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 13Aclear

Sorted by relevance

Delhi70Mumbai24Kolkata16Pune10Bangalore9Ahmedabad8Cuttack8Indore5Dehradun5Hyderabad5Rajkot3Jaipur2Chennai2Chandigarh2Patna2Amritsar2Raipur2Varanasi2Visakhapatnam2Cochin1

Key Topics

Section 172(3)4Section 80G3Section 172(4)2Exemption2Double Taxation/DTAA2Limitation/Time-bar2

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

13A of Singapore Income Tax Act which provide exemption of shipping profit. The ld. counsel has also referred the decision of Hon’ble Gujarat High Court in the case of MT Maersk Milkage Vs. Income Tax (International Taxation) dated 24th August, 2016 placed at page no. 113 of the Volume 1 of the paper book. The ld. counsel has also

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

13A of Singapore Income Tax Act which provide exemption of shipping profit. The ld. counsel has also referred the decision of Hon’ble Gujarat High Court in the case of MT Maersk Milkage Vs. Income Tax (International Taxation) dated 24th August, 2016 placed at page no. 113 of the Volume 1 of the paper book. The ld. counsel has also

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal of the assessee, is allowed for statistical purpose

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

13A and u/s 12 of the Act, or by so liciting beneficiaries for the donation scam. The allegations were confirmed from multiple evidences found during the search and seizure action and statements recorded on oath of the key persons namely, Tribhawan Ramkalp Ojha, Saumil Bhadiadra, Ram Bhawa Ojha and Mahesh Kumar. 4. That a notice issued to assessee