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 65(1)clear

Sorted by relevance

Mumbai4,141Delhi3,519Bangalore1,276Chennai1,186Kolkata940Ahmedabad515Hyderabad376Jaipur375Pune306Indore279Chandigarh195Surat177Cochin126Raipur109Rajkot99Lucknow96Nagpur94Karnataka75Visakhapatnam72Amritsar62Ranchi57Cuttack56Calcutta45Guwahati43Allahabad41Patna38Jodhpur37SC29Agra26Telangana18Dehradun14Jabalpur8Punjab & Haryana8Panaji8Varanasi6Rajasthan4Kerala3Himachal Pradesh2Orissa2ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 2636Section 80P(2)(a)6Section 260A3Section 112Exemption2

M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

ITA/65/2018HC Kerala07 Apr 2022

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

Section 260A

Disallowance 1 2008-2009 Rs.48,04,760/- 2 2009-2010 Rs.12,65,118/- 4.2 The Assessing Officer, for the assessment year 2009-10 reduced the subsidy amounting to Rs.13,75,00,885/- received between 1996 and 2000 from the gross value of capital assets of the assessee amounting to Rs.15,44,93,432/-. Thus the Gross Value after reducing subsidy

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

ITA/180/2019HC Kerala11 Nov 2021

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

Section 11Section 11(5)
Section 12
Section 13(8)
Section 143(3)
Section 148
Section 154
Section 2(24)(iia)
Section 260A
Section 263

section 263 of the Income Tax Act, 1961, the assessment order dated 10/03/2015 is set aside with a direction to the Assessing Officer to redo the same afresh after considering all issues raised herein above and after affording an opportunity of being heard to the assessee.” 5. The assessee filed I.T.A No.20/Coch/2017 before the Tribunal

M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

ITA/86/2015HC Kerala10 Aug 2021

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

For Appellant: M/S.INDIA COFFEE BOARD WORKERS CO-OPERATIVEFor Respondent: THE COMMISSIONER OF INCOME TAX
Section 260ASection 40Section 80PSection 80P(2)(a)

disallowed and assessed under Section 40(a)(ia) r.w.s.194J; (b) Interest incomes received from the assessee's members totalling Rs.16,93,3334/- was omitted to be taxed”. 2. Appellant had filed a return of income for the year in question declaring a loss of Rs.2,97,446/-. The assessment was completed by the assessing officer demanding a total income