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3 results for “disallowance”+ Section 36(1)(vili)clear

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Mumbai3Cochin2Chennai1Delhi1Jaipur1

Key Topics

Section 14A18Section 2514Section 36(1)(viii)3Section 2633Disallowance2

DCIT-2(2)(2), MUMBAI vs. YES BANK LTD., MUMBAI

In the result, both the appeals of the Revenue and assessee he appeals of the Revenue and assessee are allowed partly for statistical purposes

ITA 3239/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jun 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Dcit-2(2)(2), M/S Yes Bank Ltd., Room No. 545, 5Th Floor, 9Th Floor, Nehru Centre, Discovery Of Vs. Aayakar Bhavan, India, Dr. Ab Road, Worli, M.K. Road, Churchgate, Mumbai-400018. Mumbai-400020. Pan No. Aaacy 2068 D Appellant Respondent Assessment Year: 2014-15 M/S Yes Bank Ltd., Dcit-2(2)(2), 9Th Floor, Nehru Centre, Room No. 545, 5Th Floor, Aayakar Discovery Of India, Dr. Ab Vs. Bhavan, Road, Worli, M.K. Road, Churchgate, Mumbai-400018. Mumbai-400020. Pan No. Aaacy 2068 D Appellant Respondent

For Appellant: Mr. Yogesh Thar/Ms. Ayushi ModaniFor Respondent: Dr. Kishor Dhule, DR
Section 14ASection 251

VILI DISALLOWANCE OF BROKERAGE PAID ON ACOUISITION OF HIM INVESTMENTS: ON ACOUISITION OF HIM INVESTMENTS: 1. On the facts and circumstances of the case and in law, the 1. On the facts and circumstances of the case and in law, the 1. On the facts and circumstances of the case and in law, the Hon'ble CIT(A) erred

YES BANK LIMITED,MUMBAI vs. DCIT - 2(2)(2), MUMBAI

In the result, both the appeals of the Revenue and assessee he appeals of the Revenue and assessee are allowed partly for statistical purposes

ITA 3501/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jun 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Dcit-2(2)(2), M/S Yes Bank Ltd., Room No. 545, 5Th Floor, 9Th Floor, Nehru Centre, Discovery Of Vs. Aayakar Bhavan, India, Dr. Ab Road, Worli, M.K. Road, Churchgate, Mumbai-400018. Mumbai-400020. Pan No. Aaacy 2068 D Appellant Respondent Assessment Year: 2014-15 M/S Yes Bank Ltd., Dcit-2(2)(2), 9Th Floor, Nehru Centre, Room No. 545, 5Th Floor, Aayakar Discovery Of India, Dr. Ab Vs. Bhavan, Road, Worli, M.K. Road, Churchgate, Mumbai-400018. Mumbai-400020. Pan No. Aaacy 2068 D Appellant Respondent

For Appellant: Mr. Yogesh Thar/Ms. Ayushi ModaniFor Respondent: Dr. Kishor Dhule, DR
Section 14ASection 251

VILI DISALLOWANCE OF BROKERAGE PAID ON ACOUISITION OF HIM INVESTMENTS: ON ACOUISITION OF HIM INVESTMENTS: 1. On the facts and circumstances of the case and in law, the 1. On the facts and circumstances of the case and in law, the 1. On the facts and circumstances of the case and in law, the Hon'ble CIT(A) erred

M/S. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DCIT 3(3)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1778/MUM/2023[2010-11]Status: DisposedITAT Mumbai05 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2010-11 Small Industries Development Dcit Circle-3(3)(2), Bank Of India, Aaykar Bhavan, Sme Development Centre C-11, Vs. Maharshi Karve Road, G-Block, Bandra Kurla Complex Mumbai-400020. Bandra East, Mumbai-400051. Pan No. Aabcs 3480 N Appellant Respondent

For Appellant: Ms. Vinita ShahFor Respondent: Mr. Kishor Dhule, CIT-DR
Section 143(3)Section 263Section 36Section 36(1)(viii)

section 263 of the Act and directed the Assessing Officer to make fresh assessment in respect of following Assessing Officer to make fresh assessment in respect of following Assessing Officer to make fresh assessment in respect of following issues: (i)Allowance of D (i)Allowance of Deduction of Rs.22,49,00,000/- towards provision for towards provision for restricting