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8 results for “disallowance”+ Section 10(2)(iii)clear

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Key Topics

Section 116Section 11(2)6Addition to Income5Section 271(1)4Section 13(8)3Section 2(15)3Section 11(3)3Exemption3Depreciation3Section 274

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)
2
Section 11(3)
Section 13(8)
Section 2(15)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

ITA/816/2008HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

Section 260Section 36(1)(iii)

2 of 6) [ITA-816/2008] 31.07.2008 and 20.06.2008 passed by the Income Tax Appellate Tribunal, Jaipur (for brevity ‘the tribunal’). 3. On 01.12.2008 and 18.11.2009, the appeals were admitted on following substantial questions of law for assessment year 2001-02 and 2002-03 respectively:- “Whether the ITAT was justified in having reveresed the finding of the CIT (Appeals

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

2. This Regulation protects fundamental rights and freedoms of natural persons and in particular their right to the protection of personal data. 3. The free movement of personal data within the Union shall be neither restricted nor prohibited for reasons connected with the protection of natural persons with regard to the processing of personal data. Article 4: Definitions: Digitally Signed

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

2,3,4 and 5. The subsequent notice dated 3rd November, 2017 is only a reminder with reference to the first notice. In the assessment order, the Assessing Officer has discussed the addition in paragraph 4 of the order, which reads as under:- “4. The contention of the assessee has been examined. From perusal of the profit and loss account

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

2. Though this appeal was admitted on six questions of law, three main issues arise for consideration, and hence we re-framed the questions of law into three, and they are as follows: (i) Whether the lease rent received by the assessee for the year 2004-05 from M/s. Apollo Tyres Limited is to be treated as business income