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.

9 results for “disallowance”+ Section 260clear

Sorted by relevance

Mumbai1,190Delhi809Karnataka536Bangalore249Chennai234Kolkata199Telangana95Jaipur93Ahmedabad83Hyderabad45Pune41Calcutta39Chandigarh37Surat34Visakhapatnam34Lucknow31Rajkot29Raipur25Indore23Nagpur19Cuttack18SC16Cochin15Punjab & Haryana9Amritsar8Jodhpur8Kerala7Patna7Dehradun4Rajasthan3Orissa3Panaji2Himachal Pradesh2Ranchi2Varanasi2Uttarakhand1J&K1RANJAN GOGOI PRAFULLA C. PANT1Agra1Bombay1Andhra Pradesh1Guwahati1H.L. DATTU S.A. BOBDE1Jabalpur1

Key Topics

Section 14A9Section 2607Section 37(4)6Deduction5Disallowance5Addition to Income5Section 294Section 35D3Section 143(3)2

MASCOT FOOTCARE FARIDABAD THRG ITS PARTNER GUNJAN LAKHANI vs. COMMISSIONER OF INCOME TAX FARIDABAD (HARYANA)

The appeals stand dismissed

ITA/192/2012HC Punjab & Haryana12 May 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143(1)Section 14ASection 260Section 36Section 36(1)Section 36(1)(iii)

260-A of the Income Tax Act, 1961 MANOJ KUMAR 2023.06.06 11:11 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh ITA Nos. 64 and 192-2012 2023:PHHC:081405-DB 2 (for short 'Act 1961') challenging order dated 27.05.2011 and order dated 20.04.2012 in M.A No.292/Del/2011 arising out of ITA No. 998/DEL/2011 dated

CHIEF COMMISSIONER OF INCOME TAX OSD LUDHIANA vs. M/S CEIGALL INDIA LTD

Section 69C2
Section 402
Depreciation2
ITA/61/2021HC Punjab & Haryana06 Aug 2022

Bench: Cit(A). The Same Was Partly Allowed. The Addition Made By Applying Net Profit Dinesh Kumar 2022.10.16 16:54 I Attest To The Accuracy & Integrity Of This Document

Section 143(3)Section 145Section 145(3)Section 260Section 29Section 40Section 69C

260-A of the Income Tax Act, 1961 (hereinafter referred to as 'Act') filed by the revenue impugning the order of Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') dated 19.11.2020. 2. Respondent is an assessee under the Income Tax Act. The assessment for the year 2014-15 was completed under Section 143(3) of the Act vide order

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

ITA/382/2019HC Punjab & Haryana06 Feb 2020

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

Section 14ASection 260

Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 27.3.2019 relating to assessment year 2014-2015 of the Income Tax Appellate Tribunal Division Bench Chandigarh, in M.A. No. 50/Chd/2019 in ITA No. 656/Chd/2018 (Annxure A-4) claiming following questions of law :- (i) Whether on the facts and in the circumstances

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

ITA/10/2005HC Punjab & Haryana03 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 37(4)

260 A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 23.09.2004 passed by Income Tax Appellate Tribunal (for short ‘Tribunal’) for the Assessment Year 1995-96. 2. The appellant has raised two questions with respect to addition/deduction. The appellant claimed deduction of Rs.6,24,819/- with respect to expenses incurred

M/S INDUSTRIAL CABLES (INDIA) LTD., RAJP vs. COMMISSIONER OF INCOME TAX, PATIALA & OR

ITA/129/2000HC Punjab & Haryana20 Jan 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260

Section 260-A of the Income Tax Act, 1961 (in short “the Act”) against the order of the Income Tax Appellate Tribunal, Chandigarh in ITA No.487/Chandi/1992 for the assessment year 1990-1991 disallowing

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260Section 37

260-A of the Income Tax Act, 1961 (for short 'Act 1961') challenging order dated 03.02.2005 (A/Y 96-97 in ITA No. 244-2005), order dated 31.01.2005 (A/Y 98-99 in ITA No. 281-2005), order dated 28.12.2004 (A/Y 96-97 in ITA No. 283-2005), order dated 28.12.2004 (A/Y 97-98 in ITA No. 282-2005) & order dated

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260Section 35D

Section 260-A of Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 28.02.2005 passed by Income Tax Appellate Tribunal (for short ‘Tribunal’) to the extent deduction of expenses incurred on expansion outside the country and warranty claim have been disallowed

THE PR. COMMISSIONER OF INCOME TAX-2, CHD vs. M/S AGRI KING TRACTORS AND EQUIPMENTS PVT. LTD.

The appeal stands dismissed

ITA/356/2019HC Punjab & Haryana29 Jan 2020

Bench: It Should Be Reinstated & Decided On Merits ?” Ii. Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Is Justified In Directing The Assessing Officer To Verify The Claim Of The Assessee Having Not Earned Any Exempt Income In The Year Under Consideration & Allow The Relief Accordingly, Ignoring The Legislative Intent Anuradha 2020.01.30 16:03 I Attest To The Accuracy & Integrity Of This Document

Section 14ASection 260

Section 260-A of the Income Tax Act, 1961(for short 'the Act') against the order dated 18.3.2019 of the Income Tax Appellate Tribunal Division Bench Chandigarh, in ITA No. 1280/Chd/2018 (Annexure A-3) for A.Y. 2015- 2016 and claiming following substantial questions of law :- “i. Whether on the facts and in the circumstances of the case, the order

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR

ITR/3/2010HC Punjab & Haryana22 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 256(2)

260 Shawls, blankets and Lois 11,587 Carpet yarn 44,411 In view of the above details, it is observed that out of the total worsted yarn manufactured at 585294 Kg., 288500 Kg. is of synthetic blended yarn in which the wastage is nominal. Secondly, it has been emphasized by the assessee that for manufacture of fine quality of yarn