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883 results for “disallowance”+ Section 16clear

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Key Topics

Section 14A94Addition to Income68Section 143(3)64Disallowance53Section 80I39Deduction39Section 69B30Section 3522Section 14820Section 250

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

ITA 902/PUN/2018[2011-12]Status: DisposedITAT Pune06 Dec 2022AY 2011-12

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

Disallowance under section 40(a)(i) of the Act 7. That on facts and circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in considering the payments of INR 16

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Section 80P18
Depreciation11

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

ITA 590/PUN/2018[2014-15]Status: DisposedITAT Pune06 Dec 2022AY 2014-15

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

Disallowance under section 40(a)(i) of the Act 7. That on facts and circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in considering the payments of INR 16

HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

ITA 2403/PUN/2017[2012-13]Status: HeardITAT Pune28 Sept 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

For Respondent: Shri Rajeev Kumar
Section 10ASection 10BSection 10B(7)Section 143(3)Section 14ASection 92C

16. The assessee has raised the following grounds of appeal: “1. The learned CIT(A) erred in confirming the disallowance of Rs.65,08,219 made by the Assessing Officer ("AO") under section

HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

ITA 2402/PUN/2017[2011-12]Status: HeardITAT Pune28 Sept 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

For Respondent: Shri Rajeev Kumar
Section 10ASection 10BSection 10B(7)Section 143(3)Section 14ASection 92C

16. The assessee has raised the following grounds of appeal: “1. The learned CIT(A) erred in confirming the disallowance of Rs.65,08,219 made by the Assessing Officer ("AO") under section

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C

disallowance is merited under section 10AA of the Act. The basic condition for application of the said provisions of the Act are an arrangement between the parties, which is so arranged as to enable the assessee to earn super normal profits. The TPO/Assessing Officer/DRP has not pointed out any such arrangement whatsoever between the assessee and the comparable companies selected

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 43/PUN/2021[2016-17]Status: DisposedITAT Pune07 Jul 2022AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

section 14A read with rule 8D disallowance particularly ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 42/PUN/2021[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

section 14A read with rule 8D disallowance particularly ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

16-06-2025 Date of 09-09-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above two appeals filed by the assessee are directed against the separate orders both dated 19.09.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2018-19 which has in turn arisen

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

16-06-2025 Date of 09-09-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above two appeals filed by the assessee are directed against the separate orders both dated 19.09.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi [“CIT(A)/NFAC”] pertaining to Assessment Year (“AY”) 2018-19 which has in turn arisen

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

ITA 54/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

SIXSIGMA MEDICARE AND RESEARCH LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 322/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 20/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

ITA 281/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 268/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

M/S. THAKKER DEVELOPERS PVT.LTD,,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 179/PUN/2022[2017-18]Status: DisposedITAT Pune08 Dec 2022AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

ITA 386/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

WONDER CARS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 55/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare

SR FIBREGLASS AUTO PRIVATE LIMITED,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 193/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

16); M.K.Kulkarani(S.No.2); Susant Saranti (S.No.21); S.N.Puranikh (S.No.17); Deepa Khare (S.No.11, 12); Sharad A. Vaze(S.No.3) & None (S.No.4, 5, 6, 7, 8, 9, 10, 13, 15, 18, 19, 20) – AR’s Revenue by Shri M.G.Jasnani – DR Date of hearing 22/11/2022 Date of pronouncement 08/12/2022 ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare