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10 results for “disallowance”+ Section 12(2)clear

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Key Topics

Section 116Section 11(2)6Addition to Income6Section 1474Section 271(1)4Exemption4Depreciation4Section 13(8)3Section 2(15)3Section 11(3)

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

12 trustees of the Trust belong to three closely related family groups, and their details are as follows: (1) Sri.Babu P. Thomas, his wife Smt.Gracy Babu and their two major sons. (2) Sri.Jose Thomas, his wife Smt.Reena Jose and their major son and daughter. (3) Sri.P.J.Paulose, his wife Smt.Lizzy Paulose and their two major daughters. Due to difficulties in managing

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 271
3
Section 682
Disallowance2
Section 271(1)
Section 271(1)(c)
Section 274

Section 142(1)/143(2). It also mentions about the concealment of particulars of income or furnishing of inaccurate particulars of Digitally Signed By:SUNITA KUMARI Signing Date:22.11.2024 17:18:43 Signature Not Verified ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 5 of 12 income in terms of Explanation 1,2,3,4 and 5. The subsequent notice dated

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)

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 further proceeded to examine the question in light of the judgment

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)

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 further proceeded to examine the question in light of the judgment

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)

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 further proceeded to examine the question in light of the judgment

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

disallowance of Rs.52 lakhs was justified as the expenditure did not pertain to the year under consideration. Regarding the quality loss, it was held that assessee could not claim deduction as an expenditure since it did not carry on any manufacturing activity. In the above background, the assessee preferred this appeal under section 260A of the Income

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

ITA/69/2009HC Rajasthan02 Jan 2020

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

Section 147Section 254Section 40ASection 40A(3)Section 68

disallowance of Rs.2,76,167 u/s.40A(3) as made by the learned A.O. is improper and unjustified and the learned Commissioner should not have sustained the action of the A.O. 2. For that the addition of Rs.7,01,000/- as sustained by the learned Commissioner is highly unjustified and uncalled for. 3. For that the proceedings initiated u/S.147

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

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

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

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 High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred

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