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.

6 results for “disallowance”+ Section 75clear

Sorted by relevance

Mumbai4,522Delhi3,854Bangalore1,536Chennai1,175Kolkata1,100Ahmedabad943Hyderabad525Jaipur502Indore354Chandigarh304Pune297Cochin282Surat255Raipur145Rajkot138Karnataka133Nagpur118Lucknow116Cuttack102Amritsar98Visakhapatnam71Allahabad66Guwahati57Ranchi56Jodhpur48Agra43Calcutta43Telangana42Patna26Panaji21SC20Dehradun19Varanasi15Jabalpur9Kerala6Punjab & Haryana5Himachal Pradesh2Rajasthan2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1RANJAN GOGOI PRAFULLA C. PANT1Tripura1

Key Topics

Section 260A2

M/S.BLASTLINE INDIA vs. THE COMMISSIONER OF INCOME TAX

ITA/10/2018HC Kerala02 Mar 2022

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

Section 260A

Section 260A of the Income Tax Act, 1961 (for short, 'the Act'). In the instant appeal, the issues relate to the assessment year 2010-11. The circumstances relevant for the disposal of the appeal are stated thus: 2.1. The assessee claims to be a partnership firm and has filed return for the assessment year 2010-11. The return deals with

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 36
Section 36(1)(iii)

Section 143(2) of the IT Act and the assessment that followed, it was assessed to a total income of Rs.2,02,75,110/-. In arriving at the total income, the assessing officer disallowed

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

Section 43 of the Act, in the respective assessment years detailing that the grant is a capital reserve and proportionately reduced the grant received from the written down value of fixed assets. The effect thereof, in computation, is that the depreciation claimed by the assessee has been found to be incorrect and the depreciation claimed has been disallowed

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

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income

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

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income

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

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income