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3 results for “disallowance”+ Section 44Aclear

Sorted by relevance

Mumbai37Delhi28Hyderabad5Bangalore5Lucknow5Pune3Cuttack3Patna2Kolkata2Chandigarh2Telangana1Jaipur1SC1Ahmedabad1

Key Topics

Section 14A6Section 446Section 282Section 43B2Exemption2Deduction2Disallowance2Addition to Income2

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,, PUNE

ITA 1645/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

44A of the Act over-rides sec. 14A of the Act and hence, no disallowance can be made in the hands of the assessee. Further, the ld. Sr. Counsel brought to our notice that for A.Y. 2008-09 the Tribunal had sustained the disallowance to the extent suo moto disallowed by the assessee in its return of income

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

ITA 1655/PUN/2015[2007-08]Status: Disposed
ITAT Pune
19 Apr 2022
AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

44A of the Act over-rides sec. 14A of the Act and hence, no disallowance can be made in the hands of the assessee. Further, the ld. Sr. Counsel brought to our notice that for A.Y. 2008-09 the Tribunal had sustained the disallowance to the extent suo moto disallowed by the assessee in its return of income

M/S. BEKAERT INDUSTRIES PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

The appeal of the assessee is allowed

ITA 1003/PUN/2017[2012-13]Status: DisposedITAT Pune14 Oct 2025AY 2012-13
Section 143(3)Section 9(1)(vi)

disallowance\nwas warranted under section 40(a)(i) of the Act. The Tribunal\naccepted that there was an error while adjudicating on the\ntaxability of the impugned payments as Royalty under the treaty\nand recalled the order partly to examine the taxability of the said\npayment in light of the correctly applicable treaty on the ground\nthat the same would