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203 results for “disallowance”+ Section 36(1)(v)clear

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Key Topics

Section 43B41Section 153A38Section 143(3)32Section 69A32Addition to Income32Section 44A30Disallowance28Section 143(1)26Section 80P(2)(a)26Deduction

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

disallowance made by the AO is justified and lawful and upheld. 6.6 Further, the following decisions wherein the interpretation of the provision of section 36(1)(vila) has been discussed and the same rational is applied relied upon: a. Sharada Sahakari Bank Ltd. v

Showing 1–20 of 203 · Page 1 of 11

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22
Section 36(1)(va)19
Unexplained Money8

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

disallowance made by the AO is justified and lawful and upheld. 6.6 Further, the following decisions wherein the interpretation of the provision of section 36(1)(vila) has been discussed and the same rational is applied relied upon: a. Sharada Sahakari Bank Ltd. v

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 89/NAG/2022[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

section 36(1)(viia) of the Act in relation to bad and doubtful debts at the rate Chandrapur District Central Co–operative Bank of 10% of the average advances made by the assessee's rural branches. The Assessing Officer did not allow the claim and such disallowance was confirmed by the Commissioner (Appeals). In Commissioner of Income-tax v

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 399/NAG/2019[2015-16]Status: DisposedITAT Nagpur21 Aug 2024AY 2015-16

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

section 36(1)(viia) of the Act in relation to bad and doubtful debts at the rate Chandrapur District Central Co–operative Bank of 10% of the average advances made by the assessee's rural branches. The Assessing Officer did not allow the claim and such disallowance was confirmed by the Commissioner (Appeals). In Commissioner of Income-tax v

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

section 36(1)(viia) of the Act in relation to bad and doubtful debts at the rate Chandrapur District Central Co–operative Bank of 10% of the average advances made by the assessee's rural branches. The Assessing Officer did not allow the claim and such disallowance was confirmed by the Commissioner (Appeals). In Commissioner of Income-tax v

KAMLESH SINGH THAKUR,NAGPUR vs. ITO, NAGPUR

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

ITA 41/NAG/2022[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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance

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

v. Deputy Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :- Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance