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38 results for “disallowance”+ Section 41(4)clear

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Key Topics

Condonation of Delay29Section 14A12Section 143(3)11Disallowance9Deduction6Addition to Income6Section 41(1)5Section 2504Section 80P(2)(d)4Section 80P(2)(a)

SALGAOCAR MINING INDUSTRIES PRIVATE LIMITED.,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE., MARGAO

In the result, the appeal filed by the Revenue in ITA

ITA 118/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

section 41(1) of the Act. As regards, the provisions for expenses, considering the submissions of the assessee that the said provisions had not been relevant to the assessment year under consideration, the ld. CIT(A) held that there is no question of disallowance of such provision for the assessment year 2011-12 and directed the Assessing Officer to delete

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO., MARGAO vs. M/S SALGAONCAR MINING INDUSTRIES PVT. LTD., PANAJI

Showing 1–20 of 38 · Page 1 of 2

3
Section 253(1)3
Section 143(2)3

In the result, the appeal filed by the Revenue in ITA

ITA 135/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

section 41(1) of the Act. As regards, the provisions for expenses, considering the submissions of the assessee that the said provisions had not been relevant to the assessment year under consideration, the ld. CIT(A) held that there is no question of disallowance of such provision for the assessment year 2011-12 and directed the Assessing Officer to delete

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

ITA 3/PAN/2023[2009-10]Status: DisposedITAT Panaji05 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr M. Satish [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 246ASection 250Section 253(1)Section 41(1)Section 4I

41. Having regard to the language of Section 14A(2) of the Act, read with Rule 8D of the Rules, we also make it clear that before applying the theory of apportionment, the AO needs to record satisfaction that having regard to the kind of the assessee, suo moto disallowance under Section 14A was not correct. It will

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 160/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

SHRI SHRADHA CREDIT SOUHARD SAHAKARI NIYMIT NIPANI,NIPANI vs. ITO, WARD-2 BELGAUM , BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 144/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

disallowed. The AO did not allow the deduction to the appellant u/s 80P(2)(a)(i) of the Act and the income was assessed at Rs. 11,83,37,803/-. Page 28 of 36 Akshaya Co-Op credit society Limited & others. 6.1.2 During the course of appellate proceedings, the appellant submitted that the appellant co-operative society was engaged into