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.

2 results for “disallowance”+ Section 18Aclear

Sorted by relevance

Mumbai8Kolkata4Bangalore4Delhi4SC2Hyderabad1Cochin1Chennai1

Key Topics

Section 18A3Section 233Section 403Section 2072Section 143(3)2

MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI

The appeals are allowed in the above

C.A. No.-000928-000928 - 1980Supreme Court15 Sept 1995
For Respondent: COMMISSIONER OF INCOME TAX, DELHI AND ANR. ETC. ETC
Section 143Section 144Section 18Section 18ASection 2Section 207Section 208Section 209Section 211Section 214

18A(5) the interest was payable upto the date of assessment - described as "regular assessment" - which meant the assessment made under Section 23. Similarly, under Section 214(1), the interest is payable upto the date of "regular assessment" which expression is defined by the Act to mean the assessment made under Section 143 or Section 144. The payment of interest

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

C.A. No.-000011-000011 - 2022Supreme Court03 Jan 2022

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

Section 143(3)Section 263Section 40

disallowance made in this regard is liable to be set aside.  24. In the result the assessment completed against the appellants with respect to the assessment years 2014­ 2015,   2015­2016   are   hereby   set   aside.   The   matter   is remitted to the Assessing Officer to pass revised orders, after   computing   the   I.T.   Appeal   Nos.   135,   146   & 4 C.A.@S.L.P.(C)No.12859