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911 results for “disallowance”+ Section 19clear

Sorted by relevance

Mumbai10,420Delhi8,536Bangalore3,034Chennai2,808Kolkata2,407Ahmedabad1,336Hyderabad1,017Jaipur956Pune911Surat602Indore552Chandigarh484Raipur425Karnataka306Rajkot306Nagpur285Amritsar244Cochin240Lucknow235Visakhapatnam231Cuttack187Panaji137Agra114Allahabad99Guwahati91SC87Jodhpur87Ranchi74Telangana74Calcutta66Patna63Dehradun54Varanasi36Kerala34Jabalpur21Punjab & Haryana13A.K. SIKRI ROHINTON FALI NARIMAN5Himachal Pradesh4Rajasthan4Orissa3Gauhati2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1Tripura1

Key Topics

Section 80P(2)(d)84Section 143(3)74Addition to Income62Section 80P(2)(a)51Disallowance51Deduction49Section 14A44Section 80P42Section 69B30Section 263

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

19. As per the Ld. CIT-DR, since there is an agreement between the assessee and the associated enterprises for Provision of IT enabled engineering/software services, it is to be understood as an “arrangement” within the meaning of section 80-IA(10) of the Act. According to him, the requirements of section 80-IA(10) of the Act are satisfied

Showing 1–20 of 911 · Page 1 of 46

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29
Section 143(1)29
Exemption18

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

19. As per the Ld. CIT-DR, since there is an agreement between the assessee and the associated enterprises for Provision of IT enabled engineering/software services, it is to be understood as an “arrangement” within the meaning of section 80-IA(10) of the Act. According to him, the requirements of section 80-IA(10) of the Act are satisfied

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

section 14A of the Act cannot be higher than the amount of exempt income earned by the Appellant." 4. Each one of the above grounds of appeal is without prejudice to the other.” 17. Briefly, the facts of the case are as under: The assessee is a company incorporated as a private limited company. The assessee company undertakes high quality

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

section 14A of the Act cannot be higher than the amount of exempt income earned by the Appellant." 4. Each one of the above grounds of appeal is without prejudice to the other.” 17. Briefly, the facts of the case are as under: The assessee is a company incorporated as a private limited company. The assessee company undertakes high quality

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

19. As per the Ld. CIT-DR, since there is an agreement between the assessee and the associated enterprises for Provision of IT enabled engineering/software services, it is to be understood as an ―arrangement‖ within the meaning of section 80-IA(10) of the Act. According to him, the requirements of section 80-IA(10) of the Act are satisfied

WOCKHARDT LIMITED,,AURANGABAD vs. ASSISTAMT COMMISSIONER OF INCOME TAX, CIRCLE -3,, AURANGABAD

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

ITA 758/PUN/2019[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

For Appellant: Shri Rajan VoraFor Respondent: Shri Anurag Shivastava
Section 143(3)Section 14ASection 35Section 80ISection 92B

section 35(2AB) of Rs.65,55,77,068/-, disallowance of Freebies to Doctors of Rs.1,19,82,100/-, disallowance u/s CO No.43/PUN/2019

SURESH CHUNNILAL SHARMA,,PARBHANI vs. INCOME-TAX OFFICER, WARD - PARBHANI,, PARBHANI

In the result, the appeal is partly allowed for statistical

ITA 1883/PUN/2018[2013-14]Status: DisposedITAT Pune16 Feb 2021AY 2013-14

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1883/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14

Section 40A(3)

section 40A(3) without bringing the case in any of the specific clauses of Rule 6DD. 15. On an overview of the view canvassed by various Hon’ble High Courts on the point - some deleting the disallowance on the basis of the genuineness of the transactions while others sustaining the disallowance - what matters for the Tribunal is to follow

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

ITA 88/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

ITA 89/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 154/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

THE RESIDENCY CLUB,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, , KOLHAPUR

The appeal of the assessee is dismissed

ITA 137/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 115/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

SATISH MADHAORAO YEOLE,PUNE vs. INCOME-TAX OFFICER, WARD 4(4), , PUNE

The appeal of the assessee is dismissed

ITA 107/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR

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

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 and Research Ltd., & Others (21 Appeals) आदेश/ ORDER PER BENCH : All these appeals have a common issue. Therefore, with the consent of the ld.Authorised Representative(ld.AR) of the Assessee and ld.Departmental Representative(ld.DR