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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 143(3)66Addition to Income46Section 153A42Section 1131Section 6826Disallowance26Section 35(1)(ii)23Section 153C21Deduction21Section 263

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

...
20
Section 80I18
Exemption12
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

SUPRIYA PACKAGING PVT LTD,NAGPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, NAGPUR

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

ITA 25/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

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

M/S AKAY UDYOG,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 27/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

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

M/S. FORMS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

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

ITA 20/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

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

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

M/S. KABRA ENGINEERING, CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 22/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

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

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. KABRA ENGINEERING,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 23/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

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

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

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

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

SUPRIYA PACKAGING PVT LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 30/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