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.

2 results for “disallowance”+ Section 164clear

Sorted by relevance

Mumbai784Delhi702Bangalore260Chennai179Kolkata166Jaipur123Ahmedabad116Chandigarh67Pune64Hyderabad54Lucknow52Raipur46Surat46Cochin41Visakhapatnam36Indore32Cuttack28Nagpur20Amritsar19Ranchi17Rajkot13Agra11Panaji8Allahabad8Karnataka7Varanasi7Guwahati5SC5Jodhpur4Dehradun4Telangana4Orissa2Punjab & Haryana2Calcutta1Patna1Rajasthan1Jabalpur1

Key Topics

Section 2(15)3Section 12A3Section 112Exemption2

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

disallowed to get benefit of Section 11 of the Income Tax Act, 1961 (for short, ‘the Act’). ITA No. 33 of 2022 has been filed by the assessee arising out of order dated 12.11.2021 passed by the ITAT dismissing its ITA No.1426/Chd/2018 for the assessment year 2015-2016, upholding the order of the CIT (A) declaring the assessee not entitled

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12A
Section 2(15)
Section 260A

164 of 2012 vide its order dated 07.11.2013 and also by Hon'ble Supreme Court in Special Leave to Appeal (C) No. 4990 of 2014 vide its order dated 21.07.2014? 4. The facts in brief are that the assessee i.e. Improvement Trust, Bathinda is a Trust constituted under the Punjab Town Improvement Act, 1922 (for short '1922 Act'). Vide order