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145 results for “disallowance”+ Section 35(1)(ii)clear

Sorted by relevance

Mumbai4,627Delhi4,154Bangalore1,562Chennai1,178Kolkata1,022Ahmedabad997Jaipur740Pune732Hyderabad658Indore471Chandigarh409Raipur323Surat311Cochin221Rajkot205Visakhapatnam198Cuttack165Amritsar158Nagpur145Karnataka140Lucknow106Guwahati68Allahabad50SC50Telangana46Calcutta44Jodhpur42Ranchi39Panaji34Patna32Agra30Kerala21Varanasi18Dehradun10Jabalpur9Punjab & Haryana7Himachal Pradesh4Rajasthan4Orissa2A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153C72Section 143(3)62Section 153A53Addition to Income42Section 1131Section 6826Section 26320Disallowance20Deduction19Section 80I

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

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

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234B

Showing 1–20 of 145 · Page 1 of 8

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18
Section 14716
Search & Seizure10
Section 250
Section 35(1)(ii)

section 35(1)(ii) of I.T. Act 1961. Such approval is noted on receipt. The deduction claimed u/s 35(1)(ii) of I.T. Act 1961 was examined in the regular assessment proceedings framed u/s 143(3) on 27/10/2016. C) The deduction has been disallowed

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

disallowance u/s 35(1)(ii) of the Act could be made in the instant case. 8.3. We find that there is no provision in section

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

disallowance u/s 35(1)(ii) of the Act could be made in the instant case. 8.3. We find that there is no provision in section

C-DET EXPLOSIVE INDUSTRIES PVT.LTD.,,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2,, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

disallowance u/s 35(1)(ii) of the Act could be made in the instant case. 8.3. We find that there is no provision in section

SADHNA SAHAKARI BANK LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 16/NAG/2022[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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

PAWANSUT TRAVELS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 17/NAG/2022[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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

JAIKA VEHICLE TRADE PRIVATE LIMITED,NAGPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE

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

ITA 90/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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

DURGESH INDUSTRIAL SECURITY PVT. LTD,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

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

ITA 13/NAG/2022[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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

NEELAM RAKESH SINGH,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANLORE

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

ITA 194/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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

SHAMLAX METACHEM PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 99/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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

SHANTI ARMS TECH PVT LTD,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 15/NAG/2022[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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

ANKUR SEEDS PVT. LTD.,NAGPUR vs. DIRECTOR OF INCOME TAX (CPC), BANGALORE

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

ITA 182/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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

M/S. DHANDHANIA INFOTECH ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 84/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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y

M/S R K WAREHOUSING AND LEASING ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGLORE

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

ITA 18/NAG/2022[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

35. ITA no.46/Nag./2022A.Y. 2019–20 06.04.2022 143(1) 36. ITA no.43/Nag./2022A.Y. 2017–18 04.04.2022 143(1) 37. ITA no.41/Nag./2022A.Y. 2019–20 21.12.2021 143(1) 38. ITA no.32/Nag./2022A.Y. 2018–19 28.10.2021 143(1) 39. ITA no.31/Nag./2022A.Y. 2017–18 28.10.2021 143(1) 40. ITA no.30/Nag./2022A.Y. 2018–19 29.12.2021 143(1) 41. ITA no.27/Nag./2022A.Y