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.

3 results for “disallowance”+ Section 37clear

Sorted by relevance

Mumbai7,651Delhi6,816Bangalore2,262Chennai2,183Kolkata1,705Ahmedabad967Hyderabad725Jaipur631Pune503Indore402Chandigarh318Surat310Raipur261Karnataka216Rajkot207Amritsar191Cochin181Visakhapatnam171Nagpur158Lucknow119Cuttack101Guwahati81Allahabad71Calcutta67Telangana67SC66Ranchi64Panaji62Jodhpur55Patna53Agra35Dehradun29Kerala25Varanasi22Jabalpur17Punjab & Haryana13Himachal Pradesh3Rajasthan3Gauhati2Orissa2MADAN B. LOKUR S.A. BOBDE1Tripura1H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1A.K. SIKRI ROHINTON FALI NARIMAN1RANJAN GOGOI PRAFULLA C. PANT1

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

disallowing the said payment from being deducted as an expenditure. 20. It is not in dispute, as held in the decision in Commissioner of Income Tax v. Chemical Constructions [(2000) 243 ITR 858 (Mad.)] and in Malwa Vanaspati & Chemical Co. v. Commissioner of Income Tax [(1997) 225 ITR 383 (SC)] that when penalty is paid, comprising of elements of compensation

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

disallowing its claim for expenditure in the same amount. In relation to the Trust, the finding of the Tribunal, which is impugned in I.T.A.No.6/2021 filed by the Department in relation to assessment year 2010-11 is found in paragraphs 19 to 19.5, which read as follows: “19. The CIT(A) observed that the assessee had created a fresh asset

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

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires,— (h) “data