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1,523 results for “disallowance”+ Section 274clear

Sorted by relevance

Mumbai1,523Delhi1,018Bangalore359Ahmedabad267Chennai238Jaipur234Kolkata186Pune164Raipur118Indore98Surat96Hyderabad93Chandigarh84Allahabad41Lucknow34Rajkot31Visakhapatnam31Guwahati30Amritsar28Cuttack26Ranchi26Cochin23Karnataka19Agra18Nagpur15Panaji11SC10Telangana8Jodhpur7Calcutta5Dehradun5Jabalpur3Rajasthan2Punjab & Haryana2Varanasi2

Key Topics

Section 271(1)(c)190Section 143(3)80Addition to Income69Section 14856Penalty54Disallowance52Section 27442Section 14739Section 10A32Deduction

STRIDES PHARMA SCIENCE LTD.,NAVI MUMBAI vs. THE DY CIT -5(1)(2), MUMBAI

In the result ITA number 1004/M/2021 filed by the assessee for assessment year 2016 – 17 is allowed

ITA 1004/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Oct 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Strides Pharma Science Ltd. Dcit 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) Pan No. Aadcs8104P

For Respondent: Ms Samruddhi Hande SR DR
Section 143(3)Section 14ASection 92C

disallowance against the weighted deduction claimed under Section 35(2AB) of the Act by the Appellant. 7.2 In disregarding the various other binding judgements of the ITAT and Hon'ble High Court which squarely applies to the Appellant's case with regard to allowability of weighted deduction under section 35(2AB) which are in relation to expenses incurred by DSIR

Showing 1–20 of 1,523 · Page 1 of 77

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32
Section 14A29
Section 25022

DCIT, CC-7(1), MUMBAI vs. M/S MANEESH PHARMACEUTICALS LTD., MUMBAI

ITA 2545/MUM/2022[2010-11]Status: DisposedITAT Mumbai17 Jan 2023AY 2010-11
For Appellant: Shri J.P. BairgraFor Respondent: Smt. Riddhi Mishra
Section 10BSection 143(3)Section 153ASection 271Section 271(1)(c)Section 274

disallowance of deduction of INR 8,31,70,675/- under Section 10B of the Act in view of the fact that the Assessee had incurred losses for the Assessment Year 2010-11. Therefore, the aforesaid addition/disallowance was confirmed by the CIT(A). 3 Assessment Year: 2010-11 5. Thereafter, notice dated 16.01.2021 was issued to the Assessee under Section 274

DCIT CEN CIR 10, MUMBAI vs. KEYSTONE REALTORS P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 5631/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Mar 2023AY 2010-11

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

Disallowance of claim under section 80G Rs. 50,000/- 4. On account of sale of car parking Rs. 2,82,87,953/- 5. On account of sale of scrap Rs. 27,68,349/- The Assessing Officer levied penalty to the extent of Rs.1,62,50,600 for concealment of income and furnishing of inaccurate particulars of income vide order under

DCIT CENTRAL-CIRCLE-2(4), MUMBAI vs. KEYSTONE REALTORS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 1946/MUM/2022[2007-08]Status: DisposedITAT Mumbai27 Mar 2023AY 2007-08

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

Disallowance of claim under section 80G Rs. 50,000/- 4. On account of sale of car parking Rs. 2,82,87,953/- 5. On account of sale of scrap Rs. 27,68,349/- The Assessing Officer levied penalty to the extent of Rs.1,62,50,600 for concealment of income and furnishing of inaccurate particulars of income vide order under

JT.COMMISSIONER OF INCOME TAX (OSD) - CENTRAL CIRCLE 2(4), MUMBAI vs. M/S KEYSTONE REALTORS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2822/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

Disallowance of claim under section 80G Rs. 50,000/- 4. On account of sale of car parking Rs. 2,82,87,953/- 5. On account of sale of scrap Rs. 27,68,349/- The Assessing Officer levied penalty to the extent of Rs.1,62,50,600 for concealment of income and furnishing of inaccurate particulars of income vide order under

KEYSTONE REALTORS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 2(4), MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 3003/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

Disallowance of claim under section 80G Rs. 50,000/- 4. On account of sale of car parking Rs. 2,82,87,953/- 5. On account of sale of scrap Rs. 27,68,349/- The Assessing Officer levied penalty to the extent of Rs.1,62,50,600 for concealment of income and furnishing of inaccurate particulars of income vide order under

TATA PETRODYNE LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 4887/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Firoz B. AndhyarujinaFor Respondent: Shri V. Justin
Section 10(35)Section 115JSection 14ASection 154Section 80I

disallowance under section 14A at ` 25,17,274. The Assessing Officer after considering the submissions of the assessee was not convinced

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. DCIT CIR 15(3)(2), MUMBAI

The appeal of the assessee is allowed

ITA 1903/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2023AY 2010-11

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 35Section 92C

disallowance under section 14A read with Rule 8D. 5. Re-computation of book profits under section 115JB of the Act 5.1. While passing the final order, the learned AO erred in not taking cognizance of the directions of the Hon'ble DRP with regard to the additions made on account of provision for leave encashment for the purpose of computation

M/S MAFATLAL INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE-8(2), MUMBAI

In the result, appeal is partly allowed

ITA 881/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Aug 2023AY 2011-12

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(1)Section 14ASection 36(1)(iii)Section 40

disallowed under Section 14A of the Act. " 11.8 In the case of Holcin India (P) Ltd. (supra) the facts were that the respondent- assessee was a subsidiary of Holderind Investments Ltd., Mauritius, which was formed as a holding company for 'making downstream investments in cement manufacturing ventures in India. In the return of income filed for the Assessment Year

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 1144/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7211/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 790/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowance of expenses incurred on Kashish Construction are emanating out of seized material and hence, these are confirmed. We direct the AO accordingly. This issue of assessee’s appeal is partly allowed. 29. The next issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by AO of unsecured loans as unexplained cash