Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

13 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,643 Mumbai1,306 Kolkata663 Bangalore619 Chennai578 Pune287 Jaipur273 Ahmedabad182 Hyderabad175 Raipur139 Chandigarh133 Indore79 Lucknow79 Visakhapatnam60 Surat40 Nagpur32 Guwahati29 Cochin27 Amritsar23 Rajkot22 Cuttack20 Jabalpur18 SC13 Patna12 Ranchi12 Panaji11 Kerala9 Karnataka7 Calcutta7 Dehradun7 Jodhpur5 Agra5 Punjab & Haryana4 Allahabad3 Rajasthan3 Himachal Pradesh3 Telangana3 Varanasi1 A.K. SIKRI ROHINTON FALI NARIMAN1 A.K. SIKRI N.V. RAMANA1 J&K1

Key Topics

Section 43B29 Deduction11 Section 408 Section 80H7 Disallowance5 Addition to Income5 Section 36(1)(vii)4 Section 35D3 Section 143(1)(a)3 Section 36(1)(va)

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

C.A. No.-002833-002833 - 2016Supreme Court12 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 2(24)(x)Section 28Section 36Section 36(1)(va)Section 43B

Section 43B: "Disallowance of unpaid statutory liability - Section 43B *** 35.2 Several cases have come to notice where taxpayers do not discharge

COMMNR. OF INCOME TAX, UDAIPUR vs. MCDOWELL & CO. LTD

The appeal is disposed of

C.A. No.-002939-002939 - 2006

3

Supreme Court

08 May 2009

Bench: The High Court Are As Follows: (1) Whether On The Facts & In The Circumstances Of The Case, The I.T.A.T. Was Justified In Holding That The Unpaid Amount Of Bottling Fee Has, On Furnishing Of The Bank Guarantee, To Be Treated As Actual Payment & Accordingly Allowing The Deduction In Respect Of The Same Under Section 43B Of The Act, Even Though The Sum Has Not Been Actually Paid Before The Due Date Of Filing The Return Under Section 139(1) Of The Act. (2) Whether On The Facts & In The Circumstances Of The Case, The I.T.A.T. Was Justified In Allowing The Depreciation On Research & Development Assets Which Related To The Closed Business Of Fast Food Division/Unit Of The Assessee-Company As Such Not Used During The Previous Year? (3) Whether On The Facts & In The Circumstances Of The Case, The I.T.A.T. Was Justified In Deleting The Addition Of Rs.2,77,887/- 2

Section 139(1)Section 31Section 35(1)(iv)Section 37Section 43B

section 43B of the IT Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the ITAT was justified in deleting the addition of Rs.61,412 made by the Assessing Officer on account of disallowance

MARUTI SUZUKI INDIA LTD. (EARLIER KNOWN AS MARUTI UDYOG LTD.) vs. COMMISSIONER OF INCOME TAX DELHI

The appeals are dismissed

C.A. No.-011923-011923 - 2018Supreme Court07 Feb 2020

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 260ASection 43B

Section 43B of an amount of Rs. 3,08,88,171/ in respect of Sales Tax Recoverable Account. 2. The Assessing Officer passed assessment order dated 28.03.2002. The Assessing Officer disallowed

M.M. AQUA TECHNOLOGIES LTD. vs. COMMISSIONER OF INCOME TAX, DELHI - III

Appeals are allowed in the aforesaid terms

C.A. No.-004742-004743 - 2021Supreme Court11 Aug 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

43B Explanation 3C, noted the facts as found by the CIT as follows (para 5): “2.2. I have perused the case laws cited and also the above sanction letter from IDBI and also the auditor's note referred by the assessing officer. I have perused Schedule 3 of the balance sheet as on 31-3-2001 and find that

COMMNR. OF INCOME TAX, KERALA vs. M/S. TRAVANCORE SUGARS & CHEMICALS LTD

The appeal stands disposed of in

C.A. No.-002558-002558 - 2005Supreme Court07 May 2015

Bench: The Expiry Of The Relevant Previous Year. On 30.04.1993, The Assessing Officer Completed The Assessment For The Year 1990-1991 & Inter Alia Confirmed Disallowance Of The Vend Fee. Against This, The Assessee Preferred An Appeal Before The Commissioner Of Income Tax (Appeals), Who, By His Order Dated 24.05.1993, Deleted The Disallowance Under Section 43B & Allowed The Appeal Of The Respondent-Assessee. Aggrieved By The Said Order, The Revenue Preferred An C. A. No. 2558/ 2005 1

Section 256(1)Section 28Section 36Section 43B

disallowable under Section 43B of the Income Tax Act (hereinafter referred to as 'Act') since it was not actually paid

BHUNA COOP. SUGAR MILLS LTD. vs. COMMNR. OF INCOME TAX, ROHTAK

C.A. No.-001100-001101 - 2005Supreme Court11 Feb 2005

For Respondent: Commissioner of Income Tax,Rohtak & Anr

Section 141(1)(A)Section 143(1)(a)Section 43B

Section 43B(d), hence, disallowed the deduction. In support of this contention learned counsel pointed out from the order of the tribunal

M/S MUNJAL SALES CORPORATION vs. COMMR.OF INCOME TAX,LUDHIANA

C.A. No.-001378-001378 - 2008Supreme Court19 Feb 2008

For Respondent: Commissioner of Income Tax,Ludhiana & Anr

Section 36(1)(iii)Section 40

Sections 40A and 43B deal with Business Disallowances. Keeping in mind the said scheme the position is that Sections 30 to 38 are deductions

COMMNR. OF INCOME TAX vs. M/S. DISTILLERS CO. LTD

The appeal is dismissed with costs

C.A. No.-001813-001813 - 2007Supreme Court05 Apr 2007

For Respondent: M/s. Distillers Co. Ltd

Section 260ASection 43Section 43B

disallowed in terms of Section 43B of the Income Tax Act, 1961 (for short "the Act"). The Assessee paid certain

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

C.A. No.-001337-001337 - 2003Supreme Court11 Jan 2010

Section 145Section 2(24)Section 36(1)(vii)Section 37Section 37(1)

disallows several such provisions under Sections 40A(7), 43B, 40 and 40A. Such disallowances alone could be added back to the taxable

M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI

The appeals are allowed

C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016

Section 43B or 40A(9) of the Act does not come in the way of the assessee. Therefore, the High Court was wrong in disallowing

COMMISSIONER OF INCOME TAX KOLKATA XII vs. M/S CALCUTTA EXPORT COMPANY

C.A. No.-004339-004340 - 2018Supreme Court24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

disallowance in the present Assessment Year. 22) In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23) Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-009496-009499 - 2019Supreme Court18 Dec 2019

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

Section 139Section 139(5)

Section 43B of the Income Tax Act on payment basis, claim for deduction of provisions written back by DCBL previously disallowed

COMMISSIONER OF INCOME TAX, COIMBATORE vs. M/S. LAKSHMI MACHINE WORKS

C.A. No.-004409-004409 - 2005Supreme Court25 Apr 2007

For Respondent: M/s. Lakshmi Machine Works

Section 143(1)(a)Section 143(2)Section 80H

43B [see para 49.10] 10,81,600 (-) 86,920 Business income (under section 28) Capital gains 9,94,680 20,000 Gross total income 10,14,680 Less: Deduction Under section 80HHC [see Note] http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 12 of 18 Under section 80-I [i.e., 25% of Rs.9,94,680] Net income (rounded