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285 results for “disallowance”+ Section 19clear

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Key Topics

Section 143(3)52Section 69A44Addition to Income40Section 26337Section 44A30Section 153A28Deduction27Section 80I26Disallowance25Section 115B

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

disallowing such expenses/provisions & contingencies). Considering in the settled law on this issue, I humbly request your kindness to allow deduction under section 80P on extended income. 9 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 19

Showing 1–20 of 285 · Page 1 of 15

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23
Section 14A22
Exemption12

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

19. Further, CBDT Circular No. 05/2010 F.No.l42/13/2010- SO (TPL), dated 3Td June, 2010, in the context of the Explanatory Notes on Finance Act (No.2) 2009, clearly delineates reason for removal of dividing line between a Contractor and a Sub-Contractor by the Finance Act, (No.2) , 2009 in the following terms: "Under the existing provisions of section 194C

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 172/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 168/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

In the result, the aforesaid appeals of the assessee are allowed

ITA 104/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 122/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 151/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 123/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

In the result, the aforesaid appeals of the assessee are allowed

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

19 and Higher Education Cess 4. In all the appeals under consideration involve a common controversy emerged and challenged by the assessees / appellants that the disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section