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.

2 results for “disallowance”+ Section 4Aclear

Sorted by relevance

Delhi579Mumbai515Chennai197Bangalore187Kolkata114Jaipur106Ahmedabad90Cochin75Hyderabad74Indore44Pune42Lucknow28Allahabad24Chandigarh23Nagpur19Rajkot18Surat18Amritsar12SC12Visakhapatnam11Raipur10Karnataka7Varanasi7Cuttack7Guwahati6Jodhpur5Patna2Punjab & Haryana2Kerala2Agra2A.K. SIKRI ROHINTON FALI NARIMAN1Jabalpur1Dehradun1Panaji1Telangana1Calcutta1

Key Topics

Section 115J13Section 80H7Section 260A2Section 14A2Deduction2

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

disallowance on account of 80HHC deduction" noted in paragraph 7 of its order based on the decision reported in 248 ITR 372 ad is not the interference and the decision relied on wrong and against the decision reported in 295 ITR 228 (SC)? I.T.A. No.1699/2009 -4- 3. Whether, on the facts and in the circumstances of the case

THE COMMISSIONER OF INCOME TAX vs. KITEX GARMENTS LTD., KIZHAKKAMBALAM

The appeal stands dismissed accordingly

ITA/49/2009HC Kerala15 Jul 2021

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

Section 115JSection 260ASection 80Section 80ASection 80H

disallowed the claim of the assessee under Section 80HHC of the Income Tax Act (for short 'the Act'). The I.T.A. No.49/2009 -3- assessee filed appeal before the Commissioner of Income Tax (Appeals), the appeal was allowed. The Revenue filed appeal before the Tribunal and the Tribunal through order in Annexure-C dismissed the appeal. Hence, the instant Tax Appeal