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”+ Undisclosed Incomeclear

Sorted by relevance

Mumbai2,593Delhi2,326Chennai935Kolkata913Jaipur623Bangalore621Ahmedabad382Hyderabad333Indore224Chandigarh180Cochin164Rajkot162Pune160Surat144Nagpur112Amritsar101Raipur98Cuttack80Guwahati64Allahabad53Lucknow53Visakhapatnam51Jodhpur46Calcutta42Patna40Agra39Ranchi38Karnataka36Telangana17Dehradun11Jabalpur10Varanasi9Kerala7Panaji7SC6Orissa3Gauhati2Punjab & Haryana2H.L. DATTU S.A. BOBDE1

Key Topics

Section 407Section 2634Section 69C4Section 115B3Section 194C3Section 194H3Section 682Disallowance2Addition to Income2

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/56/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

ITA/54/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/60/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

ITA/58/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

ITA/63/2018HC Kerala10 Mar 2022

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

disallowance of agricultural income in these appeals as well, for the above discussion, is answered in favour of Revenue and against the assessee. (b) Investment in M/s.Tristar investments, Bangalore. 10. The question of law formulated at the time of hearing reads as follows: “Whether the Authorities and the Tribunal are justified for including Tristar investments in the computation

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

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

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX
Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

disallowance is contrary to law in-so far as assessment year 2013-14 is concerned? ITA No.15 of 2021 -4- 4. The circumstances relevant for disposing of the appeal are in a limited sphere and are stated thus: On 30th of September 2013, the assessee filed the returns of the assessment year 2013-2014 declaring Rs.14,12,120/- as taxable

SUDARSANAN P.S vs. COMMISSIONER OF INCOME TAX

ITA/70/2017HC Kerala06 Jul 2021

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

For Respondent: COMMISSIONER OF INCOME TAX
Section 194Section 194CSection 194HSection 260ASection 40Section 69C

disallowance made under Section 40(a)(ia) to the extent of Rs.32,18,677/- for non-payment of TDS under Section 194C of the Act. We hold that the assessee was entitled to deduct the aforesaid sum even though tax had not been deducted at source. 11. The claim for deduction of the commission or brokerage paid by the assessee