "Central Act"). The details of the assessment year etc. till the filing of the appeals in this Court are stated hereunder: Sl.No. Assessment year Date of Assessment Order MM/DD/YY Appeal before CIT Appeal Before ITAT Appeal in High Court 1 2007-2008 11/09/09 ITA- 24/KTM/CIT(A)- IV/09-10 ITA No.111/Coch

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

260(A) of the Income Tax Act, 1961 (for short "Central Act"). The details of the assessment year etc. till the filing of the appeals in this Court are stated hereunder: Sl.No. Assessment year Date of Assessment Order MM/DD/YY Appeal before CIT Appeal Before ITAT Appeal in High Court 1 2007-2008 11/09/09 ITA- 24/KTM/CIT(A)- IV/09-10 ITA No.111/Coch

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

260(A) of the Income Tax Act, 1961 (for short "Central Act"). The details of the assessment year etc. till the filing of the appeals in this Court are stated hereunder: Sl.No. Assessment year Date of Assessment Order MM/DD/YY Appeal before CIT Appeal Before ITAT Appeal in High Court 1 2007-2008 11/09/09 ITA- 24/KTM/CIT(A)- IV/09-10 ITA No.111/Coch

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

260(A) of the Income Tax Act, 1961 (for short "Central Act"). The details of the assessment year etc. till the filing of the appeals in this Court are stated hereunder: Sl.No. Assessment year Date of Assessment Order MM/DD/YY Appeal before CIT Appeal Before ITAT Appeal in High Court 1 2007-2008 11/09/09 ITA- 24/KTM/CIT(A)- IV/09-10 ITA No.111/Coch

THE COMMISSIONER OF INCOME TAX vs. M/S. THE DHANALAKSHMI BANK LTD.

Appeal stands dismissed accordingly

ITA/1065/2009HC Kerala13 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.THE DHANALAKSHMI BANK LTD
Section 260Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)

disallowed the claim of the assessee under Section 36(1)(viia). The assessee filed ITA NO. 1065 OF 2009 - 3 - appeal before the Commissioner of Income Tax (Appeals) and the appeal was allowed in part. In the appeal filed by the revenue before Income Tax Appellate Tribunal, through Annexure-C order, the Tribunal upheld the order of the Commissioner