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4 results for “disallowance”+ Section 60Aclear

Sorted by relevance

Mumbai11Ahmedabad10Delhi4Kolkata4Indore1Chandigarh1Jaipur1

Key Topics

Section 80I6Section 143(3)3Section 32(1)(ii)2Section 14A2Disallowance2Addition to Income2

DCIT, CIRCLE - 11(1), KOLKATA , KOLKATA vs. M/S. CONFIDENT SOLAR PVT. LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 252/KOL/2018[2012-13]Status: DisposedITAT Kolkata25 Jan 2019AY 2012-13

Bench: Sh. J.Sudhakar Reddy & Sh.S.S.Viswanethra Ravidcit, Vs M/S. Confident Solar Pvt.Ltd., Circle-11(1), P-7, 60A, D.H.Road, Thakurpukur, Chowringhee Square, Kolkata-700063. Kolkata-700069. Pan-Aaecc2709D (Appellant) (Respondent) Appellant By R.Shyam, Cit Dr Respondent By Ananya Rath Date Of Hearing 17.01.2019 Date Of Pronouncement 25.01.2019

Section 143(3)Section 14A

60A, D.H.Road, Thakurpukur, Chowringhee Square, Kolkata-700063. Kolkata-700069. PAN-AAECC2709D (Appellant) (Respondent) Appellant by R.Shyam, CIT DR Respondent by Ananya Rath Date of Hearing 17.01.2019 Date of Pronouncement 25.01.2019 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the Revenue against the order dated 01.11.2017 passed by CIT(A)-4, Kolkata u/s 143(3) of the Income

AARCEE EXPORTS PVT. LTD,KOLKATA vs. DCIT, CIRCLE-11, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed as stated above

ITA 882/KOL/2017[2005-06]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S.Viswanethra Ravi

For Appellant: Shri Akkal Dudhwewala, ACA, ld.ARFor Respondent: Shri Kalyan Nath, ld.Sr.DR
Section 143(3)Section 32(1)(ii)

disallowed assessee's claim - Whether right to collect toll was a commercial right in nature of intangible asset within meaning of section 32(1)(ii) and, therefore, assessee's claim for depreciation was to be allowed - Held, yes c) Mumbai Tribunal in the case of ACIT vs West Gujarat Expressway Ltd reported in (2015) 57 taxmann.com 384 (Mumbai-Trib.) dated

M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I

disallowance of claim of deduction u/s 80IA of the Act for Rs.80,39,696 has been made holding that the said provisions do not apply to the case of the assessee. For the sake of convenience, the provisions of Section 80IA of the Act are reproduced below:- 80-IA. 33 [(1) Where the gross total income of an assessee includes

INTEGRATED FIRE PROTECTION PVT. LTD.,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 444/KOL/2021[2018-19]Status: DisposedITAT Kolkata15 Mar 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm]

Section 143(1)(a)Section 37Section 37(1)

Section 43B in respect of belated payment of employees’ contribution. In order to test whether the amendment brought in later is retrospective or not one has to apply the test as laid by the Hon’ble Supreme Court in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon’ble Supreme court took note of the law laid down