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.

1 result for “disallowance”+ Section 2(14)(iii)clear

Sorted by relevance

Mumbai3,045Delhi2,874Chennai825Bangalore640Jaipur537Ahmedabad536Hyderabad491Kolkata451Pune349Raipur310Chandigarh295Indore287Surat237Rajkot185Cochin165Amritsar146Visakhapatnam143Lucknow96Nagpur94SC91Guwahati68Panaji56Jodhpur52Ranchi51Allahabad49Patna49Cuttack41Agra27Dehradun25Jabalpur11Varanasi7A.K. SIKRI ROHINTON FALI NARIMAN3A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1

M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN

C.A. No.-001569-001569 - 2007Supreme Court10 Mar 2015
Section 256Section 256(2)Section 37

iii) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the payment to Golden Enterprises was only for business purpose or and was in business interest?” The questions reframed by the High Court were in respect of the payments made to M/s. R.J. Associates and one Golden