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.

8 results for “disallowance”+ Section 11(1)(c)clear

Sorted by relevance

Mumbai10,035Delhi8,481Bangalore3,268Chennai2,702Kolkata2,612Ahmedabad2,056Pune1,430Jaipur1,376Hyderabad1,118Chandigarh798Indore682Surat587Cochin438Raipur431Visakhapatnam373Amritsar333Rajkot299Karnataka299Cuttack285Lucknow220Nagpur216Panaji150Agra136Jodhpur129Guwahati113SC98Telangana85Allahabad84Ranchi73Calcutta68Dehradun58Kerala43Patna36Varanasi36Jabalpur27Punjab & Haryana12Rajasthan8Orissa7Himachal Pradesh6A.K. SIKRI ROHINTON FALI NARIMAN4A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1Gauhati1Uttarakhand1Andhra Pradesh1

Key Topics

Section 116Section 11(2)6Section 271(1)4Exemption4Depreciation4Addition to Income4Section 13(8)3Section 2(15)3Section 11(3)3Section 274

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

11:30 AM/PM on 23.06.2017" ·” 8. From the above, it is evident that the notice was absolutely vague. There is no specific charge for initiation of penalty proceedings which the assessee could explain. The penalty notice mentions the failure of the assessee to comply with the notice under Section 142(1)/143(2). It also mentions about the concealment

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

2
ITA/6/2021
HC Rajasthan
01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

c) the delegation is necessary, or (d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections

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)

c) are attracted as assessee is not granted exemption u/s 11 & 12 of the Act? iii) Any other question of law as deemed fit in the facts and circumstances of the case may also be framed by the Hon’ble Court in the interests of justice.” [2026:RJ-JP:2869-DB] (3 of 7) [ITA-150/2017] 2. This Court

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)

c) are attracted as assessee is not granted exemption u/s 11 & 12 of the Act? iii) Any other question of law as deemed fit in the facts and circumstances of the case may also be framed by the Hon’ble Court in the interests of justice.” [2026:RJ-JP:2869-DB] (3 of 7) [ITA-150/2017] 2. This Court

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

c) are attracted as assessee is not granted exemption u/s 11 & 12 of the Act? iii) Any other question of law as deemed fit in the facts and circumstances of the case may also be framed by the Hon’ble Court in the interests of justice.” [2026:RJ-JP:2869-DB] (3 of 7) [ITA-150/2017] 2. This Court

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

11. Time and again, courts have been confronted with whether the lease of plant and machinery of a business would amount to ‘business income’ or whether it would fall under the head ‘income from other sources’. One of the earliest cases that dealt with the issue under consideration was The Commissioner of Excess Profits Tax, Bombay City v. Shri Lakshmi

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

1,94,54,400/-. It is also claimed onvertible portion of debentures ral Mills Ltd. amounting to nder Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana

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

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights