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3 results for “disallowance”+ Section 80Hclear

Sorted by relevance

Indore7Bangalore4Surat4Mumbai3Jaipur1Delhi1Ahmedabad1Lucknow1

Key Topics

Section 80I11Section 80H11Section 80J8Section 143(1)7Section 143(1)(a)3Section 1433Deduction3Section 143(3)2Section 1472Addition to Income

INNO vs. OURCE SERVICES PRIVATE LIMITED,MUMBAIVS.DCIT, 14(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 3424/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai29 Jan 2025

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., Dcit, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. Pan No. Aaeci 0979 D Appellant Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: 06/01/2025
Section 143Section 143(1)Section 143(1)(a)Section 80J

80H to 80VV. The action of CPC restricting the deduction under section 80JJAAto action of CPC restricting the deduction under section 80JJAAto action of CPC restricting the deduction under section 80JJAAto the business income of Rs 6,22,44,207/ s income of Rs 6,22,44,207/- is correct as per law is correct as per law and facts

2
Set Off of Losses2

M/S. INDAGRO FOODS LTD.,MUMBAI vs. ACIT - (OSD) 2(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 7342/MUM/2008[2003-2004]Status: DisposedITAT Mumbai26 Apr 2019AY 2003-2004

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala, with Ms. Vasanti PatelFor Respondent: Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s)
Section 254(1)Section 80HSection 80I

disallowed the deduction that in case export house is not eligible for deduction and it issues a disclaimer certificate to supporting manufacturer, the supporting manufacturer is not entitled for any deduction. The ld. AR further submits that the assessee has raised additional ground of appeal that assessee is entitled to a deduction under section 80HHC on the profit earned from

THE TATA POWER CO. LTD,MUMBAI vs. ITO RG 2(1)(1), MUMBAI

In the result, the appeal filed by the assessee company in ITA No

ITA 3078/MUM/2009[2002-03]Status: DisposedITAT Mumbai19 May 2016AY 2002-03

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3078/Mum/2009 ("नधा"रण वष" / Assessment Year : 2002-03) The Tata Power Co. Ltd, The Asst. Commissioner Of बनाम/ Corporate Center, Block ‘B, Income Tax- Circle V. 5 Th Floor, 2(3),Aayakar Bhavan, 34, Sant Tukaram Road, Maharshi Karve Road, Carnac Bunder, Mumbai – 400 020. Mumbai – 400 009. "थायी लेखा सं./Pan : Aaact0054A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

disallowed the same, vide orders dated 27-02-2009. The CIT(A) also relied upon decision in the case of ITO v. Kanchan Oil Industries Limited (2005) 92 TTJ 739(Kol. Trib.) and Khinvasara Investment Private Limited v. JCIT (2007) 109 TTJ 341(Pune. Trib) 7.Aggrieved by the orders dated 27-02-2009 of the ld. CIT(A), the assessee