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.

10 results for “disallowance”+ Section 140Bclear

Sorted by relevance

Mumbai10Bangalore2Chennai1Dehradun1Delhi1Indore1

Key Topics

Section 14818Section 80I18Section 143(3)11Addition to Income8Section 92E6Section 44A6Transfer Pricing6Reopening of Assessment6Disallowance6Section 2502Section 143(2)2Section 142(1)2

UNITY INFRAPROJECTS LTD,MUMBAI vs. DCIT CEN CIR 45, MUMBAI

In the result, appeal of the assessee is allowed in part in terms indicated hereinabove, whereas appeal of Revenue is dismissed

ITA 1304/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Feb 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm M/S. Unity Infraprojects Ltd., Vs. Dcit – 45, Mumbai 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai- 400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent) Acit-Cc-45, Mumbai Vs. M/S. Unity Infraprojects Ltd., 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai-400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent)

Section 143(3)Section 80I

140B & 1409/PN/2003 dated 26.10.2009. However, the said decision was overruled by the same tribunal vide its later decision in the same case vide ITA No. 1408 & 1409/PN/2003 dated 28.2.2013. The sequence of events that lead to the later decision is mentioned in paragraph No. 6.1 above. The Tribunal allowed the deduction u/s.80IA(4) of the Act on the ground that

ASST CIT CEN CIR 45, MUMBAI vs. UNITY INFRAPROJECTS LTD, MUMBAI

In the result, appeal of the assessee is allowed in part in terms indicated hereinabove, whereas appeal of Revenue is dismissed

ITA 1761/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Feb 2017AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm M/S. Unity Infraprojects Ltd., Vs. Dcit – 45, Mumbai 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai- 400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent) Acit-Cc-45, Mumbai Vs. M/S. Unity Infraprojects Ltd., 1252, Pushpanjali Apartments, Old Prabhadevi Road, Prabhadevi, Mumbai-400025 Pan/Gir No. Aaacu4560E Appellant) .. Respondent)

Section 143(3)Section 80I

140B & 1409/PN/2003 dated 26.10.2009. However, the said decision was overruled by the same tribunal vide its later decision in the same case vide ITA No. 1408 & 1409/PN/2003 dated 28.2.2013. The sequence of events that lead to the later decision is mentioned in paragraph No. 6.1 above. The Tribunal allowed the deduction u/s.80IA(4) of the Act on the ground that

DCIT CC-1(2), MUMBAI vs. CIPLA LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 2639/MUM/2018[2011-12]Status: DisposedITAT Mumbai23 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-1(2) M/S. Cipla Ltd. Mumbai-400 020 Vs. 289, Bellasis Road, Mumbai Central, Mumbai-400 008 Pan/Gir No. Aaacc 1450 B (Revenue) : (Assessee) M/S. Cipla Ltd. Dy. Cit, Central Circle-1(2) 289, Bellasis Road, Mumbai Central, Vs. Mumbai-400 020 Mumbai-400 008 Pan/Gir No. Aaacc 1450 B : (Assessee) (Revenue) Assessee By : Shri Hemen Chandariya Revenue By : Smt. Mahita Nair Date Of Hearing : 30.09.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Hemen ChandariyaFor Respondent: Smt. Mahita Nair
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 250

140B, 141. 142, 144, 145, 146,139, 80IB eligible unit 9 2001-02 Formulations 140A, Verna Industrial Estate, Salcotte Verna,Goa. S. 103, 105, 107 2003-04 to S. 112, L 143/1, 147/3, M-61, M- Formulations 80IB eligible unit 10 2003-04 62, M-63, Verna industrial Estate, Salcotte, Verna, Goa. Village Malpur Upper, PO. Bhud Nalagarh, Dist. Solan

CIPLA LIMITED,MUMBAI vs. DCIT, CC- 1(2), MUMBAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 2732/MUM/2018[2011-12]Status: DisposedITAT Mumbai23 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-1(2) M/S. Cipla Ltd. Mumbai-400 020 Vs. 289, Bellasis Road, Mumbai Central, Mumbai-400 008 Pan/Gir No. Aaacc 1450 B (Revenue) : (Assessee) M/S. Cipla Ltd. Dy. Cit, Central Circle-1(2) 289, Bellasis Road, Mumbai Central, Vs. Mumbai-400 020 Mumbai-400 008 Pan/Gir No. Aaacc 1450 B : (Assessee) (Revenue) Assessee By : Shri Hemen Chandariya Revenue By : Smt. Mahita Nair Date Of Hearing : 30.09.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Hemen ChandariyaFor Respondent: Smt. Mahita Nair
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 250

140B, 141. 142, 144, 145, 146,139, 80IB eligible unit 9 2001-02 Formulations 140A, Verna Industrial Estate, Salcotte Verna,Goa. S. 103, 105, 107 2003-04 to S. 112, L 143/1, 147/3, M-61, M- Formulations 80IB eligible unit 10 2003-04 62, M-63, Verna industrial Estate, Salcotte, Verna, Goa. Village Malpur Upper, PO. Bhud Nalagarh, Dist. Solan

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

ITA 2203/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED INDIA BRANCHES ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

ITA 2202/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank

DCIT(IT)-2(2)(2), AIR INDIA BUILDING vs. THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD, BANDRA

In the result, appeals by the revenue are accordingly dismissed\nand those by the assessee are allowed

ITA 1333/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Nov 2024AY 2013-14
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank

THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED -INDIA BRANCHES ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

ITA 2201/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Nov 2024AY 2013-14
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank

DCIT(IT) - 2(2)(2), AIR INDIA BUILDING vs. THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD, BANDRA

ITA 1334/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank

DCIT(IT)-2(2)(2), NARIMAN POINT vs. THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD, BANDRA

ITA 1335/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16
For Appellant: \nShri Porus Kaka & Shri Divesh Chawla, A/RsFor Respondent: \nShri Vivek Perampurna, CIT D/R
Section 143(3)Section 148Section 44ASection 92E

disallowed owing to non deduction of tax at source. The total interest so\ndisallowed is INR 1,192,078 (see serial # 5 (2) of the computation of total income).\nThe bank has been following the circular no. 740 dated 17-4-1996 issued by Central\nBoard of Direct Taxes (copy attached) in the context of interest paid by the bank