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.

6 results for “disallowance”+ Section 32clear

Sorted by relevance

Mumbai6,852Delhi6,234Bangalore2,075Chennai1,975Kolkata1,592Ahmedabad878Hyderabad686Jaipur572Pune488Indore400Chandigarh314Surat268Rajkot250Raipur247Karnataka244Amritsar189Nagpur159Cochin153Visakhapatnam138Lucknow123Cuttack91Guwahati81Agra81SC64Ranchi64Allahabad64Telangana60Jodhpur57Panaji55Calcutta54Patna53Dehradun34Kerala28Varanasi25Jabalpur7Orissa6Punjab & Haryana6Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1J&K1Himachal Pradesh1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 260A4Section 2(15)3Section 12A3Section 802Section 112Section 1432Section 1472Section 1482Disallowance

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 1 asked under S disallowance on purchase of sha sold 32,650 shar 2006 as well. CONCLUSION 32. In appellant

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

disallow the exemption. 15. We have considered the submissions. Discussion 16. Section 2 (15) of the Act defines charitable purpose. The word ‘charitable purpose’ and ‘legislative changes’ have been discussed at length VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -10- by the Larger Bench of the Supreme

2
Exemption2

LALIT SINGLA R/O SARAI ALBEL SINGH OUTSIDE LAHORI GATE PATIALA PUNJAB vs. COMMISSIONER OF INCOME TEX PATIALA PUNJAB

The appeal stands dismissed

ITA/111/2018HC Punjab & Haryana02 Dec 2019

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI

Section 133Section 142Section 143Section 156Section 206CSection 260ASection 40Section 40A(3)

disallowance can be made without appreciating the chargeability of transactions to tax by way of TCS forms in accordance with Section 206CA r.w. Rule 114A substantiating the purchases made and the genuineness thereof ? 3 . A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is in the business of retail selling

COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S VERDHMAN TEXTILES LTD. LUDHIANA

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

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

Section 143Section 147Section 148Section 260ASection 32

disallowed and added back to the income of the assessee. In appeal, the CIT (A) upheld the reopening of the assessment and opined that the claim of capital expenditure as Revenue expenditure, which had been allowed by the Assessing Officer, was the valid reason to reopen the assessment to bring to tax the capital expenditure allowed as Revenue expenditure

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 12ASection 2(15)Section 260A

disallowance of exemption. 74. It cannot possibly be suggested that the Government of Punjab formed the trusts under the Punjab Town Improvement Act, 1922 because it wanted to carry on the business as colonizers or developers under the mask of the category “objects of general public utility”. PANKAJ BAWEJA 2018.09.20 19:01 I attest to the accuracy and authenticity

COMMISSIONER OF INCOME TAX -II, CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD.(NOW GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.)

Appeal stands disposed of

ITA/269/2009HC Punjab & Haryana19 Jan 2026

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

Section 260ASection 80

Section 260A of the Income Tax Act, 1961 is seeking setting aside of order dated 31.01.2025 passed by Income Tax Appellate Tribunal, Chandigarh. 2. The appellant has raised following questions for adjudication by this Court:- (i) Whether on facts and in the circumstances of the case, the ITAT is right in law in permitting the change in method of accounting