BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “disallowance”+ Section 10(25)clear

Sorted by relevance

Mumbai8,341Delhi7,267Bangalore2,562Chennai2,168Kolkata1,829Ahmedabad1,726Pune1,439Jaipur1,175Hyderabad1,140Indore631Surat600Chandigarh576Raipur426Visakhapatnam333Cochin332Rajkot285Amritsar277Cuttack261Lucknow232Nagpur222Karnataka213Agra146Guwahati105Allahabad97Jodhpur85Panaji84Ranchi82SC78Telangana64Patna51Calcutta50Dehradun45Jabalpur33Varanasi28Kerala20Rajasthan8Himachal Pradesh4Punjab & Haryana4Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1Gauhati1Andhra Pradesh1H.L. DATTU S.A. BOBDE1Bombay1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Tripura1

Key Topics

Section 142(1)2Section 143(3)2Section 1482

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

Section 14A of the Act. It was pointed out that the said conclusion is reached because nexus has not been established between expenditure disallowed and earning of exempt income. The revenue failed to substantiate their argument that the assessee was required to maintain separate accounts and that the revenue has failed ITA/83/2010 REPORTABLE Page 50 of 60 to refer

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

disallowed the deduction claimed under Section 80P of the Act. Further, the Assessing Officer concludes that the assessee earned income from interest on deposits from members and deposits made in scheduled Banks from trading commodities and interest from call money depositors. In view of the view taken by the Assessing Officer, the said income has been treated as income from

INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

ITA/179/2004HC Orissa10 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 142(1)Section 143(3)Section 148

disallowed the claim of 100% depreciation and reduced it to 25% of the cost. As regards the claim for depreciation for marine pumps and motors, it was noted by the AO that the IT Rules themselves do not mention these equipments to be eligible for 100% depreciation. Consequently depreciation was allowed @ 25%. 8. The AO then examined the claim